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Registered Number: 04190579
England and Wales

 

 

 

BRIGADE MODELS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,319    3,092 
2,319    3,092 
Current assets      
Stocks 1,000    1,000 
Debtors: amounts falling due within one year   1,094 
Cash at bank and in hand 4,211    4,298 
5,211    6,392 
Creditors: amount falling due within one year (7,332)   (8,713)
Net current assets (2,121)   (2,321)
 
Total assets less current liabilities 198    771 
Net assets 198    771 
 

Capital and reserves
     
Called up share capital 4 198    198 
Profit and loss account   573 
Shareholders' funds 198    771 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

Company No:  04190579
The financial statements were approved by the board of directors on 02 September 2024 and were signed on its behalf by:


-------------------------------
Mr. A Francis
Director
-------------------------------
Mr.P Richards
Director
1
General Information
Brigade Models Limited is a private company, limited by shares, registered in England and Wales, registration number 04190579, registration address 15 Arundel Avenue, Sittingbourne, Kent, ME10 4RG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A small entities.  There were no material departures from the standard.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred taxation
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from good will or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss.


Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the useful lives on the following basis:
Equipment 25 Reducing Balance
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.



Provisions
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Equipment   Total
  £   £
At 01 April 2023 23,996    23,996 
Additions  
Disposals  
At 31 March 2024 23,996    23,996 
Depreciation
At 01 April 2023 20,904    20,904 
Charge for year 773    773 
On disposals  
At 31 March 2024 21,677    21,677 
Net book values
Closing balance as at 31 March 2024 2,319    2,319 
Opening balance as at 01 April 2023 3,092    3,092 


4.

Share Capital

Authorised
99 Class A shares of £1.00 each
99 Class B shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
99 Class A shares of £1.00 each 99    99 
99 Class B shares of £1.00 each 99    99 
198    198 

2