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Registration number: 1259681

H E Brinkley Limited

Filleted Unaudited Financial Statements

for the Year Ended 30 September 2023

 

H E Brinkley Limited

(Registration number: 1259681)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

57,343

68,747

Investment property

5

2,208,582

2,208,582

 

2,265,925

2,277,329

Current assets

 

Stocks

554,940

554,940

Debtors

6

7,220

6,090

Cash at bank and in hand

 

768,066

1,046,879

 

1,330,226

1,607,909

Creditors: Amounts falling due within one year

7

(593,992)

(527,546)

Net current assets

 

736,234

1,080,363

Total assets less current liabilities

 

3,002,159

3,357,692

Provisions for liabilities

(19,836)

(17,262)

Net assets

 

2,982,323

3,340,430

Capital and reserves

 

Called up share capital

8

10,000

10,000

Other reserves

29,413

30,713

Retained earnings

2,942,910

3,299,717

Shareholders' funds

 

2,982,323

3,340,430

 

H E Brinkley Limited

(Registration number: 1259681)
Balance Sheet as at 30 September 2023

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 February 2024
 


Mr D M Brinkley
Director

   
 

H E Brinkley Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Old Village Hall
High Street
Gringley-on-the-Hill
Doncaster
South Yorkshire
DN10 4RG

Registration number: 1259681.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

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 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.

 

H E Brinkley Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% per annum on written down value

Motor vehicles

25% per annum on written down value

Office equipment

20% per annum on written down value

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director. The director uses observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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 at the transaction price. 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.

 

H E Brinkley Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 at the transaction price.

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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year was 1 (2022 - 1).

 

H E Brinkley Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

4

Tangible assets

Plant and machinery
£

Motor vehicles
 £

Office equipment
£

Total
£

Cost or valuation

At 1 October 2022

184,260

44,128

13,108

241,496

Additions

3,877

-

-

3,877

At 30 September 2023

188,137

44,128

13,108

245,373

Depreciation

At 1 October 2022

142,597

21,086

9,066

172,749

Charge for the year

8,715

5,761

805

15,281

At 30 September 2023

151,312

26,847

9,871

188,030

Carrying amount

At 30 September 2023

36,825

17,281

3,237

57,343

At 30 September 2022

41,663

23,042

4,042

68,747

5

Investment properties

2023
£

At 1 October 2022

2,208,582

At 30 September 2023

2,208,582

The value of the investment properties is reviewed annually by the director.

There has been no valuation of investment property by an independent valuer.

 

H E Brinkley Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

6

Debtors

2023
£

2022
£

Trade debtors

731

-

Other debtors

6,489

5,331

Social security and other taxes

-

759

7,220

6,090

7

Creditors

2023
£

2022
£

Due within one year

Trade creditors

41,474

40,413

Social security and other taxes

21,154

321,275

Other creditors

531,364

165,858

593,992

527,546

8

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary A shares of £1 each

7,500

7,500

7,500

7,500

Ordinary B shares of £1 each

2,500

2,500

2,500

2,500

 

10,000

10,000

10,000

10,000

9

Financial commitments, guarantees and contingencies

Contingent liabilities

There are performance bonds in favour of a local borough council for £50,634 and a local water authority for £6,460. In addition, there is a performance bond to Barclays Bank in favour of a local borough council for £21,350.