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Company Registration No. 11312444 (England and Wales)
Irn Bruvvas Ltd Unaudited accounts for the year ended 30 April 2023
Irn Bruvvas Ltd Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,900 
20,219 
Current assets
Debtors
24,663 
14,228 
Cash at bank and in hand
5,430 
3,458 
30,093 
17,686 
Creditors: amounts falling due within one year
(206,912)
(166,019)
Net current liabilities
(176,819)
(148,333)
Net liabilities
(150,919)
(128,114)
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
(150,922)
(128,117)
Shareholders' funds
(150,919)
(128,114)
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2024 and were signed on its behalf by
Dominic Sherington Director Company Registration No. 11312444
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Irn Bruvvas Ltd Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Irn Bruvvas Ltd is a private company, limited by shares, registered in England and Wales, registration number 11312444. The registered office is 262 Hackney Road, E2 7SJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
19,371 
6,420 
25,791 
Additions
11,627 
1,922 
13,549 
At 30 April 2023
30,998 
8,342 
39,340 
Depreciation
At 1 May 2022
4,288 
1,284 
5,572 
Charge for the year
6,200 
1,668 
7,868 
At 30 April 2023
10,488 
2,952 
13,440 
Net book value
At 30 April 2023
20,510 
5,390 
25,900 
At 30 April 2022
15,083 
5,136 
20,219 
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Irn Bruvvas Ltd Notes to the Accounts for the year ended 30 April 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
6,865 
Trade debtors
12,154 
1,437 
Accrued income and prepayments
12,009 
5,000 
Other debtors
500 
599 
24,663 
13,901 
Amounts falling due after more than one year
Other debtors
- 
327 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
30,478 
41,126 
VAT
9,466 
- 
Trade creditors
29,866 
34,932 
Taxes and social security
80,906 
46,142 
Other creditors
2,178 
1,227 
Loans from directors
54,018 
42,592 
206,912 
166,019 
7
Average number of employees
During the year the average number of employees was 15 (2022: 10).
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