2023-01-012023-12-312023-12-31false13220041BRITTMADE 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BRITTMADE LIMITED

Registered Number
13220041
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

BRITTMADE LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

HAZELL, Anthony George

Registered Address

Bedford Heights
Brickhill Drive
Bedford
MK41 7PH

Registered Number

13220041 (England and Wales)
BRITTMADE LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,1105,912
4,1105,912
Current assets
Stocks28,589-
Debtors248,761129,975
Cash at bank and on hand23,2383,765
300,588133,740
Creditors amounts falling due within one year(226,578)(116,511)
Net current assets (liabilities)74,01017,229
Total assets less current liabilities78,12023,141
Provisions for liabilities(781)-
Net assets77,33923,141
Capital and reserves
Called up share capital100100
Profit and loss account77,23923,041
Shareholders' funds77,33923,141
The financial statements were approved and authorised for issue by the Director on 26 June 2024, and are signed on its behalf by:
HAZELL, Anthony George
Director
Registered Company No. 13220041
BRITTMADE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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 policy
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.
Revenue from sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
Foreign currency translation
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction. Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
Deferred tax
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Reducing balance (%)
Fixtures and fittings15
Office Equipment33
Stocks and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
Financial instruments
Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at transaction price. Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.
2.Average number of employees

20232022
Average number of employees during the year94
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2310,136
At 31 December 2310,136
Depreciation and impairment
At 01 January 234,225
Charge for year1,801
At 31 December 236,026
Net book value
At 31 December 234,110
At 31 December 225,912
4.Related party transactions
Mr A G Hazell, a director of Brittmade Limited, is a 75% shareholder and director of CMT Equipment Limited. A loan arising from commercial trading exists between the companies at the year end.