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REGISTERED NUMBER: 10266941 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BRAVINER ELECTRICAL LIMITED

BRAVINER ELECTRICAL LIMITED (REGISTERED NUMBER: 10266941)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

BRAVINER ELECTRICAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: M Braviner





REGISTERED OFFICE: 33 Penk Rise
Tettenhall Wood
Wolverhampton
West Midlands
WV6 8JY





REGISTERED NUMBER: 10266941 (England and Wales)





ACCOUNTANTS: Bytheway & Co Accountants Ltd
Heame House
23 Bilston Street
Sedgley
Dudley
West Midlands
DY3 1JA

BRAVINER ELECTRICAL LIMITED (REGISTERED NUMBER: 10266941)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 35,239 35,608

CURRENT ASSETS
Stocks 5,127 3,791
Debtors 5 35,161 30,853
Cash at bank 17,407 386
57,695 35,030
CREDITORS
Amounts falling due within one year 6 56,857 35,673
NET CURRENT ASSETS/(LIABILITIES) 838 (643 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,077

34,965

CREDITORS
Amounts falling due after more than one
year

7

3,542

3,553
NET ASSETS 32,535 31,412

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8 32,534 31,411
32,535 31,412

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BRAVINER ELECTRICAL LIMITED (REGISTERED NUMBER: 10266941)

BALANCE SHEET - continued
31 MARCH 2024


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 director and authorised for issue on 24 July 2024 and were signed by:





M Braviner - Director


BRAVINER ELECTRICAL LIMITED (REGISTERED NUMBER: 10266941)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Braviner Electrical 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

BRAVINER ELECTRICAL LIMITED (REGISTERED NUMBER: 10266941)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 70,452
Additions 6,569
At 31 March 2024 77,021
DEPRECIATION
At 1 April 2023 34,844
Charge for year 6,938
At 31 March 2024 41,782
NET BOOK VALUE
At 31 March 2024 35,239
At 31 March 2023 35,608

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 19,876 25,414
Other debtors 15,285 5,439
35,161 30,853

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans and overdrafts 4,250 4,286
Hire purchase contracts 2,839 4,867
Trade creditors 13,568 1,099
Taxation and social security 17,835 9,725
Other creditors 18,365 15,696
56,857 35,673

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£    £   
Bank loans 3,542 714
Hire purchase contracts - 2,839
3,542 3,553

BRAVINER ELECTRICAL LIMITED (REGISTERED NUMBER: 10266941)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. RESERVES
Retained
earnings
£   

At 1 April 2023 31,411
Profit for the year 1,123
At 31 March 2024 32,534

BRAVINER ELECTRICAL LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
BRAVINER ELECTRICAL LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Bytheway & Co Accountants Ltd
Heame House
23 Bilston Street
Sedgley
Dudley
West Midlands
DY3 1JA


24 July 2024