Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31true2023-01-01falseNo description of principal activity22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03790275 2023-01-01 2023-12-31 03790275 2022-01-01 2022-12-31 03790275 2023-12-31 03790275 2022-12-31 03790275 c:Director1 2023-01-01 2023-12-31 03790275 d:PlantMachinery 2023-01-01 2023-12-31 03790275 d:PlantMachinery 2023-12-31 03790275 d:PlantMachinery 2022-12-31 03790275 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 03790275 d:CurrentFinancialInstruments 2023-12-31 03790275 d:CurrentFinancialInstruments 2022-12-31 03790275 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03790275 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 03790275 d:ShareCapital 2023-12-31 03790275 d:ShareCapital 2022-12-31 03790275 d:RetainedEarningsAccumulatedLosses 2023-12-31 03790275 d:RetainedEarningsAccumulatedLosses 2022-12-31 03790275 c:FRS102 2023-01-01 2023-12-31 03790275 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 03790275 c:FullAccounts 2023-01-01 2023-12-31 03790275 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03790275 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 03790275









BROOK LYNDHURST LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
BROOK LYNDHURST LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BROOK LYNDHURST LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

You consider that the Company is exempt from an audit for the year ended 31 December 2023. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 7 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

  



Eclipse Consultancy Limited
 
The Courtyard
14A Sydenham Road
Croydon
CR0 2EE
10 July 2024
Page 1

 
BROOK LYNDHURST LIMITED
REGISTERED NUMBER: 03790275

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
477
731

  
477
731

Current assets
  

Debtors: amounts falling due within one year
 5 
1,369
5,563

Cash at bank and in hand
 6 
42,392
47,562

  
43,761
53,125

Creditors: amounts falling due within one year
 7 
(6,032)
(17,280)

Net current assets
  
 
 
37,729
 
 
35,845

Total assets less current liabilities
  
38,206
36,576

  

Net assets
  
38,206
36,576


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
38,204
36,574

  
38,206
36,576


The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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: 



Page 2

 
BROOK LYNDHURST LIMITED
REGISTERED NUMBER: 03790275
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023


................................................
Jayne Elizabeth Cox
Director

Date: 10 July 2024

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
BROOK LYNDHURST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Brook Lyndhurst Limited is a private company limited by shares and incorporated in England. Its registered office is:
31 London Road
Maldon
CM9 6HE

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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.

Page 4

 
BROOK LYNDHURST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%

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.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

2023
2022
£
£

Wages and salaries
36,501
35,350

36,501
35,350


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

Page 5

 
BROOK LYNDHURST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 January 2023
3,759


Additions
637



At 31 December 2023

4,396



Depreciation


At 1 January 2023
3,029


Charge for the year on owned assets
890



At 31 December 2023

3,919



Net book value



At 31 December 2023
477



At 31 December 2022
731


5.


Debtors

2023
2022
£
£


Trade debtors
-
4,620

Other debtors
480
4

Called up share capital not paid
2
2

Prepayments and accrued income
887
937

1,369
5,563


Page 6

 
BROOK LYNDHURST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
42,392
47,562

42,392
47,562



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
898
909

Other taxation and social security
3,060
2,924

Other creditors
2,000
13,375

Accruals and deferred income
74
72

6,032
17,280


 
Page 7