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Company Registration No. 13297222 (England and Wales)
Brentwood Grooming Academy Limited Unaudited accounts for the year ended 31 March 2023
Brentwood Grooming Academy Limited Unaudited accounts Contents
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Brentwood Grooming Academy Limited Company Information for the year ended 31 March 2023
Director
Mrs E Rowbotham
Company Number
13297222 (England and Wales)
Registered Office
148 Hatch Road Pilgrims Hatch Brentwood Essex CM15 9QB
Accountants
Beckett Taylor Limited 63-66 Hatton Garden London EC1N 8LE
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Brentwood Grooming Academy Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,492 
21,297 
Current assets
Debtors
- 
4,480 
Cash at bank and in hand
7,945 
10,808 
7,945 
15,288 
Creditors: amounts falling due within one year
(12,933)
(22,957)
Net current liabilities
(4,988)
(7,669)
Net assets
16,504 
13,628 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,404 
13,528 
Shareholders' funds
16,504 
13,628 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 January 2024 and were signed on its behalf by
Mrs E Rowbotham Director Company Registration No. 13297222
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Brentwood Grooming Academy Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Brentwood Grooming Academy Limited is a private company, limited by shares, registered in England and Wales, registration number 13297222. The registered office is 148 Hatch Road, Pilgrims Hatch, Brentwood, Essex, CM15 9QB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
20% reducing balance
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Brentwood Grooming Academy Limited Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
24,358 
3,786 
28,144 
Additions
6,372 
736 
7,108 
At 31 March 2023
30,730 
4,522 
35,252 
Depreciation
At 1 April 2022
6,090 
757 
6,847 
Charge for the year
6,160 
753 
6,913 
At 31 March 2023
12,250 
1,510 
13,760 
Net book value
At 31 March 2023
18,480 
3,012 
21,492 
At 31 March 2022
18,268 
3,029 
21,297 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
4,480 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
449 
- 
Other creditors
- 
243 
Loans from directors
484 
714 
Accruals
12,000 
22,000 
12,933 
22,957 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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