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Registered number: 08834019
Brigantes Consulting Limited
Unaudited Financial Statements
For the Period 1 April 2023 to 31 December 2023
Simpson Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08834019
31 December 2023 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,600 5,600
Tangible Assets 5 297,739 201,290
Investments 6 24,953 24,953
328,292 231,843
CURRENT ASSETS
Stocks 7 519,375 611,263
Debtors 8 2,941,415 3,088,618
Cash at bank and in hand 3,577 3,445,482
3,464,367 7,145,363
Creditors: Amounts Falling Due Within One Year 9 (2,717,172 ) (4,371,335 )
NET CURRENT ASSETS (LIABILITIES) 747,195 2,774,028
TOTAL ASSETS LESS CURRENT LIABILITIES 1,075,487 3,005,871
Creditors: Amounts Falling Due After More Than One Year 10 (601,411 ) (715,230 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (29,602 )
NET ASSETS 474,076 2,261,039
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 473,976 2,260,939
SHAREHOLDERS' FUNDS 474,076 2,261,039
Page 1
Page 2
For the period 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 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
Mr M C Williams
Director
31/07/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brigantes Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08834019 . The registered office is Alum House 5 Alum Chine Road, Westbourne, Bournemouth, BH4 8DT.
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 approved the order for the goods.
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:
Leasehold Over the period of the lease
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 3 years straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 period was: 35 (2023: 26)
35 26
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 5,600
As at 31 December 2023 5,600
Net Book Value
As at 31 December 2023 5,600
As at 1 April 2023 5,600
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2023 - 36,528 119,195 70,274
Additions 96,815 965 - 25,397
As at 31 December 2023 96,815 37,493 119,195 95,671
Depreciation
As at 1 April 2023 - 16,700 41,746 20,827
Provided during the period 9,076 3,899 14,522 14,033
As at 31 December 2023 9,076 20,599 56,268 34,860
Net Book Value
As at 31 December 2023 87,739 16,894 62,927 60,811
As at 1 April 2023 - 19,828 77,449 49,447
Computer Equipment Total
£ £
Cost
As at 1 April 2023 92,511 318,508
Additions 37,922 161,099
As at 31 December 2023 130,433 479,607
Depreciation
As at 1 April 2023 37,945 117,218
Provided during the period 23,120 64,650
As at 31 December 2023 61,065 181,868
Net Book Value
As at 31 December 2023 69,368 297,739
As at 1 April 2023 54,566 201,290
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6. Investments
Unlisted
£
Cost
As at 1 April 2023 24,953
As at 31 December 2023 24,953
Provision
As at 1 April 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 24,953
As at 1 April 2023 24,953
7. Stocks
31 December 2023 31 March 2023
£ £
Finished goods 519,375 611,263
8. Debtors
31 December 2023 31 March 2023
£ £
Due within one year
Trade debtors 2,115,446 2,421,785
Other debtors 825,969 666,833
2,941,415 3,088,618
9. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 March 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,413 10,413
Trade creditors 1,558,841 340,793
Bank loans and overdrafts 188,534 141,345
Other creditors 704,569 2,403,953
Taxation and social security 254,815 1,474,831
2,717,172 4,371,335
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10. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 March 2023
£ £
Net obligations under finance lease and hire purchase contracts 23,489 31,299
Bank loans 140,904 246,913
Other creditors 437,018 437,018
601,411 715,230
11. Obligations Under Finance Leases and Hire Purchase
31 December 2023 31 March 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,413 10,413
Later than one year and not later than five years 23,489 31,299
33,902 41,712
33,902 41,712
12. Share Capital
31 December 2023 31 March 2023
£ £
Allotted, Called up and fully paid 100 100
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Andrew Workman (33,614 ) 526,545 364,427 - 128,504
Mr Matthew Williams 79,912 84,833 82,835 - 81,910
The above loans are unsecured, interest bearing and repayable within nine months of the year end
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