IRIS Accounts Production v24.2.0.383 SC258599 director 1.1.23 31.12.23 31.12.23 false true false false true false ORDINARY 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2585992022-12-31SC2585992023-12-31SC2585992023-01-012023-12-31SC2585992021-12-31SC2585992022-01-012022-12-31SC2585992022-12-31SC258599ns15:Scotland2023-01-012023-12-31SC258599ns14:PoundSterling2023-01-012023-12-31SC258599ns10:Director12023-01-012023-12-31SC258599ns10:PrivateLimitedCompanyLtd2023-01-012023-12-31SC258599ns10:SmallEntities2023-01-012023-12-31SC258599ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-31SC258599ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-31SC258599ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-31SC258599ns10:AbridgedAccounts2023-01-012023-12-31SC258599ns10:OrdinaryShareClass12023-01-012023-12-31SC258599ns10:CompanySecretary12023-01-012023-12-31SC258599ns10:RegisteredOffice2023-01-012023-12-31SC258599ns5:CurrentFinancialInstruments2023-12-31SC258599ns5:CurrentFinancialInstruments2022-12-31SC258599ns5:Non-currentFinancialInstruments2023-12-31SC258599ns5:Non-currentFinancialInstruments2022-12-31SC258599ns5:ShareCapital2023-12-31SC258599ns5:ShareCapital2022-12-31SC258599ns5:RetainedEarningsAccumulatedLosses2023-12-31SC258599ns5:RetainedEarningsAccumulatedLosses2022-12-31SC258599ns5:PlantMachinery2023-01-012023-12-31SC258599ns5:DeferredTaxation2022-12-31SC258599ns5:DeferredTaxation2023-01-012023-12-31SC258599ns5:DeferredTaxation2023-12-31SC258599ns10:OrdinaryShareClass12023-12-31SC258599ns5:RetainedEarningsAccumulatedLosses2022-12-31SC258599ns5:RetainedEarningsAccumulatedLosses2023-01-012023-12-31
REGISTERED NUMBER: SC258599 (Scotland)















Abridged Unaudited Financial Statements for the Year Ended 31 December 2023

for

Brandon Takeaway Limited

Brandon Takeaway Limited (Registered number: SC258599)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Brandon Takeaway Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: D Caira





SECRETARY: D Caira





REGISTERED OFFICE: 3 Carfin Street
New Stevenson
Motherwell
Lanarkshire
ML1 4JL





REGISTERED NUMBER: SC258599 (Scotland)





ACCOUNTANTS: RAEBURN ALLISON & CO
CHARTERED ACCOUNTANTS
13/15 STRATHMORE HOUSE
TOWN CENTRE
EAST KILBRIDE
GLASGOW
G74 1LF

Brandon Takeaway Limited (Registered number: SC258599)

Abridged Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 10,945 14,212

CURRENT ASSETS
Stocks 4,666 4,666
Debtors 19,298 18,859
Cash at bank and in hand 40,973 34,817
64,937 58,342
CREDITORS
Amounts falling due within one year (28,890 ) (24,359 )
NET CURRENT ASSETS 36,047 33,983
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,992

48,195

CREDITORS
Amounts falling due after more than one
year

(9,864

)

(19,178

)

PROVISIONS FOR LIABILITIES 5 (2,189 ) (2,700 )
NET ASSETS 34,939 26,317

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 7 34,938 26,316
SHAREHOLDERS' FUNDS 34,939 26,317

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Brandon Takeaway Limited (Registered number: SC258599)

Abridged Balance Sheet - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 September 2024 and were signed by:





D Caira - Director


Brandon Takeaway Limited (Registered number: SC258599)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Brandon Takeaway Limited is a private company, limited by shares , registered in Scotland. 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 represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying goods and services, and excludes value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Brandon Takeaway Limited (Registered number: SC258599)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023
and 31 December 2023 56,707
DEPRECIATION
At 1 January 2023 42,495
Charge for year 3,267
At 31 December 2023 45,762
NET BOOK VALUE
At 31 December 2023 10,945
At 31 December 2022 14,212

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 January 2023
and 31 December 2023 20,174
DEPRECIATION
At 1 January 2023 8,826
Charge for year 2,837
At 31 December 2023 11,663
NET BOOK VALUE
At 31 December 2023 8,511
At 31 December 2022 11,348

5. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 2,189 2,700

Deferred
tax
£   
Balance at 1 January 2023 2,700
Provided during year (511 )
Movement in year
Balance at 31 December 2023 2,189

Brandon Takeaway Limited (Registered number: SC258599)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1 ORDINARY £1 1 1

7. RESERVES
Retained
earnings
£   

At 1 January 2023 26,316
Profit for the year 38,622
Dividends (30,000 )
At 31 December 2023 34,938

8. RELATED PARTY DISCLOSURES

Included in Other Debtors is a loan to the Director, Mr D. Caira, of £17797 (2022 - £17797).

Mr. Caira also received dividends totalling £30000 (2022 - £4000)

9. ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by the Director, Mr D. Caira.