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Registered number: 07328643
Brond Brand Design Ltd
Financial Statements
For The Year Ended 31 July 2023
William Price & Co Limited
Chartered Accountants
Westbury Court Church Road
Westbury On Trym
Bristol
BS9 3EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07328643
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,832 3,594
1,832 3,594
CURRENT ASSETS
Debtors 5 16,798 18,406
Cash at bank and in hand 13,014 23,586
29,812 41,992
Creditors: Amounts Falling Due Within One Year 6 (24,616 ) (32,741 )
NET CURRENT ASSETS (LIABILITIES) 5,196 9,251
TOTAL ASSETS LESS CURRENT LIABILITIES 7,028 12,845
Creditors: Amounts Falling Due After More Than One Year 7 (5,953 ) (9,250 )
NET ASSETS 1,075 3,595
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 1,065 3,585
SHAREHOLDERS' FUNDS 1,075 3,595
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mrs A K Grzonka
Director
23 April 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brond Brand Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07328643 . The registered office is Cavendish House, 15 Whiteladies Road, Bristol, BS8 1PB.
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:
Plant & Machinery over 5 years
Fixtures & Fittings over 5 years
2.4. Taxation
Income tax expense represents the sum of the tax currently payable tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2022 9,539 6,243 15,782
As at 31 July 2023 9,539 6,243 15,782
Depreciation
As at 1 August 2022 6,008 6,180 12,188
Provided during the period 1,699 63 1,762
As at 31 July 2023 7,707 6,243 13,950
Net Book Value
As at 31 July 2023 1,832 - 1,832
As at 1 August 2022 3,531 63 3,594
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,317 18,406
Other debtors 1,481 -
16,798 18,406
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,353 3,726
Bank loans and overdrafts 3,297 3,000
Other creditors 3,204 7,179
Taxation and social security 14,762 18,836
24,616 32,741
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 5,953 9,250
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 5