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B R Pusser & Co Ltd
 
 
Company Registration Number
04475874
 
 
Report of the Directors and
Unaudited Financial Statements
 
 
Period of accounts
 
Start date 01/07/2022
 
End date 30/06/2023
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 1
B R Pusser & Co Ltd
 
Contents of the Financial Statements
for the Period Ended 30 June 2023
 
 
Page
Company Information 3
 
Report of the Directors 4
 
Report of the Accountants 5
 
Profit and Loss Account 6
 
Balance Sheet 7 - 8
 
Notes to the Financial Statements 9 - 13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2
B R Pusser & Co Ltd
 
Company Information
for the Period Ended 30 June 2023
 
Directors B R Pusser
 
Company secretary Mrs P A Pusser
 
Registered office 24 Downsview
Chatham
Kent
ME5 0AP
 
Company Registration Number 04475874
 
Accountants Name B R Pusser & Co Ltd
Address 24 Downsview
Chatham
Kent
ME5 0AP
 
Bankers Name Santander
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3
B R Pusser & Co Ltd
Directors Report
for the Period Ended 30 June 2023
The directors present their report with the financial statements of the company for the
period ended 30 June 2023
Principal activities
The principal activity of the company in the period under review was
Accountancy services and financial consultancy
Directors
The director(s) shown below have held office during the whole of the period
B R Pusser
Small Company Provisions
These accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
 
This report was approved by the board of directors on 2024-03-04
and signed on behalf of the board by
Name B R Pusser
Status Director
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 4
B R Pusser & Co Ltd
 
Accountants' Report
for the Period Ended 30 June 2023
 
Independent accountants' report
 
Report to the directors on the preparation of the unaudited statutory accounts of the company for theperiod ended 30 June 2023. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended 30 June 2023 as set out on pages 3 to 15 which comprise of Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of the company, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the
accounts of the company and state those matters that we have agreed to state to the Board of Directors
of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and its Board of Directors as a body for our
work or for this report.
 
It is your duty to ensure the company has kept adequate accounting records and to prepare statutory
accounts that give a true and fair view of the assets, liabilities, financial position and profit/(loss) of
the company. You consider the company is exempt from the statutory audit requirement for the
period.
We have not been instructed to carry out an audit of the financial statements. 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 financial
statements.
 
 
 
 
 
 
 
B R Pusser & Co Ltd
24 Downsview
Chatham
Kent
ME5 0AP
 
Date 2024-03-04
Page 5
B R Pusser & Co Ltd
 
Profit and Loss Account
for the Period Ended 30 June 2023
2023 2022
Notes £ £
 
Turnover 2 573,188 476,407
Cost of sales 273,469 344,463
______ ______
Gross Profit/(Loss) 299,719 131,944
 
Administrative expenses 106,918 91,414
______ ______
Operating costs 106,918 91,414
 
______ ______
Operating Profit/(Loss) 3 192,801 40,530
______ ______
Interest receivable and similar 1,054
______ ______
Net Finance income/(Loss) 0 1,054
______ ______
Profit/(Loss) on ordinary activities before taxation 192,801 41,584
 
Tax on profit on ordinary activities 6 39,310 7,901
______ _____
Profit/(Loss) for the financial period after taxation 153,491 33,683
There were no recognised gains or losses other than the profit/(loss) shown attributable to the
shareholders for the period ended 30 June 2023
 
The notes form part of these financial statements
 
 
 
 
 
 
 
Page 6
B R Pusser & Co Ltd
Balance Sheet
for the Period Ended 30 June 2023
Company registration number 04475874
2023 2022
Notes £ £
Fixed assets
Investments 9 650,617 650,617
_______ _______
Total fixed assets 650,617 650,617
Current assets
Debtors 10 116,557 273,994
Cash at bank and in hand 759,464 547,304
_______ _______
Total current assets/(liabilities) 876,021 821,298
Creditors
Creditors - amounts falling
due within one year 11 75,116 113,206
_______ _______
Net current assets 800,905 708,092
_______ _______
Total assets less current liabilities 1,451,522 1,358,709
_______ _______
Creditors - amounts falling
due after more than one year 12 29,136 40,000
_______ _______
Long term creditors 29,136 40,000
_______ _______
Net assets/(liabilities) 1,422,386 1,318,709
Capital and reserves
Called up share capital 13 6 6
Profit and loss account 14 1,422,380 1,318,703
_______ _______
Total shareholders funds 1,422,386 1,318,709
 
