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REGISTERED NUMBER: 00644180 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

FREDERICK BRICKELL AND SONS LIMITED

FREDERICK BRICKELL AND SONS LIMITED (REGISTERED NUMBER: 00644180)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FREDERICK BRICKELL AND SONS LIMITED

COMPANY INFORMATION
For The Year Ended 31 December 2023







DIRECTORS: Mrs D M L Brickell
R B Brickell
Mrs S Walters





SECRETARY: Mrs S Walters





REGISTERED OFFICE: The Granary
Ashfields Farm
Priors Court Road
Hermitage, Thatcham
Berkshire
RG18 9XY





REGISTERED NUMBER: 00644180 (England and Wales)





ACCOUNTANTS: Banks & Co Limited
Chartered Certified Accountants
1 Carnegie Road
Newbury
Berkshire
RG14 5DJ

FREDERICK BRICKELL AND SONS LIMITED (REGISTERED NUMBER: 00644180)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 146,198 66,967
Investments 5 2,130 2,130
148,328 69,097

CURRENT ASSETS
Stocks 6 78,100 100,602
Debtors 7 35,234 39,167
Cash at bank and in hand 1,401,515 1,114,817
1,514,849 1,254,586
CREDITORS
Amounts falling due within one year 8 253,360 189,361
NET CURRENT ASSETS 1,261,489 1,065,225
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,409,817

1,134,322

CREDITORS
Amounts falling due after more than
one year

9

(2,130

)

(2,130

)

PROVISIONS FOR LIABILITIES (36,549 ) (12,724 )
NET ASSETS 1,371,138 1,119,468

CAPITAL AND RESERVES
Called up share capital 10 1,653 1,653
Capital redemption reserve 750 750
Other reserves 1,085 1,085
Retained earnings 1,367,650 1,115,980
SHAREHOLDERS' FUNDS 1,371,138 1,119,468

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

FREDERICK BRICKELL AND SONS LIMITED (REGISTERED NUMBER: 00644180)

BALANCE SHEET - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by:





Mrs D M L Brickell - Director


FREDERICK BRICKELL AND SONS LIMITED (REGISTERED NUMBER: 00644180)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023

1. STATUTORY INFORMATION

Frederick Brickell and Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight line over period of the lease
Plant and machinery - 20% on cost
Motor vehicles - 20% on reducing balance
Fixtures, fittings & equipment - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

FREDERICK BRICKELL AND SONS LIMITED (REGISTERED NUMBER: 00644180)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures,
to Plant and Motor fittings
property machinery vehicles & equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 8,431 11,425 160,521 9,431 189,808
Additions - 2,677 136,376 - 139,053
Disposals - (2,201 ) (95,121 ) - (97,322 )
At 31 December 2023 8,431 11,901 201,776 9,431 231,539
DEPRECIATION
At 1 January 2023 8,430 10,432 96,809 7,170 122,841
Charge for year 1 1,068 35,521 751 37,341
Eliminated on disposal - (2,200 ) (72,641 ) - (74,841 )
At 31 December 2023 8,431 9,300 59,689 7,921 85,341
NET BOOK VALUE
At 31 December 2023 - 2,601 142,087 1,510 146,198
At 31 December 2022 1 993 63,712 2,261 66,967

5. FIXED ASSET INVESTMENTS

2023 2022
£    £   
Shares in group undertakings 1,000 1,000
Loans to group undertakings 1,130 1,130
2,130 2,130

Additional information is as follows:
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 1,000
NET BOOK VALUE
At 31 December 2023 1,000
At 31 December 2022 1,000

FREDERICK BRICKELL AND SONS LIMITED (REGISTERED NUMBER: 00644180)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023

5. FIXED ASSET INVESTMENTS - continued
Loans to
group
undertakings
£   
At 1 January 2023
and 31 December 2023 1,130

6. STOCKS
2023 2022
£    £   
Stocks 11,178 31,899
Work-in-progress 66,922 68,703
78,100 100,602

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 32,878 36,411
Directors' current accounts - 376
Prepayments 2,356 2,380
35,234 39,167

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 77,611 76,610
Tax 86,570 38,614
Social security and other taxes 14,743 10,541
VAT 66,549 17,729
Other creditors 2,194 2,845
Directors' current accounts 1,872 -
Accrued expenses 3,821 43,022
253,360 189,361

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other loans 2,130 2,130

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,653 Ordinary £1 1,653 1,653

11. PENSION COMMITMENTS

The company operates defined contribution pension schemes for its employees. The contributions to all schemes are held in separately administered funds. During the year the company made total contributions of £21,885 (2022: £20,284) to the funds, of which £139 (2022:£1,154) were outstanding at the year end.

FREDERICK BRICKELL AND SONS LIMITED (REGISTERED NUMBER: 00644180)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023

12. OTHER FINANCIAL COMMITMENTS

At 31 December 2023, the company had total commitments under non-cancellable operating leases which are not included in the balance sheet of £74,180 (2022 £99,046).