2023-01-01 2023-12-31 false Capium Accounts Production 1.1 03107423 bus:FullAccounts 2023-01-01 2023-12-31 03107423 bus:FRS102 2023-01-01 2023-12-31 03107423 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 03107423 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03107423 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03107423 2023-01-01 2023-12-31 03107423 2023-12-31 03107423 bus:RegisteredOffice 2023-01-01 2023-12-31 03107423 core:WithinOneYear 2023-12-31 03107423 core:AfterOneYear 2023-12-31 03107423 bus:Director1 2023-01-01 2023-12-31 03107423 bus:Director1 2023-12-31 03107423 bus:Director1 2022-01-01 2022-12-31 03107423 2022-01-01 03107423 bus:LeadAgentIfApplicable 2023-01-01 2023-12-31 03107423 2022-01-01 2022-12-31 03107423 2022-12-31 03107423 core:WithinOneYear 2022-12-31 03107423 core:AfterOneYear 2022-12-31 03107423 bus:EntityAccountantsOrAuditors 2022-01-01 2022-12-31 03107423 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 03107423 bus:OrdinaryShareClass1 2023-12-31 03107423 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 03107423 bus:OrdinaryShareClass1 2022-12-31 03107423 core:PlantMachinery 2023-01-01 2023-12-31 03107423 core:PlantMachinery 2023-12-31 03107423 core:PlantMachinery 2022-12-31 03107423 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 03107423 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-12-31 03107423 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 03107423 core:CostValuation core:Non-currentFinancialInstruments 2022-12-31 03107423 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-12-31 03107423 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 03107423 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-12-31 03107423 core:Non-currentFinancialInstruments 2023-12-31 03107423 core:Non-currentFinancialInstruments 2022-12-31 03107423 core:ShareCapital 2023-12-31 03107423 core:ShareCapital 2022-12-31 03107423 core:RetainedEarningsAccumulatedLosses 2023-12-31 03107423 core:RetainedEarningsAccumulatedLosses 2022-12-31 03107423 dpl:Item1 2023-01-01 03107423 dpl:Item1 2023-12-31 03107423 dpl:Item1 2022-01-01 03107423 dpl:Item1 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 03107423
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2023

for

BRESLINS COVENTRY LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 5,790    6,433 
5,790    6,433 
Current assets      
Debtors 4 44,190    54,150 
Cash at bank and in hand 7,436    5,079 
51,626    59,229 
Creditors: amount falling due within one year 5 (41,105)   (43,412)
Net current assets 10,521    15,817 
 
Total assets less current liabilities 16,311    22,250 
Creditors: amount falling due after more than one year 6 (11,868)   (18,580)
Net assets 4,443    3,670 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 4,343    3,570 
Shareholders' funds 4,443    3,670 
 


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 20 September 2024 and were signed by:


-------------------------------
P Breslin
Director
1
General Information
Breslins Coventry Ltd is a private company, limited by shares, registered in England and Wales, registration number 03107423, registration address Crosby Court, 28 George Street, Birmingham, 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.
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 4 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 January 2023 27,039    27,039 
Additions  
Disposals  
At 31 December 2023 27,039    27,039 
Depreciation
At 01 January 2023 20,606    20,606 
Charge for year 643    643 
On disposals  
At 31 December 2023 21,249    21,249 
Net book values
Closing balance as at 31 December 2023 5,790    5,790 
Opening balance as at 01 January 2023 6,433    6,433 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 13,896    10,666 
Other Debtors 839    337 
14,735    11,003 

4.

Debtors: amounts falling due after one year

2023
£
  2022
£
Other Debtors 29,455    43,147 
29,455    43,147 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 18,736    18,736 
Taxation and Social Security 268    275 
Other Creditors 22,101    24,401 
41,105    43,412 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 11,868    18,580 
11,868    18,580 

7.

Share Capital

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

2