IRIS Accounts Production v23.4.0.336 01254734 director 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh012547342022-12-31012547342023-12-31012547342023-01-012023-12-31012547342021-12-31012547342022-01-012022-12-31012547342022-12-3101254734ns15:EnglandWales2023-01-012023-12-3101254734ns14:PoundSterling2023-01-012023-12-3101254734ns10:Director12023-01-012023-12-3101254734ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3101254734ns10:SmallEntities2023-01-012023-12-3101254734ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3101254734ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3101254734ns10:FullAccounts2023-01-012023-12-3101254734ns10:RegisteredOffice2023-01-012023-12-3101254734ns5:CurrentFinancialInstruments2023-12-3101254734ns5:CurrentFinancialInstruments2022-12-3101254734ns5:ShareCapital2023-12-3101254734ns5:ShareCapital2022-12-3101254734ns5:RevaluationReserve2023-12-3101254734ns5:RevaluationReserve2022-12-3101254734ns5:RetainedEarningsAccumulatedLosses2023-12-3101254734ns5:RetainedEarningsAccumulatedLosses2022-12-3101254734ns5:PlantMachinery2023-01-012023-12-3101254734ns5:FurnitureFittings2023-01-012023-12-3101254734ns5:MotorVehicles2023-01-012023-12-3101254734ns5:ComputerEquipment2023-01-012023-12-3101254734ns5:PlantMachinery2022-12-3101254734ns5:FurnitureFittings2022-12-3101254734ns5:MotorVehicles2022-12-3101254734ns5:ComputerEquipment2022-12-3101254734ns5:PlantMachinery2023-12-3101254734ns5:FurnitureFittings2023-12-3101254734ns5:MotorVehicles2023-12-3101254734ns5:ComputerEquipment2023-12-3101254734ns5:PlantMachinery2022-12-3101254734ns5:FurnitureFittings2022-12-3101254734ns5:MotorVehicles2022-12-3101254734ns5:ComputerEquipment2022-12-3101254734ns5:CostValuation2022-12-3101254734ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3101254734ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3101254734ns5:RevaluationReserve2022-12-31
REGISTERED NUMBER: 01254734 (England and Wales)















P. & M. BRILL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P. & M. BRILL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: W P Brill





REGISTERED OFFICE: 424 Margate Road
Ramsgate
Kent
CT12 6SR





REGISTERED NUMBER: 01254734 (England and Wales)





ACCOUNTANTS: Spurling Cannon
Chartered Certified Accountants
424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ

P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 7,910 10,228
Investments 5 130,000 130,000
137,910 140,228

CURRENT ASSETS
Stocks 92,345 92,854
Debtors 6 9,624 13,756
Cash at bank and in hand 213,120 219,249
315,089 325,859
CREDITORS
Amounts falling due within one year 7 (61,623 ) (66,311 )
NET CURRENT ASSETS 253,466 259,548
TOTAL ASSETS LESS CURRENT
LIABILITIES

391,376

399,776

PROVISIONS FOR LIABILITIES (1,978 ) (1,943 )
NET ASSETS 389,398 397,833

CAPITAL AND RESERVES
Called up share capital 20,002 20,002
Revaluation reserve 8 61,882 61,882
Retained earnings 307,514 315,949
SHAREHOLDERS' FUNDS 389,398 397,833

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

BALANCE SHEET - continued
31 DECEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 March 2024 and were signed by:





W P Brill - Director


P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

P. & M. Brill Limited 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.

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.
Office equipment - 15% on reducing balance
Fixture & Fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Plant and equipment - 15% on 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.


Revaluation of investment property
As permitted by the transitional provisions of the Financial Reporting Standard for Smaller Entities (effective April 2008) the company has elected not to adopt a policy of revaluation of investment property. The company will retain the book value of land and buildings, previously revalued in 2005 and will not update this valuation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 8 ) .

P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Office Fixture & Motor Plant and
equipment Fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 7,364 11,788 23,485 3,800 46,437
Additions 180 - - - 180
At 31 December 2023 7,544 11,788 23,485 3,800 46,617
DEPRECIATION
At 1 January 2023 7,127 11,460 14,128 3,494 36,209
Charge for year 63 49 2,340 46 2,498
At 31 December 2023 7,190 11,509 16,468 3,540 38,707
NET BOOK VALUE
At 31 December 2023 354 279 7,017 260 7,910
At 31 December 2022 237 328 9,357 306 10,228

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 68,118
PROVISIONS
At 1 January 2023
and 31 December 2023 (61,882 )
NET BOOK VALUE
At 31 December 2023 130,000
At 31 December 2022 130,000

The valuation of the investment property at 250 Canterbury Road, is as per the Director at the valuation date.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,966 11,066
Prepayments 2,658 2,690
9,624 13,756

P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 35,705 47,627
Corporation Tax 9,974 5,787
Social security and other taxes 9,248 5,979
Sundry creditors 376 319
Directors' current accounts 920 1,499
Accrued expenses 5,400 5,100
61,623 66,311

8. RESERVES
Revaluation
reserve
£   
At 1 January 2023
and 31 December 2023 61,882

9. RELATED PARTY DISCLOSURES

The company trades from premises owned by Mr W Brill.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is W P Brill.