IRIS Accounts Production v24.2.0.383 08358110 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh083581102022-12-31083581102023-12-31083581102023-01-012023-12-31083581102021-12-31083581102022-01-012022-12-31083581102022-12-3108358110ns15:EnglandWales2023-01-012023-12-3108358110ns14:PoundSterling2023-01-012023-12-3108358110ns10:Director12023-01-012023-12-3108358110ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3108358110ns10:SmallEntities2023-01-012023-12-3108358110ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3108358110ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3108358110ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3108358110ns10:FullAccounts2023-01-012023-12-3108358110ns10:Director22023-01-012023-12-3108358110ns10:RegisteredOffice2023-01-012023-12-3108358110ns5:CurrentFinancialInstruments2023-12-3108358110ns5:CurrentFinancialInstruments2022-12-3108358110ns5:Non-currentFinancialInstruments2023-12-3108358110ns5:Non-currentFinancialInstruments2022-12-3108358110ns5:ShareCapital2023-12-3108358110ns5:ShareCapital2022-12-3108358110ns5:RetainedEarningsAccumulatedLosses2023-12-3108358110ns5:RetainedEarningsAccumulatedLosses2022-12-3108358110ns5:PlantMachinery2023-01-012023-12-3108358110ns5:PlantMachinery2022-12-3108358110ns5:PlantMachinery2023-12-3108358110ns5:PlantMachinery2022-12-3108358110ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-3108358110ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-012023-12-3108358110ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-12-3108358110ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-3108358110ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3108358110ns5:WithinOneYearns5:CurrentFinancialInstruments2022-12-31
















M Brierley Plumbing Limited

Unaudited Financial Statements

for the Year Ended

31 December 2023






M Brierley Plumbing Limited (Registered number: 08358110)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M Brierley Plumbing Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M Brierley
Mrs M Brierley





REGISTERED OFFICE: 83 Monmouth Close
Chandlers Ford
Eastleigh
Hampshire
SO53 4SZ





REGISTERED NUMBER: 08358110 (England and Wales)





ACCOUNTANTS: David Tilsley Limited
91 Lakewood Road
Chandlers Ford
Eastleigh
Hampshire
SO53 5AD

M Brierley Plumbing Limited (Registered number: 08358110)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 43,752 22,397

CURRENT ASSETS
Debtors 5 4,411 4,735
Cash at bank 24,956 19,622
29,367 24,357
CREDITORS
Amounts falling due within one year 6 47,998 39,603
NET CURRENT LIABILITIES (18,631 ) (15,246 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,121

7,151

CREDITORS
Amounts falling due after more than one year 7 (38,270 ) (29,276 )

PROVISIONS FOR LIABILITIES (8,313 ) (567 )
NET LIABILITIES (21,462 ) (22,692 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (21,562 ) (22,792 )
SHAREHOLDERS' FUNDS (21,462 ) (22,692 )

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 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.

M Brierley Plumbing Limited (Registered number: 08358110)

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.

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 10 September 2024 and were signed on its behalf by:





M Brierley - Director


M Brierley Plumbing Limited (Registered number: 08358110)

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

1. STATUTORY INFORMATION

M Brierley Plumbing 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on cost

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.

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 3 (2022 - 3 ) .

M Brierley Plumbing Limited (Registered number: 08358110)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 65,927
Additions 47,250
Disposals (11,344 )
At 31 December 2023 101,833
DEPRECIATION
At 1 January 2023 43,530
Charge for year 17,533
Eliminated on disposal (2,982 )
At 31 December 2023 58,081
NET BOOK VALUE
At 31 December 2023 43,752
At 31 December 2022 22,397

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

Plant and
machinery
etc
£   
COST
At 1 January 2023 39,253
Additions 45,079
Disposals (10,995 )
At 31 December 2023 73,337
DEPRECIATION
At 1 January 2023 31,006
Charge for year 11,270
Eliminated on disposal (2,749 )
At 31 December 2023 39,527
NET BOOK VALUE
At 31 December 2023 33,810
At 31 December 2022 8,247

M Brierley Plumbing Limited (Registered number: 08358110)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 2,901 2,500
Other debtors 1,510 2,235
4,411 4,735

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 10,595 5,743
Trade creditors 10,188 -
Taxation and social security 15,516 12,896
Other creditors 1,699 10,964
47,998 39,603

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 14,167 24,167
Hire purchase contracts 24,103 5,109
38,270 29,276