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REGISTERED NUMBER: 07534293 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

BRAMBLEDOWN CONTRACTS GROUP LIMITED

BRAMBLEDOWN CONTRACTS GROUP LIMITED (REGISTERED NUMBER: 07534293)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRAMBLEDOWN CONTRACTS GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: F J Curry
P Curry
S Curry
C Walker





REGISTERED OFFICE: Quorn Cottage
Brandon Village
Durham
DH7 8SU





REGISTERED NUMBER: 07534293 (England and Wales)





ACCOUNTANTS: Ribchesters
Chartered Accountants
Finchale House
Belmont Business Park
Durham
DH1 1TW

BRAMBLEDOWN CONTRACTS GROUP LIMITED (REGISTERED NUMBER: 07534293)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 435,327 488,061
Investments 6 43 43
435,370 488,104

CURRENT ASSETS
Stocks 292,511 289,294
Debtors 7 352,866 82,601
Cash at bank and in hand 1,240,183 1,334,351
1,885,560 1,706,246
CREDITORS
Amounts falling due within one year 8 386,097 372,333
NET CURRENT ASSETS 1,499,463 1,333,913
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,934,833

1,822,017

PROVISIONS FOR LIABILITIES 5,407 6,688
NET ASSETS 1,929,426 1,815,329

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,929,326 1,815,229
1,929,426 1,815,329

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BRAMBLEDOWN CONTRACTS GROUP LIMITED (REGISTERED NUMBER: 07534293)

BALANCE SHEET - continued
31 JULY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 February 2024 and were signed on its behalf by:





F J Curry - Director


BRAMBLEDOWN CONTRACTS GROUP LIMITED (REGISTERED NUMBER: 07534293)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Brambledown Contracts Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services
provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair
value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the
goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be
measured reliably, it is probable that the economic benefits associated with the transaction will flow to the
entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 33% on reducing balance, 15% on reducing balance and 10% on reducing balance
Motor vehicles - 25% on reducing balance
Greenhouses - 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


BRAMBLEDOWN CONTRACTS GROUP LIMITED (REGISTERED NUMBER: 07534293)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2022 - 46 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 August 2022
and 31 July 2023 46,730 5,702 52,432
AMORTISATION
At 1 August 2022
and 31 July 2023 46,730 5,702 52,432
NET BOOK VALUE
At 31 July 2023 - - -
At 31 July 2022 - - -

BRAMBLEDOWN CONTRACTS GROUP LIMITED (REGISTERED NUMBER: 07534293)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 926,827
Additions 2,599
At 31 July 2023 929,426
DEPRECIATION
At 1 August 2022 438,766
Charge for year 55,333
At 31 July 2023 494,099
NET BOOK VALUE
At 31 July 2023 435,327
At 31 July 2022 488,061

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 August 2022
and 31 July 2023 43
NET BOOK VALUE
At 31 July 2023 43
At 31 July 2022 43

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Brambledown Landscape Services Limited
Registered office: Quorn Cottage, Brandon Village, Durham, DH7 8SU
Nature of business: Landscape Contractors
%
Class of shares: holding
Ordinary 100.00
2023 2022
£    £   
Aggregate capital and reserves 1,416,959 1,252,890
Profit for the year 164,069 383,467

BRAMBLEDOWN CONTRACTS GROUP LIMITED (REGISTERED NUMBER: 07534293)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

6. FIXED ASSET INVESTMENTS - continued

Brandon Village Nursery Limited
Registered office: Quorn Cottage, Brandon Village, Durham, Co. Durham, DH7 8SU
Nature of business: Ordinary
%
Class of shares: holding
Ordinary 100.00
2023 2022
£    £   
Aggregate capital and reserves 1 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 352,866 82,601

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 151,300 208,564
Taxation and social security 167,837 143,916
Other creditors 66,960 19,853
386,097 372,333

9. CALLED UP SHARE CAPITAL

Allotted , issued and fully paid:
Number: Class: Nominal 2022 2021
value £ £
55 Ordinary A £1 55 55
5 Ordinary B £1 5 5
20 Ordinary C £1 20 20
20 Ordinary D £1 20 20
100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

2023 2022
£    £   
C Walker
Balance outstanding at start of year 33,045 32,797
Amounts advanced 661 40,648
Amounts repaid - (40,400 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 33,706 33,045

BRAMBLEDOWN CONTRACTS GROUP LIMITED (REGISTERED NUMBER: 07534293)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

P Curry
Balance outstanding at start of year 40,619 39,823
Amounts advanced 812 40,796
Amounts repaid - (40,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 41,431 40,619

11. RELATED PARTY DISCLOSURES

During the period the company was charged rent of £49,992 (2022: £49,992) by a director.

During the year the company provided an interest free loan to a company related by of the directors also being directors and shareholders in this company. At the balance sheet date the total amount outstanding was £263,233.