Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-282023-11-28truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-11-291No description of principal activity1true 05286896 2022-11-29 2023-11-28 05286896 2021-11-29 2022-11-28 05286896 2023-11-28 05286896 2022-11-28 05286896 c:Director1 2022-11-29 2023-11-28 05286896 d:PlantMachinery 2022-11-29 2023-11-28 05286896 d:PlantMachinery 2023-11-28 05286896 d:PlantMachinery 2022-11-28 05286896 d:CurrentFinancialInstruments 2023-11-28 05286896 d:CurrentFinancialInstruments 2022-11-28 05286896 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-28 05286896 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-28 05286896 d:ShareCapital 2023-11-28 05286896 d:ShareCapital 2022-11-28 05286896 d:RetainedEarningsAccumulatedLosses 2023-11-28 05286896 d:RetainedEarningsAccumulatedLosses 2022-11-28 05286896 c:OrdinaryShareClass1 2022-11-29 2023-11-28 05286896 c:OrdinaryShareClass1 2023-11-28 05286896 c:OrdinaryShareClass1 2022-11-28 05286896 c:FRS102 2022-11-29 2023-11-28 05286896 c:AuditExempt-NoAccountantsReport 2022-11-29 2023-11-28 05286896 c:FullAccounts 2022-11-29 2023-11-28 05286896 c:PrivateLimitedCompanyLtd 2022-11-29 2023-11-28 05286896 e:PoundSterling 2022-11-29 2023-11-28 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 05286896














BRAND-F-ARCHITECTURE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 NOVEMBER 2023

 
BRAND-F-ARCHITECTURE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
BRAND-F-ARCHITECTURE LIMITED
REGISTERED NUMBER:05286896

STATEMENT OF FINANCIAL POSITION
AS AT 28 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
4
204

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(29,574)
(28,874)

  

Net liabilities
  
(29,570)
(28,670)


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
(29,571)
(28,671)

  
(29,570)
(28,670)


The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 August 2024.




A M Feculak
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BRAND-F-ARCHITECTURE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 NOVEMBER 2023

1.


General information

Brand-F-Architecture Limited is a limited liability company registered in England and Wales. Its registered office address is at 20 Crescent Road, Alverstoke, Gosport, Hampshire, PO12 2DH.
The principal activity of the Company is that of providing architectural and technical consultancy.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company made a loss for the year and at the balance sheet date has net current liabilities and net liabilities. The Director has obtained assurance from the Shareholder that funds will be made available to the Company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have been prepared under going concern on this basis.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 2

 
BRAND-F-ARCHITECTURE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 NOVEMBER 2023

2.Accounting policies (continued)

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks, other third parties, and loans to related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Plant & machinery

£



Cost or valuation


At 29 November 2022
1,341



At 28 November 2023

1,341



Depreciation


At 29 November 2022
1,341



At 28 November 2023

1,341



Net book value



At 28 November 2023
-



At 28 November 2022
-

Page 3

 
BRAND-F-ARCHITECTURE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 NOVEMBER 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
1,200

Other taxation and social security
6,610
6,810

Other creditors
22,064
19,864

Accruals and deferred income
900
1,000

29,574
28,874



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1
1
1


 
Page 4