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REGISTERED NUMBER: SC385847 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Brigand Limited

Brigand Limited (Registered number: SC385847)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Brigand Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr W J Sangster





REGISTERED OFFICE: 17 Hazlehead Crescent
Aberdeen
Aberdeenshire
AB15 8EX





REGISTERED NUMBER: SC385847 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

Brigand Limited (Registered number: SC385847)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,918 12,199

CURRENT ASSETS
Debtors 5 25,325 16,122
Cash at bank 10,630 18,172
35,955 34,294
CREDITORS
Amounts falling due within one year 6 22,095 20,856
NET CURRENT ASSETS 13,860 13,438
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,778

25,637

PROVISIONS FOR LIABILITIES 1,694 2,318
NET ASSETS 21,084 23,319

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 20,984 23,219
SHAREHOLDERS' FUNDS 21,084 23,319

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.

Brigand Limited (Registered number: SC385847)

Statement of Financial Position - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 August 2024 and were signed by:





Mr W J Sangster - Director


Brigand Limited (Registered number: SC385847)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Brigand Limited 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 represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Brigand Limited (Registered number: SC385847)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 4,655 21,485 5,526 31,666
Additions - - 833 833
Disposals (291 ) - (1,256 ) (1,547 )
At 31 March 2024 4,364 21,485 5,103 30,952
DEPRECIATION
At 1 April 2023 3,927 12,421 3,119 19,467
Charge for year 140 2,266 1,250 3,656
Eliminated on disposal (260 ) - (829 ) (1,089 )
At 31 March 2024 3,807 14,687 3,540 22,034
NET BOOK VALUE
At 31 March 2024 557 6,798 1,563 8,918
At 31 March 2023 728 9,064 2,407 12,199

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 23,756 13,643
Amounts recoverable on contract - 1,079
Other debtors 1,569 1,400
25,325 16,122

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 2,910 1,662
Taxation and social security 9,018 9,272
Other creditors 10,167 9,922
22,095 20,856