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REGISTERED NUMBER: 06563559 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Briwill Carpentry & Building Ltd

Briwill Carpentry & Building Ltd (Registered number: 06563559)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Briwill Carpentry & Building Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Philip Reginald Dumper
Allan Richard Scragg





REGISTERED OFFICE: 26 Fulmar Close
Lordswood
Southampton
Hampshire
SO16 8EZ





REGISTERED NUMBER: 06563559 (England and Wales)





ACCOUNTANTS: KT Accountants Limited
Castle Farm Barn North
Denmead Road
Southwick
Hampshire
PO17 6EX

Briwill Carpentry & Building Ltd (Registered number: 06563559)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,058 20,076

CURRENT ASSETS
Stocks 18,417 20,267
Debtors 5 30,969 45,875
Cash at bank 8,060 14,747
57,446 80,889
CREDITORS
Amounts falling due within one year 6 49,845 73,411
NET CURRENT ASSETS 7,601 7,478
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,659

27,554

CREDITORS
Amounts falling due after more than
one year

7

(17,314

)

(23,238

)

PROVISIONS FOR LIABILITIES (3,765 ) (3,690 )
NET ASSETS 1,580 626

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 1,578 624
SHAREHOLDERS' FUNDS 1,580 626

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Briwill Carpentry & Building Ltd (Registered number: 06563559)

Balance Sheet - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2024 and were signed on its behalf by:




Philip Reginald Dumper - Director



Allan Richard Scragg - Director


Briwill Carpentry & Building Ltd (Registered number: 06563559)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Briwill Carpentry & Building 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Briwill Carpentry & Building Ltd (Registered number: 06563559)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 30 September 2023 36,854
DEPRECIATION
At 1 October 2022 16,778
Charge for year 5,018
At 30 September 2023 21,796
NET BOOK VALUE
At 30 September 2023 15,058
At 30 September 2022 20,076

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 30,969 45,875

Briwill Carpentry & Building Ltd (Registered number: 06563559)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 1,901 8,343
Hire purchase contracts 10,061 13,550
Trade creditors 9,177 14,219
Taxation and social security 25,150 33,020
Other creditors 3,556 4,279
49,845 73,411

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans 17,314 23,238

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
2 Ordinary £1 2 2

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
Philip Reginald Dumper
Balance outstanding at start of year 22,236 22,162
Amounts advanced 36,603 (27,000 )
Amounts repaid (44,570 ) 27,074
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,269 22,236

Allan Richard Scragg
Balance outstanding at start of year 19,633 21,692
Amounts advanced 37,631 (27,000 )
Amounts repaid (44,570 ) 24,941
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,694 19,633

Briwill Carpentry & Building Ltd (Registered number: 06563559)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Included in debtors is an amount due from the directors as above. This loan is interest free, undated, unsecured and repayable on demand.

10. ULTIMATE CONTROLLING PARTY

No one has a controlling interest in the Company.