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REGISTERED NUMBER: 02951181 (England and Wales)





















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

B.R.A. LIMITED

B.R.A. LIMITED (REGISTERED NUMBER: 02951181)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


B.R.A. LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mrs E M Williams
Mrs P A Batt





REGISTERED OFFICE: 5 Balholm
Mucklow Hill
Halesowen
West Midlands
B62 8BU





REGISTERED NUMBER: 02951181 (England and Wales)





ACCOUNTANTS: E R Grove & Co Limited
Chartered Accountants
Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
B.R.A. LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B.R.A. Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of B.R.A. Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B.R.A. Limited and state those matters that we have agreed to state to the Board of Directors of B.R.A. Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B.R.A. Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that B.R.A. Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of B.R.A. Limited. You consider that B.R.A. Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B.R.A. Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






E R Grove & Co Limited
Chartered Accountants
Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF


20 September 2024

B.R.A. LIMITED (REGISTERED NUMBER: 02951181)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,675 4,675

CURRENT ASSETS
Debtors 5 3,436 7,119
Cash at bank and in hand 9,738 4,968
13,174 12,087
CREDITORS
Amounts falling due within one year 6 3,704 1,824
NET CURRENT ASSETS 9,470 10,263
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,145

14,938

CREDITORS
Amounts falling due after more than one
year

7

4,675

4,675
NET ASSETS 9,470 10,263

CAPITAL AND RESERVES
Called up share capital 11 11
Reserve fund 8 6,000 3,000
Retained earnings 8 3,459 7,252
SHAREHOLDERS' FUNDS 9,470 10,263

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.

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 15 August 2024 and were signed on its behalf by:





Mrs E M Williams - Director


B.R.A. LIMITED (REGISTERED NUMBER: 02951181)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

B.R.A. 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 represent the residents service charges payable monthly.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold - not provided

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Freehold
£   
COST
At 1 January 2023
and 31 December 2023 4,675
NET BOOK VALUE
At 31 December 2023 4,675
At 31 December 2022 4,675

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Service charges and special
levies outstanding 514 7,119
Other debtors 2,922 -
3,436 7,119

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,379 -
Other creditors 325 1,824
3,704 1,824

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 4,675 4,675

B.R.A. LIMITED (REGISTERED NUMBER: 02951181)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. RESERVES
Retained Reserve
earnings fund Totals
£    £    £   

At 1 January 2023 7,252 3,000 10,252
Deficit for the year (793 ) (793 )
Transfer (3,000 ) 3,000 -
At 31 December 2023 3,459 6,000 9,459