2023-01-01 2023-12-31 false Capium Accounts Production 1.1 03624094 bus:FullAccounts 2023-01-01 2023-12-31 03624094 bus:FRS102 2023-01-01 2023-12-31 03624094 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 03624094 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03624094 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03624094 2023-01-01 2023-12-31 03624094 2023-12-31 03624094 bus:RegisteredOffice 2023-01-01 2023-12-31 03624094 core:WithinOneYear 2023-12-31 03624094 core:AfterOneYear 2023-12-31 03624094 bus:Director1 2023-01-01 2023-12-31 03624094 bus:Director1 2023-12-31 03624094 bus:Director1 2022-01-01 2022-12-31 03624094 2022-01-01 03624094 bus:LeadAgentIfApplicable 2023-01-01 2023-12-31 03624094 2022-01-01 2022-12-31 03624094 2022-12-31 03624094 core:WithinOneYear 2022-12-31 03624094 core:AfterOneYear 2022-12-31 03624094 bus:EntityAccountantsOrAuditors 2022-01-01 2022-12-31 03624094 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 03624094 bus:OrdinaryShareClass1 2023-12-31 03624094 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 03624094 bus:OrdinaryShareClass1 2022-12-31 03624094 core:PlantMachinery 2023-01-01 2023-12-31 03624094 core:PlantMachinery 2023-12-31 03624094 core:PlantMachinery 2022-12-31 03624094 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 03624094 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-12-31 03624094 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 03624094 core:CostValuation core:Non-currentFinancialInstruments 2022-12-31 03624094 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-12-31 03624094 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 03624094 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 03624094 core:Non-currentFinancialInstruments 2023-12-31 03624094 core:Non-currentFinancialInstruments 2022-12-31 03624094 core:ShareCapital 2023-12-31 03624094 core:ShareCapital 2022-12-31 03624094 core:RetainedEarningsAccumulatedLosses 2023-12-31 03624094 core:RetainedEarningsAccumulatedLosses 2022-12-31 03624094 dpl:Item1 2023-01-01 03624094 dpl:Item1 2023-12-31 03624094 dpl:Item1 2022-01-01 03624094 dpl:Item1 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 03624094
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2023

for

BRESLINS BIRMINGHAM LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 19,626    20,619 
19,626    20,619 
Current assets      
Debtors 4 185,019    200,937 
Cash at bank and in hand 184,098    138,553 
369,117    339,490 
Creditors: amount falling due within one year 5 (105,949)   (72,494)
Net current assets 263,168    266,996 
 
Total assets less current liabilities 282,794    287,615 
Creditors: amount falling due after more than one year 6 (176,992)   (216,657)
Net assets 105,802    70,958 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 105,702    70,858 
Shareholders' funds 105,802    70,958 
 


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.

Directors' 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 directors acknowledge 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 board of directors on 20 September 2024 and were signed on its behalf by:


-------------------------------
P Breslin
Director
1
General Information
Breslins Birmingham Ltd is a private company, limited by shares, registered in England and Wales, registration number 03624094, 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.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10% Reducing Balance
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 19 (2022 : 18).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 January 2023 67,684    67,684 
Additions 1,188    1,188 
Disposals  
At 31 December 2023 68,872    68,872 
Depreciation
At 01 January 2023 47,065    47,065 
Charge for year 2,181    2,181 
On disposals  
At 31 December 2023 49,246    49,246 
Net book values
Closing balance as at 31 December 2023 19,626    19,626 
Opening balance as at 01 January 2023 20,619    20,619 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 162,971    198,178 
Other Debtors 2,114    2,759 
165,085    200,937 

4.

Debtors: amounts falling due after one year

2023
£
  2022
£
Other Debtors 19,934   
19,934   

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 2,356    1,811 
Taxation and Social Security 75,795    53,763 
Other Creditors 27,798    16,920 
105,949    72,494 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 21,731    32,470 
Other Creditors 155,261    184,187 
176,992    216,657 

7.

Share Capital

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

2