2022-09-012023-08-312023-08-31false06656603Bruton Pharmacy 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Bruton Pharmacy Limited

Registered Number
06656603
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

Bruton Pharmacy Limited
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

Divyeshkumar Ashokbhai Patel
Swapnkumar Mukeshbhai Patel

Registered Address

5 Hunter Drive
Hornchurch
RM12 5TP

Registered Number

06656603 (England and Wales)
Bruton Pharmacy Limited
Statement of Financial Position
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,3052,136
1,3052,136
Current assets
Stocks4110,00060,000
Debtors465,459537,713
Cash at bank and on hand153,22834,694
728,687632,407
Creditors amounts falling due within one year5(547,488)(476,420)
Net current assets (liabilities)181,199155,987
Total assets less current liabilities182,504158,123
Creditors amounts falling due after one year6(161,819)(143,066)
Provisions for liabilities7(281)(406)
Net assets20,40414,651
Capital and reserves
Called up share capital44
Profit and loss account20,40014,647
Shareholders' funds20,40414,651
The financial statements were approved and authorised for issue by the Board of Directors on 6 April 2024, and are signed on its behalf by:
Divyeshkumar Ashokbhai Patel
Director
Registered Company No. 06656603
Bruton Pharmacy Limited
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 England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Office Equipment-3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year77
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 September 222,8011,6104,411
At 31 August 232,8011,6104,411
Depreciation and impairment
At 01 September 221,0601,2152,275
Charge for year436395831
At 31 August 231,4961,6103,106
Net book value
At 31 August 231,305-1,305
At 31 August 221,7413952,136
4.Stocks

2023

2022

££
Finished goods110,00060,000
Total110,00060,000
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables246,800187,013
Bank borrowings and overdrafts100,00085,657
Taxation and social security26,53335,139
Other creditors65,01560,892
Accrued liabilities and deferred income109,140107,719
Total547,488476,420
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Other creditors161,819143,066
Total161,819143,066
Other creditors' balance of £161,819 (2022: £143,066) includes £27,319 (2022: £37,500) amount payable to Bounce back Loan, £15,379 (2022: £14,445) amount payable to Mindexcel IT Solutions Ltd and £119,121 (2022: 91,122) amount payable to S&L Murphy Ltd for the loan received.
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)281406
Total281406