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REGISTERED NUMBER: 11286585 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Rawlence & Browne UDY Limited

Rawlence & Browne UDY Limited (Registered number: 11286585)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rawlence & Browne UDY Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: Mrs S E Dyer
A Perry





REGISTERED OFFICE: Unit 17 Sarum Business Park
Lancaster Road
Old Sarum
Salisbury
Wiltshire
SP4 6FB





REGISTERED NUMBER: 11286585 (England and Wales)





ACCOUNTANTS: Rawlence and Browne UDY Limited
T/A Potter and Pollard
Unit 17 Lancaster Road
Sarum Business Park
Old Sarum
Salisbury
Wiltshire
SP4 6FB

Rawlence & Browne UDY Limited (Registered number: 11286585)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 234,912 268,471
Tangible assets 5 5,006 6,500
239,918 274,971

CURRENT ASSETS
Debtors 6 146,196 159,844
Cash at bank and in hand 93,807 133,472
240,003 293,316
CREDITORS
Amounts falling due within one year 7 306,289 384,041
NET CURRENT LIABILITIES (66,286 ) (90,725 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

173,632

184,246

CREDITORS
Amounts falling due after more than one
year

8

(20,000

)

(30,000

)

PROVISIONS FOR LIABILITIES - (717 )
NET ASSETS 153,632 153,529

CAPITAL AND RESERVES
Called up share capital 808 808
Retained earnings 152,824 152,721
SHAREHOLDERS' FUNDS 153,632 153,529

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

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

Rawlence & Browne UDY Limited (Registered number: 11286585)

Balance Sheet - continued
31 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 14 February 2024 and were signed on its behalf by:





Mrs S E Dyer - Director


Rawlence & Browne UDY Limited (Registered number: 11286585)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Rawlence & Browne UDY 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten 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.

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 etc - 20% on cost

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.

Rawlence & Browne UDY Limited (Registered number: 11286585)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 335,589
AMORTISATION
At 1 June 2022 67,118
Charge for year 33,559
At 31 May 2023 100,677
NET BOOK VALUE
At 31 May 2023 234,912
At 31 May 2022 268,471

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 9,492
Additions 283
At 31 May 2023 9,775
DEPRECIATION
At 1 June 2022 2,992
Charge for year 1,777
At 31 May 2023 4,769
NET BOOK VALUE
At 31 May 2023 5,006
At 31 May 2022 6,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 119,808 138,331
Amounts recoverable on contract 15,066 16,833
Other debtors 11,322 4,680
146,196 159,844

Rawlence & Browne UDY Limited (Registered number: 11286585)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 10,008 10,000
Trade creditors 13,940 9,063
Amounts owed to associates 168,538 256,562
Taxation and social security 68,529 64,045
Other creditors 45,274 44,371
306,289 384,041

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans 20,000 30,000