IRIS Accounts Production v24.2.0.383 03882283 Board of Directors Board of Directors 1.6.23 31.5.24 31.5.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh038822832023-05-31038822832024-05-31038822832023-06-012024-05-31038822832021-11-30038822832021-12-012023-05-31038822832023-05-3103882283ns15:EnglandWales2023-06-012024-05-3103882283ns14:PoundSterling2023-06-012024-05-3103882283ns10:Director12023-06-012024-05-3103882283ns10:Director22023-06-012024-05-3103882283ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3103882283ns10:SmallEntities2023-06-012024-05-3103882283ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3103882283ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3103882283ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3103882283ns10:FullAccounts2023-06-012024-05-3103882283ns10:Director32023-06-012024-05-3103882283ns10:RegisteredOffice2023-06-012024-05-3103882283ns5:CurrentFinancialInstruments2024-05-3103882283ns5:CurrentFinancialInstruments2023-05-3103882283ns5:Non-currentFinancialInstruments2024-05-3103882283ns5:Non-currentFinancialInstruments2023-05-3103882283ns5:ShareCapital2024-05-3103882283ns5:ShareCapital2023-05-3103882283ns5:RetainedEarningsAccumulatedLosses2024-05-3103882283ns5:RetainedEarningsAccumulatedLosses2023-05-3103882283ns5:LandBuildings2023-05-3103882283ns5:PlantMachinery2023-05-3103882283ns5:MotorVehicles2023-05-3103882283ns5:LandBuildings2023-06-012024-05-3103882283ns5:PlantMachinery2023-06-012024-05-3103882283ns5:MotorVehicles2023-06-012024-05-3103882283ns5:LandBuildings2024-05-3103882283ns5:PlantMachinery2024-05-3103882283ns5:MotorVehicles2024-05-3103882283ns5:LandBuildings2023-05-3103882283ns5:PlantMachinery2023-05-3103882283ns5:MotorVehicles2023-05-3103882283ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-05-3103882283ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-3103882283ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2024-05-3103882283ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-05-31
REGISTERED NUMBER: 03882283 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st May 2024

for

DIAMOND FIRE EXTINGUISHERS
(BRINDLE & SONS) LIMITED

DIAMOND FIRE EXTINGUISHERS
(BRINDLE & SONS) LIMITED (REGISTERED NUMBER: 03882283)

Contents of the Financial Statements
for the Year Ended 31st May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DIAMOND FIRE EXTINGUISHERS
(BRINDLE & SONS) LIMITED

Company Information
for the Year Ended 31st May 2024







DIRECTORS: Mr A J Brindle
Mr S P Brindle
Ms S J Millington





REGISTERED OFFICE: Hawkins Drive
Bridgtown
Cannock
Staffordshire
WS11 0XU





REGISTERED NUMBER: 03882283 (England and Wales)






DIAMOND FIRE EXTINGUISHERS
(BRINDLE & SONS) LIMITED (REGISTERED NUMBER: 03882283)

Balance Sheet
31st May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 607,227 588,936

CURRENT ASSETS
Stocks 6,275 3,000
Debtors 5 361,694 235,125
Cash at bank and in hand 29,808 29,190
397,777 267,315
CREDITORS
Amounts falling due within one year 6 325,431 141,830
NET CURRENT ASSETS 72,346 125,485
TOTAL ASSETS LESS CURRENT
LIABILITIES

679,573

714,421

CREDITORS
Amounts falling due after more than
one year

7

226,288

343,091
NET ASSETS 453,285 371,330

DIAMOND FIRE EXTINGUISHERS
(BRINDLE & SONS) LIMITED (REGISTERED NUMBER: 03882283)

Balance Sheet - continued
31st May 2024

31.5.24 31.5.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 600 600
Retained earnings 452,685 370,730
453,285 371,330

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16th August 2024 and were signed on its behalf by:




Ms S J Millington - Director



Mr A J Brindle - Director


DIAMOND FIRE EXTINGUISHERS
(BRINDLE & SONS) LIMITED (REGISTERED NUMBER: 03882283)

Notes to the Financial Statements
for the Year Ended 31st May 2024


1. STATUTORY INFORMATION

Diamond Fire Extinguishers (Brindle & Sons) 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.

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.

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

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.


DIAMOND FIRE EXTINGUISHERS
(BRINDLE & SONS) LIMITED (REGISTERED NUMBER: 03882283)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024


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.

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.

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 20 (2023 - 18 ) .

DIAMOND FIRE EXTINGUISHERS
(BRINDLE & SONS) LIMITED (REGISTERED NUMBER: 03882283)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024


4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1st June 2023 502,110 36,347 191,713 730,170
Additions 14,931 26,786 - 41,717
At 31st May 2024 517,041 63,133 191,713 771,887
DEPRECIATION
At 1st June 2023 - 19,817 121,417 141,234
Charge for year - 5,852 17,574 23,426
At 31st May 2024 - 25,669 138,991 164,660
NET BOOK VALUE
At 31st May 2024 517,041 37,464 52,722 607,227
At 31st May 2023 502,110 16,530 70,296 588,936

5. DEBTORS
31.5.24 31.5.23
£    £   
Amounts falling due within one year:
Trade debtors 344,664 195,834
Other debtors 15,874 39,291
360,538 235,125

Amounts falling due after more than one year:
Other debtors 1,156 -

Aggregate amounts 361,694 235,125

DIAMOND FIRE EXTINGUISHERS
(BRINDLE & SONS) LIMITED (REGISTERED NUMBER: 03882283)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 8,000 8,000
Hire purchase contracts 15,045 12,444
Trade creditors 107,861 33,761
Taxation and social security 141,653 76,050
Other creditors 52,872 11,575
325,431 141,830

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans 141,441 174,574
Hire purchase contracts 11,611 44,756
Other creditors 73,236 123,761
226,288 343,091