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dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13057490 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13057490 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13057490 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13057490 1 2022-01-01 2022-12-31 13057490 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 13057490
Brockenhurst Business Centre Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13057490
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,547 7,555
6,547 7,555
CURRENT ASSETS
Debtors 5 51,021 35,847
Cash at bank and in hand 36,337 26,330
87,358 62,177
Creditors: Amounts Falling Due Within One Year 6 (29,269 ) (26,914 )
NET CURRENT ASSETS (LIABILITIES) 58,089 35,263
TOTAL ASSETS LESS CURRENT LIABILITIES 64,636 42,818
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,244 ) (762 )
NET ASSETS 63,392 42,056
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 63,390 42,054
SHAREHOLDERS' FUNDS 63,392 42,056
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Page 2
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R M Corcoran
Director
05/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Brockenhurst Business Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13057490 . The registered office is The Incuhive Space Grigg Lane, Brockenhurst, SO42 7RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10 years straight line
Fixtures & Fittings 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
2.5. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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2.6. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2.7. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
2.8. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.9. Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 January 2023 6,767 2,201 8,968
Additions - 266 266
As at 31 December 2023 6,767 2,467 9,234
Depreciation
As at 1 January 2023 677 736 1,413
Provided during the period 676 598 1,274
As at 31 December 2023 1,353 1,334 2,687
Net Book Value
As at 31 December 2023 5,414 1,133 6,547
As at 1 January 2023 6,090 1,465 7,555
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5. Debtors
2023 2022
£ £
Due within one year
Other debtors 51,021 35,847
51,021 35,847
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,471 1,664
Other creditors 13,083 11,324
Taxation and social security 14,715 13,926
29,269 26,914
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 67,500 67,500
Later than one year and not later than five years 161,477 228,977
228,977 296,477
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