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REGISTERED NUMBER: 05953746 (England and Wales)

























Financial Statements

for the Year Ended 31 October 2023

for

B Russell External Rendering Ltd

B Russell External Rendering Ltd (Registered number: 05953746)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

B Russell External Rendering Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTOR: B Russell





SECRETARY: Mrs S Russell





REGISTERED OFFICE: The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR





REGISTERED NUMBER: 05953746 (England and Wales)





ACCOUNTANTS: Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR

B Russell External Rendering Ltd (Registered number: 05953746)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,266 20,105

CURRENT ASSETS
Debtors 5 26,688 14,829
Cash at bank 81,135 178,961
107,823 193,790
CREDITORS
Amounts falling due within one year 6 15,753 34,408
NET CURRENT ASSETS 92,070 159,382
TOTAL ASSETS LESS CURRENT
LIABILITIES

129,336

179,487

CREDITORS
Amounts falling due after more than one
year

7

(10,934

)

-

PROVISIONS FOR LIABILITIES (9,317 ) (3,820 )
NET ASSETS 109,085 175,667

CAPITAL AND RESERVES
Called up share capital 110 110
Retained earnings 108,975 175,557
SHAREHOLDERS' FUNDS 109,085 175,667

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

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

The director acknowledges his 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.

B Russell External Rendering Ltd (Registered number: 05953746)

Balance Sheet - continued
31 October 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 22 February 2024 and were signed by:





B Russell - Director


B Russell External Rendering Ltd (Registered number: 05953746)

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

1. STATUTORY INFORMATION

B Russell External Rendering Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance, 25% on cost and 15% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

B Russell External Rendering Ltd (Registered number: 05953746)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 81,595
Additions 28,850
Disposals (19,000 )
At 31 October 2023 91,445
DEPRECIATION
At 1 November 2022 61,490
Charge for year 9,787
Eliminated on disposal (17,098 )
At 31 October 2023 54,179
NET BOOK VALUE
At 31 October 2023 37,266
At 31 October 2022 20,105

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£   
COST
Additions 24,850
At 31 October 2023 24,850
DEPRECIATION
Charge for year 6,213
At 31 October 2023 6,213
NET BOOK VALUE
At 31 October 2023 18,637

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 7,193 10,413
Other debtors 19,495 4,416
26,688 14,829

B Russell External Rendering Ltd (Registered number: 05953746)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 8,465 8,462
Taxation and social security 732 24,202
Other creditors 6,556 1,744
15,753 34,408

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Other creditors 10,934 -

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
B Russell External Rendering Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B Russell External Rendering Ltd for the year ended 31 October 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of B Russell External Rendering Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B Russell External Rendering Ltd and state those matters that we have agreed to state to the director of B Russell External Rendering Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B Russell External Rendering Ltd and its director for our work or for this report.

It is your duty to ensure that B Russell External Rendering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B Russell External Rendering Ltd. You consider that B Russell External Rendering Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B Russell External Rendering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR


Date: .............................................