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REGISTERED NUMBER: NI621251 (Northern Ireland)











David Brown Inspection Services Ltd

Unaudited Financial Statements

for the Year Ended 30 November 2023






David Brown Inspection Services Ltd (Registered number: NI621251)

Contents of the Financial Statements
for the Year Ended 30 November 2023










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


David Brown Inspection Services Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: D Brown





REGISTERED OFFICE: 22 Weavers Court
Lurgan Road
Banbridge
Co. Down
BT32 4RP





REGISTERED NUMBER: NI621251 (Northern Ireland)





ACCOUNTANTS: S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN

David Brown Inspection Services Ltd

Report of the Accountants to the Director of
David Brown Inspection Services Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2023 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN


6 August 2024

David Brown Inspection Services Ltd (Registered number: NI621251)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,128 10,774

CURRENT ASSETS
Debtors 5 8,250 5,979
Cash at bank 24,734 20,286
32,984 26,265
CREDITORS
Amounts falling due within one year 6 37,645 30,394
NET CURRENT LIABILITIES (4,661 ) (4,129 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,467

6,645

PROVISIONS FOR LIABILITIES 3,064 2,047
NET ASSETS 8,403 4,598

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8,401 4,596
SHAREHOLDERS' FUNDS 8,403 4,598

David Brown Inspection Services Ltd (Registered number: NI621251)

Balance Sheet - continued
30 November 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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 6 August 2024 and were signed by:





D Brown - Director


David Brown Inspection Services Ltd (Registered number: NI621251)

Notes to the Financial Statements
for the Year Ended 30 November 2023


1. STATUTORY INFORMATION

David Brown Inspection Services Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

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
Fixtures and fittings - 20% on reducing balance

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.

David Brown Inspection Services Ltd (Registered number: NI621251)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 December 2022 20,896 11,994 32,890
Additions - 9,386 9,386
At 30 November 2023 20,896 21,380 42,276
DEPRECIATION
At 1 December 2022 15,479 6,637 22,116
Charge for year 1,083 2,949 4,032
At 30 November 2023 16,562 9,586 26,148
NET BOOK VALUE
At 30 November 2023 4,334 11,794 16,128
At 30 November 2022 5,417 5,357 10,774

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,250 5,979

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 11,717 15,966
Trade creditors 157 -
Taxation and social security 2,371 2,228
Other creditors 23,400 12,200
37,645 30,394