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REGISTERED NUMBER: SC338963 (Scotland)















Unaudited Financial Statements for the Year Ended 30th April 2024

for

The Brush Bus Ltd

The Brush Bus Ltd (Registered number: SC338963)

Contents of the Financial Statements
for the Year Ended 30th April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Brush Bus Ltd

Company Information
for the Year Ended 30th April 2024







DIRECTOR: P Tennison





REGISTERED OFFICE: 5 South Charlotte Street
Edinburgh
EH2 4AN





REGISTERED NUMBER: SC338963 (Scotland)





ACCOUNTANTS: Dymond Accountants
Office F1,
Beverley Enterprise Centre
Beck View Road
Beverley
East Yorkshire
HU17 0JT

The Brush Bus Ltd (Registered number: SC338963)

Balance Sheet
30th April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 106,512 119,272
Tangible assets 5 2,738 -
109,250 119,272

CURRENT ASSETS
Stocks 4,776 24,962
Debtors 6 97,453 34,107
Cash at bank and in hand 20,021 4,081
122,250 63,150
CREDITORS
Amounts falling due within one year 7 99,311 84,505
NET CURRENT ASSETS/(LIABILITIES) 22,939 (21,355 )
TOTAL ASSETS LESS CURRENT LIABILITIES 132,189 97,917

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 132,185 97,913
132,189 97,917

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

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 1st August 2024 and were signed by:





P Tennison - Director


The Brush Bus Ltd (Registered number: SC338963)

Notes to the Financial Statements
for the Year Ended 30th April 2024


1. STATUTORY INFORMATION

The Brush Bus Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 1 (2023 - 1 ) .

The Brush Bus Ltd (Registered number: SC338963)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2023
and 30th April 2024 146,272
AMORTISATION
At 1st May 2023 27,000
Charge for year 12,760
At 30th April 2024 39,760
NET BOOK VALUE
At 30th April 2024 106,512
At 30th April 2023 119,272

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
Additions 2,979 309 3,288
At 30th April 2024 2,979 309 3,288
DEPRECIATION
Charge for year 448 102 550
At 30th April 2024 448 102 550
NET BOOK VALUE
At 30th April 2024 2,531 207 2,738

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 94,230 8,912
Other debtors 3,223 25,195
97,453 34,107

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 25,209 29,869
Taxation and social security 37,250 2,123
Other creditors 36,852 52,513
99,311 84,505