 
 
 
 
 
 
 
Page 7
B R Pusser & Co Ltd
 
Balance Sheet
for the Period Ended 30 June 2023
 
 
 
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
 
For the year ending 30 June 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
The financial statements were approved by the Board of Directors on 2024-03-04
 
SIGNED ON BEHALF OF THE BOARD BY
 
 
 
 
 
 
 
Name B R Pusser
 
The notes form part of these financial statements
Average number of employees during period 2
 
 
 
 
 
 
 
 
 
Page 8
B R Pusser & Co Ltd
Notes to the Financial Statements
for the Period Ended 30 June 2023
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Turnover
The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT.
Tangible fixed assets Depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
Investments
Investments are recognised initially at fair value. Subsequently they are measured at fair value if the shares
are publicly traded or otherwise measured reliably. Other investments are measured at cost less impairment.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 9
B R Pusser & Co Ltd
Notes to the Financial Statements
for the Period Ended 30 June 2023
2. Turnover 2023 2022
£ £
United Kingdom 571,563 474,883
Other 1,625 1,524
______ ______
Total 573,188 476,407
3. Operating profit/(loss) 2023 2022
Profit before tax as stated after charging the following £ £
4. Directors' remuneration 2023 2022
£ £
Directors remuneration 199,998 199,998
Value of directors pension contributions 25,088 27,912
______ ______
Total 225,086 227,910
The number of Directors accruing pension benefits was
5. Employees 2023 2022
£ £
_ _
Total staff costs
6. Taxation
The tax charge on the profit on ordinary activities 2023 2022
for the period was as follows £ £
UK Corporation Tax net of reliefs 39,310 7,901
_____ ____
Tax on profit on ordinary activities 39,310 7,901
7. Dividends 2023 2022
£ £
Dividend on ordinary shares paid in period 49,814 53,419
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 10
B R Pusser & Co Ltd
Notes to the Financial Statements
for the Period Ended 30 June 2023
8. Tangible fixed assets
Office Motor Total
equipment vehicles
Cost £ £ £
At 1 July 2022 510 23,915 24,425
___ _____ _____
At 30 June 2023 510 23,915 24,425
Depreciation
At 1 July 2022 510 23,915 24,425
___ _____ _____
At 30 June 2023 510 23,915 24,425
Net book value
At 30 June 2023 0 0 0
At 30 June 2022 0 0 0
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 11
B R Pusser & Co Ltd
Notes to the Financial Statements
for the Period Ended 30 June 2023
9. Fixed asset investments 2023 2022
Prudential 300,000 300,000
26 Downsview 350,617 350,617
Total 650,617 650,617
10. Debtors 2023 2022
Trade debtors 7,445 9,133
Other debtors 109,112 264,861
______ ______
Total 116,557 273,994
11. Creditors amounts falling due within one year 2023 2022
Trade creditors 674 15,387
Corporation tax 39,310 7,901
Other taxation and social security 25,999 77,215
Accruals and deferred income 9,133 12,703
_____ ___________
Total 75,116 113,206
12. Creditors amounts falling due after more than one year 2023 2022
Bank loans 29,136 40,000
_____ _____
Total 29,136 40,000
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 12
B R Pusser & Co Ltd
Notes to the Financial Statements
for the Period Ended 30 June 2023
13. Share capital 2023 2022
Authorised type Par value £ £
Ordinary 1 6 6
_ _
Total 6 6
Allotted, called up and paid £ £
Ordinary 6 6
_ _
Total 6 6
14. Reserves/Retained profit
Retained profit reconciliation £
Reserves at 1 July 2022 1,318,703
Profit/(Loss) for year 153,491
Dividends paid 49,814
_______
Retained Profit/(Loss) at 30 June 2023 1,422,380
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 13