Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01falseProvision of media and speaking22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13754305 2022-12-01 2023-11-30 13754305 2021-11-19 2022-11-30 13754305 2023-11-30 13754305 2022-11-30 13754305 c:Director1 2022-12-01 2023-11-30 13754305 d:OfficeEquipment 2022-12-01 2023-11-30 13754305 d:OfficeEquipment 2023-11-30 13754305 d:OfficeEquipment 2022-11-30 13754305 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 13754305 d:CurrentFinancialInstruments 2023-11-30 13754305 d:CurrentFinancialInstruments 2022-11-30 13754305 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13754305 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13754305 d:ShareCapital 2023-11-30 13754305 d:ShareCapital 2022-11-30 13754305 d:RetainedEarningsAccumulatedLosses 2023-11-30 13754305 d:RetainedEarningsAccumulatedLosses 2022-11-30 13754305 c:OrdinaryShareClass1 2022-12-01 2023-11-30 13754305 c:OrdinaryShareClass1 2023-11-30 13754305 c:OrdinaryShareClass1 2022-11-30 13754305 c:OrdinaryShareClass2 2022-12-01 2023-11-30 13754305 c:OrdinaryShareClass2 2023-11-30 13754305 c:OrdinaryShareClass2 2022-11-30 13754305 c:FRS102 2022-12-01 2023-11-30 13754305 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13754305 c:FullAccounts 2022-12-01 2023-11-30 13754305 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13754305 2 2022-12-01 2023-11-30 13754305 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13754305














BROWN LEAF MEDIA LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

 
BROWN LEAF MEDIA LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
BROWN LEAF MEDIA LTD
REGISTERED NUMBER:13754305

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
922
1,229

  
922
1,229

Current assets
  

Debtors: amounts falling due within one year
 5 
739,033
200

Cash at bank and in hand
  
278,347
699,369

  
1,017,380
699,569

Creditors: amounts falling due within one year
 6 
(256,127)
(188,894)

Net current assets
  
 
 
761,253
 
 
510,675

Total assets less current liabilities
  
762,175
511,904

  

Net assets
  
762,175
511,904


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
762,075
511,804

  
762,175
511,904


Page 1

 
BROWN LEAF MEDIA LTD
REGISTERED NUMBER:13754305
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

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 period 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 by: 




A W Marr
Director

Date: 27 August 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BROWN LEAF MEDIA LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.


General information

Brown Leaf Media Ltd in a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of the provision of media and speaking.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
BROWN LEAF MEDIA LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.7

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
reducing balance

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.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. 

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
BROWN LEAF MEDIA LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2022 - 2).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2022
1,639



At 30 November 2023

1,639



Depreciation


At 1 December 2022
410


Charge for the period on owned assets
307



At 30 November 2023

717



Net book value



At 30 November 2023
922



At 30 November 2022
1,229


5.


Debtors

2023
2022
£
£


Trade debtors
3,717
200

Other debtors
731,066
-

Prepayments and accrued income
4,250
-

739,033
200


Included within other debtors due within one year is a loan to the director, amounting to £731,066 (2022 - £NIL). The loan was repaid after the year end in February 2024.

Page 5

 
BROWN LEAF MEDIA LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
251,758
180,270

Other creditors
-
4,374

Accruals and deferred income
4,369
4,250

256,127
188,894



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



70 (2022 - 70) Ordinary A shares of £1.00 each
70
70
30 (2022 - 30) Ordinary B shares of £1.00 each
30
30

100

100


 
Page 6