2023-01-012023-12-312023-12-31false08328182MADE BY BRITTAN LTD2024-09-17iso4217:GBPxbrli:pure083281822023-01-01083281822023-12-31083281822023-01-012023-12-31083281822022-01-01083281822022-12-31083281822022-01-012022-12-3108328182bus:SmallEntities2023-01-012023-12-3108328182bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3108328182bus:AbridgedAccounts2023-01-012023-12-3108328182bus:PrivateLimitedCompanyLtd2023-01-012023-12-3108328182core:WithinOneYear2023-12-3108328182core:AfterOneYear2023-12-3108328182core:WithinOneYear2022-12-3108328182core:AfterOneYear2022-12-3108328182core:ShareCapital2023-12-3108328182core:SharePremium2023-12-3108328182core:RevaluationReserve2023-12-3108328182core:OtherReservesSubtotal2023-12-3108328182core:RetainedEarningsAccumulatedLosses2023-12-3108328182core:ShareCapital2022-12-3108328182core:SharePremium2022-12-3108328182core:RevaluationReserve2022-12-3108328182core:OtherReservesSubtotal2022-12-3108328182core:RetainedEarningsAccumulatedLosses2022-12-3108328182core:LandBuildings2023-12-3108328182core:PlantMachinery2023-12-3108328182core:Vehicles2023-12-3108328182core:FurnitureFittings2023-12-3108328182core:OfficeEquipment2023-12-3108328182core:NetGoodwill2023-12-3108328182core:IntangibleAssetsOtherThanGoodwill2023-12-3108328182core:ListedExchangeTraded2023-12-3108328182core:UnlistedNon-exchangeTraded2023-12-3108328182core:LandBuildings2022-12-3108328182core:PlantMachinery2022-12-3108328182core:Vehicles2022-12-3108328182core:FurnitureFittings2022-12-3108328182core:OfficeEquipment2022-12-3108328182core:NetGoodwill2022-12-3108328182core:IntangibleAssetsOtherThanGoodwill2022-12-3108328182core:ListedExchangeTraded2022-12-3108328182core:UnlistedNon-exchangeTraded2022-12-3108328182core:LandBuildings2023-01-012023-12-3108328182core:PlantMachinery2023-01-012023-12-3108328182core:Vehicles2023-01-012023-12-3108328182core:FurnitureFittings2023-01-012023-12-3108328182core:OfficeEquipment2023-01-012023-12-3108328182core:NetGoodwill2023-01-012023-12-3108328182core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3108328182core:ListedExchangeTraded2023-01-012023-12-3108328182core:UnlistedNon-exchangeTraded2023-01-012023-12-3108328182core:MoreThanFiveYears2023-01-012023-12-3108328182core:Non-currentFinancialInstruments2023-12-3108328182core:Non-currentFinancialInstruments2022-12-3108328182dpl:CostSales2023-01-012023-12-3108328182dpl:DistributionCosts2023-01-012023-12-3108328182core:LandBuildings2023-01-012023-12-3108328182core:PlantMachinery2023-01-012023-12-3108328182core:Vehicles2023-01-012023-12-3108328182core:FurnitureFittings2023-01-012023-12-3108328182core:OfficeEquipment2023-01-012023-12-3108328182dpl:AdministrativeExpenses2023-01-012023-12-3108328182core:NetGoodwill2023-01-012023-12-3108328182core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3108328182dpl:GroupUndertakings2023-01-012023-12-3108328182dpl:ParticipatingInterests2023-01-012023-12-3108328182dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3108328182core:ListedExchangeTraded2023-01-012023-12-3108328182dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3108328182core:UnlistedNon-exchangeTraded2023-01-012023-12-3108328182dpl:CostSales2022-01-012022-12-3108328182dpl:DistributionCosts2022-01-012022-12-3108328182core:LandBuildings2022-01-012022-12-3108328182core:PlantMachinery2022-01-012022-12-3108328182core:Vehicles2022-01-012022-12-3108328182core:FurnitureFittings2022-01-012022-12-3108328182core:OfficeEquipment2022-01-012022-12-3108328182dpl:AdministrativeExpenses2022-01-012022-12-3108328182core:NetGoodwill2022-01-012022-12-3108328182core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3108328182dpl:GroupUndertakings2022-01-012022-12-3108328182dpl:ParticipatingInterests2022-01-012022-12-3108328182dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3108328182core:ListedExchangeTraded2022-01-012022-12-3108328182dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3108328182core:UnlistedNon-exchangeTraded2022-01-012022-12-3108328182core:NetGoodwill2023-12-3108328182core:IntangibleAssetsOtherThanGoodwill2023-12-3108328182core:LandBuildings2023-12-3108328182core:PlantMachinery2023-12-3108328182core:Vehicles2023-12-3108328182core:FurnitureFittings2023-12-3108328182core:OfficeEquipment2023-12-3108328182core:AfterOneYear2023-12-3108328182core:WithinOneYear2023-12-3108328182core:ListedExchangeTraded2023-12-3108328182core:UnlistedNon-exchangeTraded2023-12-3108328182core:ShareCapital2023-12-3108328182core:SharePremium2023-12-3108328182core:RevaluationReserve2023-12-3108328182core:OtherReservesSubtotal2023-12-3108328182core:RetainedEarningsAccumulatedLosses2023-12-3108328182core:NetGoodwill2022-12-3108328182core:IntangibleAssetsOtherThanGoodwill2022-12-3108328182core:LandBuildings2022-12-3108328182core:PlantMachinery2022-12-3108328182core:Vehicles2022-12-3108328182core:FurnitureFittings2022-12-3108328182core:OfficeEquipment2022-12-3108328182core:AfterOneYear2022-12-3108328182core:WithinOneYear2022-12-3108328182core:ListedExch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MADE BY BRITTAN LTD

Registered Number
08328182
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

MADE BY BRITTAN LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

BRITTAN, Sharon
KINDLON, Rory Thomas

Registered Address

The Old Vicarage The Old Vicarage, Church Road
Penn
High Wycombe
HP10 8NX

Registered Number

08328182 (England and Wales)
MADE BY BRITTAN LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors328,62118,872
Cash at bank and on hand585,374
28,67924,246
Creditors amounts falling due within one year4(13,414)(6,122)
Net current assets (liabilities)15,26518,124
Total assets less current liabilities15,26518,124
Creditors amounts falling due after one year5(4,650)(7,727)
Net assets10,61510,397
Capital and reserves
Called up share capital2020
Profit and loss account10,59510,377
Shareholders' funds10,61510,397
The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2024, and are signed on its behalf by:
BRITTAN, Sharon
Director
Registered Company No. 08328182
MADE BY BRITTAN LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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 and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
The company has only basic financial instruments.
2.Average number of employees

20232022
Average number of employees during the year22
3.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables15,1712,860
Other debtors13,45016,012
Total28,62118,872
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,2001,400
Bank borrowings and overdrafts3,1003,100
Taxation and social security3,142-
Accrued liabilities and deferred income5,9721,622
Total13,4146,122
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts4,6507,727
Total4,6507,727