IRIS Accounts Production v23.4.0.336 08191564 Board of Directors 1.9.22 31.8.23 31.8.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh081915642022-08-31081915642023-08-31081915642022-09-012023-08-31081915642021-08-31081915642021-09-012022-08-31081915642022-08-3108191564ns15:EnglandWales2022-09-012023-08-3108191564ns14:PoundSterling2022-09-012023-08-3108191564ns10:Director12022-09-012023-08-3108191564ns10:PrivateLimitedCompanyLtd2022-09-012023-08-3108191564ns10:SmallEntities2022-09-012023-08-3108191564ns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3108191564ns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3108191564ns10:SmallCompaniesRegimeForAccounts2022-09-012023-08-3108191564ns10:FullAccounts2022-09-012023-08-310819156412022-09-012023-08-3108191564ns10:Director22022-09-012023-08-3108191564ns10:RegisteredOffice2022-09-012023-08-3108191564ns5:CurrentFinancialInstruments2023-08-3108191564ns5:CurrentFinancialInstruments2022-08-3108191564ns5:ShareCapital2023-08-3108191564ns5:ShareCapital2022-08-3108191564ns5:RetainedEarningsAccumulatedLosses2023-08-3108191564ns5:RetainedEarningsAccumulatedLosses2022-08-3108191564ns5:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3108191564ns5:ComputerSoftware2022-09-012023-08-3108191564ns5:PlantMachinery2022-09-012023-08-3108191564ns5:IntangibleAssetsOtherThanGoodwill2023-08-3108191564ns5:PlantMachinery2022-08-3108191564ns5:PlantMachinery2023-08-3108191564ns5:PlantMachinery2022-08-3108191564ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3108191564ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-31
REGISTERED NUMBER: 08191564 (England and Wales)
















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

BRAUNDTON CONSULTING LIMITED

BRAUNDTON CONSULTING LIMITED (REGISTERED NUMBER: 08191564)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRAUNDTON CONSULTING LIMITED

COMPANY INFORMATION
For The Year Ended 31 August 2023







DIRECTORS: Ms L C Murray
R D Murray





REGISTERED OFFICE: First Floor
Leonard House
5 - 7 Newman Road
Bromley
Kent
BR1 1RJ





REGISTERED NUMBER: 08191564 (England and Wales)





ACCOUNTANTS: Crane & Partners
Chartered Accountants
Leonard House
5 - 7 Newman Road
Bromley
Kent
BR1 1RJ

BRAUNDTON CONSULTING LIMITED (REGISTERED NUMBER: 08191564)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,192 -
Tangible assets 5 6,378 606
10,570 606

CURRENT ASSETS
Debtors 6 103,340 159,713
Cash at bank 450,493 373,569
553,833 533,282
CREDITORS
Amounts falling due within one year 7 116,741 193,582
NET CURRENT ASSETS 437,092 339,700
TOTAL ASSETS LESS CURRENT
LIABILITIES

447,662

340,306

CAPITAL AND RESERVES
Called up share capital 200 100
Retained earnings 447,462 340,206
447,662 340,306

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

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

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.

BRAUNDTON CONSULTING LIMITED (REGISTERED NUMBER: 08191564)

BALANCE SHEET - continued
31 August 2023



The financial statements were approved by the Board of Directors and authorised for issue on 22 February 2024 and were signed on its behalf by:





Ms L C Murray - Director


BRAUNDTON CONSULTING LIMITED (REGISTERED NUMBER: 08191564)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2023


1. STATUTORY INFORMATION

Braundton Consulting 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.

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.

Computer software is being amortised evenly over its estimated useful life of four years.

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 - 25% 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.

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.

BRAUNDTON CONSULTING LIMITED (REGISTERED NUMBER: 08191564)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2022 - 42 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 5,590
At 31 August 2023 5,590
AMORTISATION
Charge for year 1,398
At 31 August 2023 1,398
NET BOOK VALUE
At 31 August 2023 4,192

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 16,529
Additions 8,007
At 31 August 2023 24,536
DEPRECIATION
At 1 September 2022 15,923
Charge for year 2,235
At 31 August 2023 18,158
NET BOOK VALUE
At 31 August 2023 6,378
At 31 August 2022 606

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 68,675 144,443
Other debtors 34,665 15,270
103,340 159,713

BRAUNDTON CONSULTING LIMITED (REGISTERED NUMBER: 08191564)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 8,645 10,682
Taxation and social security 103,896 176,214
Other creditors 4,200 6,686
116,741 193,582

8. RELATED PARTY DISCLOSURES

At the end of the year the company owed £8,375 to the directors (2022 : the directors owed £7,968 to the company).