Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-310falsetruetrue2023-04-010The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01643700 2023-04-01 2024-03-31 01643700 2022-04-01 2023-03-31 01643700 2024-03-31 01643700 2023-03-31 01643700 c:Director3 2023-04-01 2024-03-31 01643700 d:PlantMachinery 2023-04-01 2024-03-31 01643700 d:PlantMachinery 2024-03-31 01643700 d:PlantMachinery 2023-03-31 01643700 d:CurrentFinancialInstruments 2024-03-31 01643700 d:CurrentFinancialInstruments 2023-03-31 01643700 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 01643700 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 01643700 d:ShareCapital 2024-03-31 01643700 d:ShareCapital 2023-03-31 01643700 c:OrdinaryShareClass1 2023-04-01 2024-03-31 01643700 c:OrdinaryShareClass1 2024-03-31 01643700 c:OrdinaryShareClass1 2023-03-31 01643700 c:FRS102 2023-04-01 2024-03-31 01643700 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 01643700 c:FullAccounts 2023-04-01 2024-03-31 01643700 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01643700









BRANDON COMMERCIALS AND CARS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
BRANDON COMMERCIALS AND CARS LIMITED
REGISTERED NUMBER: 01643700

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Tangible assets
 4 
-
-

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
4,319
2,975

Cash at bank and in hand
  
780
806

  
5,099
3,781

Creditors: amounts falling due within one year
 6 
(5,097)
(3,779)

NET CURRENT ASSETS
  
 
 
2
 
 
2

TOTAL ASSETS LESS CURRENT LIABILITIES
  
2
2

  

NET ASSETS
  
2
2


CAPITAL AND RESERVES
  

Called up share capital 
 7 
2
2

  
2
2


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

Mr R C J Hood
Director

Date: 16 September 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BRANDON COMMERCIALS AND CARS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

Brandon Commercials and Cars Limited is a private company limited by shares and incorporated in England and Wales (registration number 01643700). Its registered office address is Sherwood House, Norwood Road, Brandon, Suffolk, IP27 0PB.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The financial statements have been prepared on the going concern basis. After considering the expected trading post year end, the directors have a reasonable expectation that the Company will have the resources to continue in operation for the foreseeable future. On this basis the Company is expected to be able to manage its expenditure to ensure it is able to meet its liabilities as they fall due for a period of not less than 12 months from the date of approval of the financial statements

  
2.3

TURNOVER

Turnover comprises revenue recognised by the Company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised as the fair value of the consideration received or receivable and is recognised on the date that the contracted services are performed.

 
2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 2

 
BRANDON COMMERCIALS AND CARS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

CREDITORS

Short-term creditors are measured at the transaction price. 


3.


EMPLOYEES




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


TANGIBLE FIXED ASSETS





Plant and machinery

£



COST


At 1 April 2023
17,409



At 31 March 2024

17,409



DEPRECIATION


At 1 April 2023
17,409



At 31 March 2024

17,409



NET BOOK VALUE



At 31 March 2024
-



At 31 March 2023
-

Page 3

 
BRANDON COMMERCIALS AND CARS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£


Trade debtors
4,319
2,975



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
2,909
1,660

Other taxation and social security
125
146

Accruals
2,063
1,973

5,097
3,779



7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



2 (2023 - 2) Ordinary shares of £1.00 each
2
2


 
Page 4