2022-08-012023-07-312023-07-31false12079733BROCCOLON HUNGERFORD 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BROCCOLON HUNGERFORD LIMITED

Registered Number
12079733
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

BROCCOLON HUNGERFORD LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

MARMOR, Nick

Registered Address

Olympia House
Armitage Road
London
NW11 8RQ

Registered Number

12079733 (England and Wales)
BROCCOLON HUNGERFORD LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors4733,142378,722
Cash at bank and on hand5,8008,675
738,942387,397
Creditors amounts falling due within one year5(785,761)(427,130)
Net current assets (liabilities)(46,819)(39,733)
Total assets less current liabilities(46,819)(39,733)
Creditors amounts falling due after one year6(19,908)(29,923)
Net assets(66,727)(69,656)
Capital and reserves
Called up share capital100100
Profit and loss account(66,827)(69,756)
Shareholders' funds(66,727)(69,656)
The financial statements were approved and authorised for issue by the Director on 24 April 2024, and are signed on its behalf by:
MARMOR, Nick
Director
Registered Company No. 12079733
BROCCOLON HUNGERFORD LIMITED
Notes to the Financial Statements
for the year ended 31 July 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.
Going concern
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of signing these financial statements. On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to the their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
Revenue from sale of goods
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. When the outcome of a construction contract cannot be estimated reliably then revenue will only be recognised equal to the costs incurred and it is probable the costs will be recovered.
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.
Stocks and work in progress
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
2.Average number of employees

20232022
Average number of employees during the year33
3.Stocks
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables725,282359,410
Other debtors7,86019,312
Total733,142378,722
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables224,629297,475
Bank borrowings and overdrafts10,0149,767
Taxation and social security1,982448
Other creditors549,136118,640
Accrued liabilities and deferred income-800
Total785,761427,130
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

££
Bank borrowings and overdrafts19,90829,923
Total19,90829,923
The above loan is guaranteed by the UK Government under BBLS (the BBLS Guarantee) . Interest is charged at a rate of 2.5% on the outstanding principle amount.