3 false false false false false false false false false true false false false false false false No description of principal activity 2022-07-01 Sage Accounts Production Advanced 2021 - FRS102_2021 1,119 726 98 824 295 393 460,176 460,176 460,176 xbrli:pure xbrli:shares iso4217:GBP 05849297 2022-07-01 2023-06-30 05849297 2023-06-30 05849297 2022-06-30 05849297 2021-07-01 2022-06-30 05849297 2022-06-30 05849297 bus:Director1 2022-07-01 2023-06-30 05849297 core:WithinOneYear 2023-06-30 05849297 core:WithinOneYear 2022-06-30 05849297 core:ShareCapital 2023-06-30 05849297 core:ShareCapital 2022-06-30 05849297 core:RetainedEarningsAccumulatedLosses 2023-06-30 05849297 core:RetainedEarningsAccumulatedLosses 2022-06-30 05849297 core:CostValuation core:Non-currentFinancialInstruments 2023-06-30 05849297 core:Non-currentFinancialInstruments 2023-06-30 05849297 core:Non-currentFinancialInstruments 2022-06-30 05849297 bus:SmallEntities 2022-07-01 2023-06-30 05849297 bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 05849297 bus:FullAccounts 2022-07-01 2023-06-30 05849297 bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 05849297 bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 05849297 core:OfficeEquipment 2022-07-01 2023-06-30 05849297 core:OfficeEquipment 2023-06-30 05849297 core:OfficeEquipment 2022-06-30
COMPANY REGISTRATION NUMBER: 05849297
Brook House (Kidderminster) Limited
Filleted Unaudited Financial Statements
30 June 2023
Brook House (Kidderminster) Limited
Financial Statements
Year ended 30 June 2023
Contents
Pages
Statement of financial position
1 to 2
Notes to the financial statements
3 to 4
Brook House (Kidderminster) Limited
Statement of Financial Position
30 June 2023
2023
2022
Note
£
£
£
Fixed assets
Tangible assets
5
295
393
Investments
6
460,176
460,176
---------
---------
460,471
460,569
Current assets
Debtors
7
1,005,274
1,239,037
Cash at bank and in hand
10,063
32,384
------------
------------
1,015,337
1,271,421
Creditors: amounts falling due within one year
8
1,279,741
1,542,710
------------
------------
Net current liabilities
264,404
271,289
---------
---------
Total assets less current liabilities
196,067
189,280
---------
---------
Net assets
196,067
189,280
---------
---------
Capital and reserves
Called up share capital
2
2
Profit and loss account
196,065
189,278
---------
---------
Shareholders funds
196,067
189,280
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Brook House (Kidderminster) Limited
Statement of Financial Position (continued)
30 June 2023
These financial statements were approved by the board of directors and authorised for issue on 28 February 2024 , and are signed on behalf of the board by:
Mr S P Woodward
Director
Company registration number: 05849297
Brook House (Kidderminster) Limited
Notes to the Financial Statements
Year ended 30 June 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Lamorna Court, 43 Wollaton Road, Beeston, Nottingham, NG9 2NG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Office equipment
-
25% reducing balance
Investments
Investment properties are initially recorded at cost which includes the purchase price and any directly attributable expenditure. They are then revalued according to the most recent valuation and any changes in fair value are recognised in the profit or loss account.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2022: 3 ).
5. Tangible assets
Office equipment
Total
£
£
Cost
At 1 July 2022 and 30 June 2023
1,119
1,119
------
------
Depreciation
At 1 July 2022
726
726
Charge for the year
98
98
------
------
At 30 June 2023
824
824
------
------
Carrying amount
At 30 June 2023
295
295
------
------
At 30 June 2022
393
393
------
------
6. Investments
Investment properties
£
Cost
At 1 July 2022 and 30 June 2023
460,176
---------
Impairment
At 1 July 2022 and 30 June 2023
---------
Carrying amount
At 30 June 2023
460,176
---------
At 30 June 2022
460,176
---------
7. Debtors
2023
2022
£
£
Other debtors
1,005,274
1,239,037
------------
------------
8. Creditors: amounts falling due within one year
2023
2022
£
£
Social security and other taxes
1,615
10,621
Other creditors
1,278,126
1,532,089
------------
------------
1,279,741
1,542,710
------------
------------