Silverfin false false 31/12/2023 01/01/2023 31/12/2023 A E Brock 25/07/2009 W R Brock 25/07/2009 27 March 2024 The principal activity of the Company during the financial year was that of camping and site management services. 06972775 2023-12-31 06972775 bus:Director1 2023-12-31 06972775 bus:Director2 2023-12-31 06972775 2022-12-31 06972775 core:CurrentFinancialInstruments 2023-12-31 06972775 core:CurrentFinancialInstruments 2022-12-31 06972775 core:Non-currentFinancialInstruments 2023-12-31 06972775 core:Non-currentFinancialInstruments 2022-12-31 06972775 core:ShareCapital 2023-12-31 06972775 core:ShareCapital 2022-12-31 06972775 core:RetainedEarningsAccumulatedLosses 2023-12-31 06972775 core:RetainedEarningsAccumulatedLosses 2022-12-31 06972775 core:LandBuildings 2022-12-31 06972775 core:OtherPropertyPlantEquipment 2022-12-31 06972775 core:LandBuildings 2023-12-31 06972775 core:OtherPropertyPlantEquipment 2023-12-31 06972775 2023-01-01 2023-12-31 06972775 bus:FilletedAccounts 2023-01-01 2023-12-31 06972775 bus:SmallEntities 2023-01-01 2023-12-31 06972775 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 06972775 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06972775 bus:Director1 2023-01-01 2023-12-31 06972775 bus:Director2 2023-01-01 2023-12-31 06972775 core:LandBuildings core:TopRangeValue 2023-01-01 2023-12-31 06972775 core:OtherPropertyPlantEquipment core:TopRangeValue 2023-01-01 2023-12-31 06972775 2022-01-01 2022-12-31 06972775 core:LandBuildings 2023-01-01 2023-12-31 06972775 core:OtherPropertyPlantEquipment 2023-01-01 2023-12-31 06972775 core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Company No: 06972775 (England and Wales)

A & W BROCK LTD

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

A & W BROCK LTD

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

A & W BROCK LTD

COMPANY INFORMATION

For the financial year ended 31 December 2023
A & W BROCK LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2023
DIRECTORS A E Brock
W R Brock
REGISTERED OFFICE Hitchcock House Hilltop Park
Devizes Road
Salisbury
SP3 4UF
United Kingdom
BUSINESS ADDRESS Springpark House,
Basing View
Basingstoke,
RG21 4HG
United Kingdom
COMPANY NUMBER 06972775 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Hitchcock House
Hilltop Park
Devizes Road
Salisbury
Wiltshire SP3 4UF
A & W BROCK LTD

BALANCE SHEET

As at 31 December 2023
A & W BROCK LTD

BALANCE SHEET (continued)

As at 31 December 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 3,683 7,877
3,683 7,877
Current assets
Debtors 4 212,565 152,205
Cash at bank and in hand 7,911 9,928
220,476 162,133
Creditors: amounts falling due within one year 5 ( 240,116) ( 170,089)
Net current liabilities (19,640) (7,956)
Total assets less current liabilities (15,957) (79)
Creditors: amounts falling due after more than one year 6 ( 11,200) ( 16,800)
Net liabilities ( 27,157) ( 16,879)
Capital and reserves
Called-up share capital 2 2
Profit and loss account ( 27,159 ) ( 16,881 )
Total shareholders' deficit ( 27,157) ( 16,879)

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of A & W Brock Ltd (registered number: 06972775) were approved and authorised for issue by the Board of Directors on 27 March 2024. They were signed on its behalf by:

A E Brock
Director
W R Brock
Director
A & W BROCK LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
A & W BROCK LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

A & W Brock Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hitchcock House Hilltop Park, Devizes Road, Salisbury, SP3 4UF, United Kingdom. The principal place of business is Springpark House,, Basing View, Basingstoke,, RG21 4HG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

Although there are negative net current liabilities of £19,640, the directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts, and volume rebates.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings 10 years straight line
Plant and machinery etc. 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Properties are held at fair value at the date of valuation less subsequent depreciation and impairment.

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a gain reverses a previously recognised loss, or a loss exceeds the accumulated gains in equity.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Retirement benefits

For defined contribution schemes, the amount charged to profit or loss is the contribution payable in the year. Differences between contributions payable in the year and contributions actuallt paid are shown as either accruals or prepayments.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Tangible assets

Land and buildings Plant and machinery etc. Total
£ £ £
Cost
At 01 January 2023 127,981 51,082 179,063
At 31 December 2023 127,981 51,082 179,063
Accumulated depreciation
At 01 January 2023 120,104 51,082 171,186
Charge for the financial year 4,194 0 4,194
At 31 December 2023 124,298 51,082 175,380
Net book value
At 31 December 2023 3,683 0 3,683
At 31 December 2022 7,877 0 7,877

4. Debtors

2023 2022
£ £
Other debtors 212,565 152,205

5. Creditors: amounts falling due within one year

2023 2022
£ £
Bank loans 5,600 5,600
Other creditors 234,516 164,489
240,116 170,089

6. Creditors: amounts falling due after more than one year

2023 2022
£ £
Bank loans 11,200 16,800

There are no amounts included above in respect of which any security has been given by the small entity.