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Registered number: 09912500
Brewd Design Agency Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09912500
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,073 2,764
2,073 2,764
CURRENT ASSETS
Debtors 5 623 936
Cash at bank and in hand 10,106 4,598
10,729 5,534
Creditors: Amounts Falling Due Within One Year 6 (22,161 ) (14,318 )
NET CURRENT ASSETS (LIABILITIES) (11,432 ) (8,784 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,359 ) (6,020 )
NET LIABILITIES (9,359 ) (6,020 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (9,459 ) (6,120 )
SHAREHOLDERS' FUNDS (9,359) (6,020)
Page 1
Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Steven Miller
Director
17/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brewd Design Agency Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09912500 . The registered office is 1 Peach Street, Wokingham, RG40 1XJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 1,786 3,393 5,179
As at 31 December 2023 1,786 3,393 5,179
Depreciation
As at 1 January 2023 1,342 1,073 2,415
Provided during the period 111 580 691
As at 31 December 2023 1,453 1,653 3,106
Net Book Value
As at 31 December 2023 333 1,740 2,073
As at 1 January 2023 444 2,320 2,764
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 936
VAT 623 -
623 936
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 772 728
VAT - 25
Deferred Income 2,500 3,505
Director's loan account 18,889 10,060
22,161 14,318
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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