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Registered Number: 06641930
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 July 2023

for

BRAND EXHIBITIONS LTD

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 July 2023.

We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.



....................................................
MBS Accountants
Unit 3 Tuffley Park
Lower Tuffley Lane
Gloucester
GL2 5DE
11 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 39,926    41,301 
39,926    41,301 
Current assets      
Stocks 5,000    5,000 
Debtors: amounts falling due within one year 882    2,046 
Cash at bank and in hand (9,012)   (6,048)
(3,130)   998 
Creditors: amount falling due within one year (9,201)   (18,235)
Net current liabilities (12,331)   (17,237)
 
Total assets less current liabilities 27,595    24,064 
Creditors: amount falling due after more than one year (14,667)   (22,667)
Provisions for liabilities (30)   (30)
Net assets 12,898    1,367 
 

Capital and reserves
     
Called up share capital 4 3    3 
Profit and loss account 12,895    1,364 
Shareholder's funds 12,898    1,367 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 07 March 2024 and were signed on its behalf by:


-------------------------------
John Abraham
Director
2
General Information
Brand Exhibitions Ltd is a private company, limited by shares, registered in England and Wales, registration number 06641930, registration address Unit 3 Tuffley Park, Lower Tuffley Lane, Gloucester, GL2 5DE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0% Reducing Balance
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 August 2022 35,716    1,258    20,706    14,365    72,045 
Additions       133    133 
Disposals        
At 31 July 2023 35,716    1,258    20,706    14,498    72,178 
Depreciation
At 01 August 2022   427    18,146    12,171    30,744 
Charge for year   167    640    701    1,508 
On disposals        
At 31 July 2023   594    18,786    12,872    32,252 
Net book values
Closing balance as at 31 July 2023 35,716    664    1,920    1,626    39,926 
Opening balance as at 01 August 2022 35,716    831    2,560    2,194    41,301 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
3 Class A shares of £1.00 each  
 

3