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REGISTERED NUMBER: 03781910 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

AUKETT BROCKLISS GUY LIMITED
TRADING AS
ABG DESIGN

AUKETT BROCKLISS GUY LIMITED (REGISTERED NUMBER: 03781910)
TRADING AS ABG DESIGN






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AUKETT BROCKLISS GUY LIMITED
TRADING AS ABG DESIGN

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: H Miles





SECRETARY: Mrs S M Robson





REGISTERED OFFICE: The Old Carriage Works
Moresk Road
Truro
Cornwall
TR1 1DG





REGISTERED NUMBER: 03781910 (England and Wales)





ACCOUNTANTS: TC Group
The Old Carriage Works
Moresk Road
Truro
Cornwall
TR1 1DG

AUKETT BROCKLISS GUY LIMITED (REGISTERED NUMBER: 03781910)
TRADING AS ABG DESIGN

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 972 1,915

CURRENT ASSETS
Debtors 6 19,212 28,075
Cash at bank and in hand 2,740 1,925
21,952 30,000
CREDITORS
Amounts falling due within one year 7 46,799 48,232
NET CURRENT LIABILITIES (24,847 ) (18,232 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(23,875

)

(16,317

)

CREDITORS
Amounts falling due after more than one
year

8

7,377

10,506
NET LIABILITIES (31,252 ) (26,823 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (32,252 ) (27,823 )
SHAREHOLDERS' FUNDS (31,252 ) (26,823 )

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 director acknowledges his 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.

AUKETT BROCKLISS GUY LIMITED (REGISTERED NUMBER: 03781910)
TRADING AS ABG DESIGN

BALANCE SHEET - continued
31 DECEMBER 2023


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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 September 2024 and were signed by:





H Miles - Director


AUKETT BROCKLISS GUY LIMITED (REGISTERED NUMBER: 03781910)
TRADING AS ABG DESIGN

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

1. STATUTORY INFORMATION

Aukett Brockliss Guy 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The company has net liabilities of £31,252 in its balance sheet at the year end. The company is supported by loans from its director and an overdraft facility. The director has indicated that he expects this support to continue and accordingly the accounts have been prepared on the going concern basis.

Further information is given in the director's report.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue for the provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Fixtures and fittings - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

AUKETT BROCKLISS GUY LIMITED (REGISTERED NUMBER: 03781910)
TRADING AS ABG DESIGN

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

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 61,075
DEPRECIATION
At 1 January 2023 59,160
Charge for year 943
At 31 December 2023 60,103
NET BOOK VALUE
At 31 December 2023 972
At 31 December 2022 1,915

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 14,864 23,738
Other debtors 4,348 4,337
19,212 28,075

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 12,282 19,483
Trade creditors 1,500 3,036
Taxation and social security 4,980 5,811
Other creditors 28,037 19,902
46,799 48,232

AUKETT BROCKLISS GUY LIMITED (REGISTERED NUMBER: 03781910)
TRADING AS ABG DESIGN

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 7,377 10,506

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 2,680 2,922
Between one and five years 1,213 2,425
3,893 5,347

The company is committed to leasing premises at an annual rate of £5,868.43 until 31 March 2024.

The company also has a lease commitment for equipment until November 2025.

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts 12,282 19,483

11. RELATED PARTY DISCLOSURES

At the year end, loans made to the company by directors were outstanding as follows:

20232022
£ £
H Miles16,08319,579
Total16,08319,579

12. ULTIMATE CONTROLLING PARTY

The company was controlled by C M Hubert and H Miles who each owned 50% of the issued share capital until 21 May 2024. From that date, the company is controlled by H Miles who owns 100% of the issued share capital.