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REGISTERED NUMBER: 07094392 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Brunel Engineering Services Limited

Brunel Engineering Services Limited (Registered number: 07094392)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Brunel Engineering Services Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: E M Baldy





REGISTERED OFFICE: 3 Lancaster Park Industrial Estate
Bowerhill
Melksham
Wiltshire
SN12 6TT





REGISTERED NUMBER: 07094392 (England and Wales)

Brunel Engineering Services Limited (Registered number: 07094392)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,779

CURRENT ASSETS
Stocks - 40,424
Debtors 5 52,867 45,396
Cash at bank - 275,397
52,867 361,217
CREDITORS
Amounts falling due within one year 6 2,500 279,710
NET CURRENT ASSETS 50,367 81,507
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,367

83,286

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 50,267 83,186
SHAREHOLDERS' FUNDS 50,367 83,286

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





E M Baldy - Director


Brunel Engineering Services Limited (Registered number: 07094392)

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

1. STATUTORY INFORMATION

Brunel Engineering Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The principal accounting policies adopted in the preparation of the financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents net invoiced sales of goods and services, excluding Value Added Tax.

Revenue from the sale of goods is recognised when title to the goods passes to the customer, normally on despatch. Revenue from the provision of services is recognised on completion of the relevant service.

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 - 10% on reducing balance
Computer equipment - 20% on straight line basis

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.


Brunel Engineering Services Limited (Registered number: 07094392)

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

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 December 2022 1,998 679 2,677
Disposals (1,998 ) (679 ) (2,677 )
At 30 November 2023 - - -
DEPRECIATION
At 1 December 2022 323 575 898
Eliminated on disposal (323 ) (575 ) (898 )
At 30 November 2023 - - -
NET BOOK VALUE
At 30 November 2023 - - -
At 30 November 2022 1,675 104 1,779

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 38,180
Amounts owed by group undertakings 52,867 -
VAT - 6,458
Prepayments - 758
52,867 45,396

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 2,810
Amounts owed to group undertakings - 267,422
Other creditors - 64
Accruals and deferred income 2,500 9,414
2,500 279,710