2023-01-01 2023-12-31 false Capium Accounts Production 1.1 06481793 bus:FullAccounts 2023-01-01 2023-12-31 06481793 bus:FRS102 2023-01-01 2023-12-31 06481793 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 06481793 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06481793 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06481793 2023-01-01 2023-12-31 06481793 2023-12-31 06481793 bus:RegisteredOffice 2023-01-01 2023-12-31 06481793 core:WithinOneYear 2023-12-31 06481793 core:AfterOneYear 2023-12-31 06481793 bus:Director1 2023-01-01 2023-12-31 06481793 bus:Director1 2023-12-31 06481793 bus:Director1 2022-01-01 2022-12-31 06481793 2022-01-01 06481793 bus:LeadAgentIfApplicable 2023-01-01 2023-12-31 06481793 2022-01-01 2022-12-31 06481793 2022-12-31 06481793 core:WithinOneYear 2022-12-31 06481793 core:AfterOneYear 2022-12-31 06481793 bus:EntityAccountantsOrAuditors 2022-01-01 2022-12-31 06481793 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 06481793 bus:OrdinaryShareClass1 2023-12-31 06481793 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 06481793 bus:OrdinaryShareClass1 2022-12-31 06481793 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 06481793 core:CostValuation core:Non-currentFinancialInstruments 2022-12-31 06481793 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-12-31 06481793 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 06481793 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 06481793 core:Non-currentFinancialInstruments 2023-12-31 06481793 core:Non-currentFinancialInstruments 2022-12-31 06481793 core:ShareCapital 2023-12-31 06481793 core:ShareCapital 2022-12-31 06481793 core:RetainedEarningsAccumulatedLosses 2023-12-31 06481793 core:RetainedEarningsAccumulatedLosses 2022-12-31 06481793 dpl:Item1 2023-01-01 06481793 dpl:Item1 2023-12-31 06481793 dpl:Item1 2022-01-01 06481793 dpl:Item1 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 06481793
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2023

for

BRESLINS MARKETING LTD

 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 3 18,797    48,446 
Cash at bank and in hand 323    4,895 
19,120    53,341 
Creditors: amount falling due within one year 4 (7,030)   (8,618)
Net current assets 12,090    44,723 
 
Total assets less current liabilities 12,090    44,723 
Creditors: amount falling due after more than one year 5   (35,066)
Net assets 12,090    9,657 
 

Capital and reserves
     
Called up share capital 6 100    100 
Profit and loss account 11,990    9,557 
Shareholders' funds 12,090    9,657 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 financial statements were approved by the director on 19 September 2024 and were signed by:


-------------------------------
P Breslin
Director
1
General Information
Breslins Marketing Ltd is a private company, limited by shares, registered in England and Wales, registration number 06481793, registration address Crosby Court , 28 George Street, Birmingham, West Midlands, B3 1QG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
The Company has transferred the significant risks and rewards of ownership to the buyer
The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
The amount of revenue can be measured reliably;
It is probable that the Company will receive the consideration due under the transaction; and
The costs incurred or to be incurred in respect of the transaction can be measured reliably.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.


Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.

Average number of employees

Average number of employees during the year was 6 (2022 : 6).
3.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 16,261    46,182 
Other Debtors 2,536    2,264 
18,797    48,446 

4.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   2,264 
Taxation and Social Security 570    2,194 
Other Creditors 6,460    4,160 
7,030    8,618 

5.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors   35,066 
  35,066 

6.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

2