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2021-08-01 2022-07-31 07420631 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 07420631 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 07420631 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 07420631 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 07420631 dpl-frs:Item8 2021-08-01 2022-07-31 07420631 dpl-frs:Item8 2021-07-31 07420631 dpl-frs:Item8 2022-07-31 07420631 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 07420631 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 07420631 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 07420631 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 07420631 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 07420631 dpl-frs:Item9 2021-08-01 2022-07-31 07420631 dpl-frs:Item9 2021-07-31 07420631 dpl-frs:Item9 2022-07-31 07420631 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 07420631 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 07420631 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 07420631 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2022-07-31 07420631 dpl-frs:Item12 2021-08-01 2022-07-31 07420631 dpl-frs:Item12 2021-07-31 07420631 dpl-frs:Item12 2022-07-31 07420631 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 07420631 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 07420631 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 07420631 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 07420631 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 07420631 1 2021-08-01 2022-07-31 07420631 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 07420631
Brockley Glass Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07420631
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 18,441 21,695
18,441 21,695
CURRENT ASSETS
Stocks 6 3,600 3,200
Debtors 7 86,876 102,435
Cash at bank and in hand 63,989 55,426
154,465 161,061
Creditors: Amounts Falling Due Within One Year 8 (25,088 ) (16,511 )
NET CURRENT ASSETS (LIABILITIES) 129,377 144,550
TOTAL ASSETS LESS CURRENT LIABILITIES 147,818 166,245
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,504 ) (4,122 )
NET ASSETS 144,314 162,123
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 144,312 162,121
SHAREHOLDERS' FUNDS 144,314 162,123
Page 1
Page 2
For the year ending 31 July 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
Mr Thomas Pearson
Director
12/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brockley Glass Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07420631 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 15% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
...CONTINUED
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Page 4
2.6. Taxation - continued
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2022 30,000
As at 31 July 2023 30,000
Amortisation
As at 1 August 2022 30,000
As at 31 July 2023 30,000
Net Book Value
As at 31 July 2023 -
As at 1 August 2022 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2022 3,601 21,650 149 2,975 28,375
As at 31 July 2023 3,601 21,650 149 2,975 28,375
Depreciation
As at 1 August 2022 2,452 3,705 41 482 6,680
Provided during the period 172 2,692 16 374 3,254
As at 31 July 2023 2,624 6,397 57 856 9,934
Net Book Value
As at 31 July 2023 977 15,253 92 2,119 18,441
As at 1 August 2022 1,149 17,945 108 2,493 21,695
Page 4
Page 5
6. Stocks
2023 2022
£ £
Stock 3,600 3,200
3,600 3,200
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 86,876 102,435
86,876 102,435
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,802 2,133
Corporation tax 2,305 4,141
Other taxes and social security 2,523 2,255
VAT 9,777 7,753
Other creditors 244 -
Director's loan account 437 229
25,088 16,511
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr T Pearson totalling £437 (2022 - £229), no interest is to be charged.
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