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REGISTERED NUMBER: 09967172 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Braemar Frankland Accountancy Limited

Braemar Frankland Accountancy Limited (Registered number: 09967172)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Braemar Frankland Accountancy Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Miss Kaley Smith





REGISTERED OFFICE: Restdale House
32/33 Foregate Street
Worcester
Worcestershire
WR9 7LU





REGISTERED NUMBER: 09967172 (England and Wales)





ACCOUNTANTS: Braemar Frankland Accountancy Ltd
Restdale House
32/33 Foregate Street
Worcester
WR1 1EE

Braemar Frankland Accountancy Limited (Registered number: 09967172)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 330 909

CURRENT ASSETS
Debtors 5 43,350 21,200
Cash at bank 2,285 1,789
45,635 22,989
CREDITORS
Amounts falling due within one year 6 45,825 23,478
NET CURRENT LIABILITIES (190 ) (489 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

140

420

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 138 418
SHAREHOLDERS' FUNDS 140 420

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Braemar Frankland Accountancy Limited (Registered number: 09967172)

Balance Sheet - continued
31 March 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 director and authorised for issue on 1 December 2023 and were signed by:





Miss Kaley Smith - Director


Braemar Frankland Accountancy Limited (Registered number: 09967172)

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

1. STATUTORY INFORMATION

Braemar Frankland Accountancy 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.

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 - 33% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Braemar Frankland Accountancy Limited (Registered number: 09967172)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 3,401
DEPRECIATION
At 1 April 2022 2,492
Charge for year 579
At 31 March 2023 3,071
NET BOOK VALUE
At 31 March 2023 330
At 31 March 2022 909

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 43,350 21,200

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors (1 ) 1
Taxation and social security 6,638 3,633
Other creditors 39,188 19,844
45,825 23,478