Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 8808243 Mr Allan Oakley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8808243 2022-12-31 8808243 2023-12-31 8808243 2023-01-01 2023-12-31 8808243 frs-core:CurrentFinancialInstruments 2023-12-31 8808243 frs-core:Non-currentFinancialInstruments 2023-12-31 8808243 frs-core:FurnitureFittings 2023-01-01 2023-12-31 8808243 frs-core:MotorVehicles 2023-01-01 2023-12-31 8808243 frs-core:ShareCapital 2023-12-31 8808243 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 8808243 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 8808243 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 8808243 frs-bus:SmallEntities 2023-01-01 2023-12-31 8808243 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 8808243 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 8808243 frs-bus:Director1 2023-01-01 2023-12-31 8808243 frs-countries:EnglandWales 2023-01-01 2023-12-31 8808243 2021-12-31 8808243 2022-12-31 8808243 2022-01-01 2022-12-31 8808243 frs-core:CurrentFinancialInstruments 2022-12-31 8808243 frs-core:Non-currentFinancialInstruments 2022-12-31 8808243 frs-core:ShareCapital 2022-12-31 8808243 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 8808243
Brannigans Bars Ltd
ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 8808243
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,225 20,659
22,225 20,659
CURRENT ASSETS
Stocks 45,000 17,500
Debtors 6,134 3,930
Cash at bank and in hand 86,532 131,372
137,666 152,802
Creditors: Amounts Falling Due Within One Year (74,597 ) (58,068 )
NET CURRENT ASSETS (LIABILITIES) 63,069 94,734
TOTAL ASSETS LESS CURRENT LIABILITIES 85,294 115,393
Creditors: Amounts Falling Due After More Than One Year (11,292 ) (19,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,223 ) (3,925 )
NET ASSETS 69,779 92,135
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Profit and Loss Account 68,779 91,135
SHAREHOLDERS' FUNDS 69,779 92,135
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Allan Oakley
Director
10/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Brannigans Bars Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8808243 . The registered office is 24 North Drive, Thornton Cleveleys, Lancashire, FY5 3AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20%
Fixtures & Fittings 15%
2.4. Stocks and Work in Progress
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 stocks.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 12)
10 12
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 25,191
Additions 5,977
As at 31 December 2023 31,168
Depreciation
As at 1 January 2023 4,532
Provided during the period 4,411
As at 31 December 2023 8,943
Net Book Value
As at 31 December 2023 22,225
As at 1 January 2023 20,659
Page 3
Page 4
5. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 1,000 1,000
Amount of Allotted, Called Up Share Capital 1,000 1,000
Page 4