2023-04-012024-03-312024-03-31false11025669Brusby Surveyors 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Brusby Surveyors Limited

Registered Number
11025669
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Brusby Surveyors Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

A M Brusby
P J Hoggard

Registered Address

34 Lowerdale Elloughton
Brough
HU15 1SD

Registered Number

11025669 (England and Wales)
Brusby Surveyors Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,69410,799
4,69410,799
Current assets
Debtors48145,124
Cash at bank and on hand13,5429,113
14,35614,237
Creditors amounts falling due within one year5(13,916)(13,810)
Net current assets (liabilities)440427
Total assets less current liabilities5,13411,226
Creditors amounts falling due after one year6(3,991)(8,978)
Provisions for liabilities7(892)(2,052)
Net assets251196
Capital and reserves
Called up share capital100100
Profit and loss account15196
Shareholders' funds251196
The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2024, and are signed on its behalf by:
A M Brusby
Director
Registered Company No. 11025669
Brusby Surveyors Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Vehicles4
Office Equipment4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 237,44418,9956,24132,680
Additions994-6101,604
At 31 March 248,43818,9956,85134,284
Depreciation and impairment
At 01 April 233,65113,8514,37921,881
Charge for year2,0274,7499337,709
At 31 March 245,67818,6005,31229,590
Net book value
At 31 March 242,7603951,5394,694
At 31 March 233,7935,1441,86210,799
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by associates and joint ventures / participating interests-5,124
Prepayments and accrued income814-
Total8145,124
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts4,9874,987
Amounts owed to related parties40-
Taxation and social security7,9387,996
Accrued liabilities and deferred income951827
Total13,91613,810
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within Bank borrowings and overdrafts is a Government Bounce Back loan totalling £3,300 (2023 £3,300) which is denominated in sterling. There are no fees or interest payable for the first 12 months, and thereafter the loan carries a nominal interest rate of 2.5%. The loan is repayable over 6 years, with no repayments in the first year, and with the final instalment due in May 2026. In addition to the bounce back loan is a fixed sum loan which is interest free totalling £1,687 (2023 £1,687). The final installment is due in April 2025. The overall carrying value of the loans as at the year-end is £8,978 (2023 £13,965).
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts3,9918,978
Total3,9918,978
Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within Bank borrowings and overdrafts is a Government Bounce Back loan totalling £3,850 (2023 £7,150) which is denominated in sterling. There are no fees or interest payable for the first 12 months, and thereafter the loan carries a nominal interest rate of 2.5%. The loan is repayable over 6 years, with no repayments in the first year, and with the final instalment due in May 2026. In addition to the bounce back loan is a fixed sum loan which is interest free totalling £141 (2023 £1,828). The final installment is due in April 2025. The overall carrying value of the loans as at the year-end is £8,978 (2023 £13,965).
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)8922,052
Total8922,052
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
A M Brusby2,56202,5620
Interest free
P J Hoggard2,56102,5610
Interest free
5,12305,1230