2022-09-012023-08-312023-08-31falseSC456651BRAW BEARD OILS 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BRAW BEARD OILS LTD

Registered Number
SC456651
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2023

BRAW BEARD OILS LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

JACKSON, John

Registered Address

2a Station Yard
Hospital Road
Haddington
EH41 3PP

Registered Number

SC456651 (Scotland)
BRAW BEARD OILS LTD
Statement of Financial Position
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets37,83311,883
7,83311,883
Current assets
Debtors12,8584,031
Cash at bank and on hand8571,657
13,7155,688
Creditors amounts falling due within one year4(19,192)(10,476)
Net current assets (liabilities)(5,477)(4,788)
Total assets less current liabilities2,3567,095
Creditors amounts falling due after one year5(198)(2,576)
Net assets2,1584,519
Capital and reserves
Called up share capital11
Profit and loss account2,1574,518
Shareholders' funds2,1584,519
The financial statements were approved and authorised for issue by the Director on 20 March 2024, and are signed on its behalf by:
JACKSON, John
Director
Registered Company No. SC456651
BRAW BEARD OILS LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue. The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover policy
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 and depreciation
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.

Straight line (years)
Plant and machinery4
Vehicles4
Office Equipment3.3
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 September 224,05521,14010,33435,529
At 31 August 234,05521,14010,33435,529
Depreciation and impairment
At 01 September 223,64912,2217,77623,646
Charge for year1022,2291,7194,050
At 31 August 233,75114,4509,49527,696
Net book value
At 31 August 233046,6908397,833
At 31 August 224068,9192,55811,883
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,2553,313
Bank borrowings and overdrafts10,3863,489
Taxation and social security3,1402,232
Accrued liabilities and deferred income1,4111,442
Total19,19210,476
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts1982,576
Total1982,576
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
JACKSON, John3,4893,5081006,897
3,4893,5081006,897
The following advances and credits to a director subsisted during the year ended 31 August 2023.