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Registered number: 08032705
Brown Automotive Engineers Limited
Financial Statements
For the Period 1 May 2022 to 31 August 2023
William Price & Co Limited
Chartered Accountants
Westbury Court Church Road
Westbury On Trym
Bristol
BS9 3EF
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08032705
31 August 2023 30 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 4,810
- 4,810
CURRENT ASSETS
Debtors 5 - 4,083
- 4,083
Creditors: Amounts Falling Due Within One Year 6 (105,845 ) (76,963 )
NET CURRENT ASSETS (LIABILITIES) (105,845 ) (72,880 )
TOTAL ASSETS LESS CURRENT LIABILITIES (105,845 ) (68,070 )
Creditors: Amounts Falling Due After More Than One Year 7 - (19,791 )
NET LIABILITIES (105,845 ) (87,861 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (105,846 ) (87,862 )
SHAREHOLDERS' FUNDS (105,845) (87,861)
Page 1
Page 2
For the period ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
B A Brown
Director
19 April 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brown Automotive Engineers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08032705 . The registered office is C3 Chittening Industrial Estate, Chittening, Bristol, BS11 0YB.
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:
Plant & Machinery 5 years straight line
Motor Vehicles 5 years straight line
Computer Equipment 5 years straight line
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2022 6,310 8,167 14,477
Disposals (6,310 ) (8,167 ) (14,477 )
Depreciation
As at 1 May 2022 4,673 4,994 9,667
Disposals (4,673 ) (4,994 ) (9,667 )
As at 31 August 2023 - - -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2023 - - -
As at 1 May 2022 1,637 3,173 4,810
5. Debtors
31 August 2023 30 April 2022
£ £
Due within one year
Trade debtors - 4,083
- 4,083
6. Creditors: Amounts Falling Due Within One Year
31 August 2023 30 April 2022
£ £
Trade creditors - 2,525
Bank loans and overdrafts - 10,438
Other creditors 105,245 63,225
Accruals and deferred income 600 775
105,845 76,963
7. Creditors: Amounts Falling Due After More Than One Year
31 August 2023 30 April 2022
£ £
Bank loans - 19,791
- 19,791
8. Share Capital
31 August 2023 30 April 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4