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REGISTERED NUMBER: 10344349 (England and Wales)












Financial Statements

for the Year Ended 31st May 2023

for

BRIARY ENERGY LIMITED

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Contents of the Financial Statements
for the year ended 31st May 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRIARY ENERGY LIMITED

Company Information
for the year ended 31st May 2023







DIRECTORS: G R Nicholls
C Nicholls
P Wojciak
G Thomas
Mrs J F Povey





REGISTERED OFFICE: Briary Energy Consultants
17a The Broadway
Hatfield
Hertfordshire
AL9 5HZ





REGISTERED NUMBER: 10344349 (England and Wales)





ACCOUNTANTS: Attenboroughs (Accountants) Limited
Chartered Certified Accountants
1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Balance Sheet
31st May 2023

31/5/23 31/5/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 46,007 55,019

CURRENT ASSETS
Debtors 5 702,361 305,486
Cash at bank and in hand 849,808 772,914
1,552,169 1,078,400
CREDITORS
Amounts falling due within one year 6 408,377 272,922
NET CURRENT ASSETS 1,143,792 805,478
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,189,799

860,497

PROVISIONS FOR LIABILITIES 8,556 10,454
NET ASSETS 1,181,243 850,043

CAPITAL AND RESERVES
Called up share capital 7 204 204
Retained earnings 1,181,039 849,839
SHAREHOLDERS' FUNDS 1,181,243 850,043

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Balance Sheet - continued
31st May 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 Income Statement has not been delivered.

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





C Nicholls - Director


BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Notes to the Financial Statements
for the year ended 31st May 2023


1. STATUTORY INFORMATION

Briary Energy 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Notes to the Financial Statements - continued
for the year ended 31st May 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st June 2022 11,956 6,022 40,685 54,711 113,374
Additions - 4,643 1,040 294 5,977
At 31st May 2023 11,956 10,665 41,725 55,005 119,351
DEPRECIATION
At 1st June 2022 6,376 4,170 15,811 31,998 58,355
Charge for year 1,395 1,624 6,218 5,752 14,989
At 31st May 2023 7,771 5,794 22,029 37,750 73,344
NET BOOK VALUE
At 31st May 2023 4,185 4,871 19,696 17,255 46,007
At 31st May 2022 5,580 1,852 24,874 22,713 55,019

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/23 31/5/22
£    £   
Trade debtors 675,861 257,132
Amounts recoverable on contract 26,500 48,350
Other debtors - 4
702,361 305,486

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/23 31/5/22
£    £   
Trade creditors 22,659 15,933
Tax 123,220 80,777
Social security and other taxes 12,836 5,103
VAT 152,360 75,910
Other creditors 3,878 1,883
Directors' current accounts 91,599 91,616
Accrued expenses 1,825 1,700
408,377 272,922

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Notes to the Financial Statements - continued
for the year ended 31st May 2023


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/5/23 31/5/22
value: £    £   
196 Ordinary £1 196 196
2 Ordinary C £1 2 2
2 Ordinary B £1 2 2
2 Ordinary D £1 2 2
2 Ordinary E £1 2 2
204 204

8. ULTIMATE CONTROLLING PARTY

The controlling party is C Nicholls.