2023-04-012024-03-312024-03-31false12533612THE BRADY CREATIVE LTD2024-06-12iso4217:GBPxbrli:pure125336122023-04-01125336122024-03-31125336122023-04-012024-03-31125336122022-04-01125336122023-03-31125336122022-04-012023-03-3112533612bus:SmallEntities2023-04-012024-03-3112533612bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3112533612bus:FullAccounts2023-04-012024-03-3112533612bus:PrivateLimitedCompanyLtd2023-04-012024-03-3112533612core:WithinOneYear2024-03-3112533612core:AfterOneYear2024-03-3112533612core:WithinOneYear2023-03-3112533612core:AfterOneYear2023-03-3112533612core:ShareCapital2024-03-3112533612core:SharePremium2024-03-3112533612core:RevaluationReserve2024-03-3112533612core:OtherReservesSubtotal2024-03-3112533612core:RetainedEarningsAccumulatedLosses2024-03-3112533612core:ShareCapital2023-03-3112533612core:SharePremium2023-03-3112533612core:RevaluationReserve2023-03-3112533612core:OtherReservesSubtotal2023-03-3112533612core:RetainedEarningsAccumulatedLosses2023-03-3112533612core:LandBuildings2024-03-3112533612core:PlantMachinery2024-03-3112533612core:Vehicles2024-03-3112533612core:FurnitureFittings2024-03-3112533612core:OfficeEquipment2024-03-3112533612core:NetGoodwill2024-03-3112533612core:IntangibleAssetsOtherThanGoodwill2024-03-3112533612core:ListedExchangeTraded2024-03-3112533612core:UnlistedNon-exchangeTraded2024-03-3112533612core:LandBuildings2023-03-3112533612core:PlantMachinery2023-03-3112533612core:Vehicles2023-03-3112533612core:FurnitureFittings2023-03-3112533612core:OfficeEquipment2023-03-3112533612core:NetGoodwill2023-03-3112533612core:IntangibleAssetsOtherThanGoodwill2023-03-3112533612core:ListedExchangeTraded2023-03-3112533612core:UnlistedNon-exchangeTraded2023-03-3112533612core:LandBuildings2023-04-012024-03-3112533612core:PlantMachinery2023-04-012024-03-3112533612core:Vehicles2023-04-012024-03-3112533612core:FurnitureFittings2023-04-012024-03-3112533612core:OfficeEquipment2023-04-012024-03-3112533612core:NetGoodwill2023-04-012024-03-3112533612core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112533612core:ListedExchangeTraded2023-04-012024-03-3112533612core:UnlistedNon-exchangeTraded2023-04-012024-03-3112533612core:MoreThanFiveYears2023-04-012024-03-3112533612core:Non-currentFinancialInstruments2024-03-3112533612core:Non-currentFinancialInstruments2023-03-3112533612dpl:CostSales2023-04-012024-03-3112533612dpl:DistributionCosts2023-04-012024-03-3112533612core:LandBuildings2023-04-012024-03-3112533612core:PlantMachinery2023-04-012024-03-3112533612core:Vehicles2023-04-012024-03-3112533612core:FurnitureFittings2023-04-012024-03-3112533612core:OfficeEquipment2023-04-012024-03-3112533612dpl:AdministrativeExpenses2023-04-012024-03-3112533612core:NetGoodwill2023-04-012024-03-3112533612core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112533612dpl:GroupUndertakings2023-04-012024-03-3112533612dpl:ParticipatingInterests2023-04-012024-03-3112533612dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3112533612core:ListedExchangeTraded2023-04-012024-03-3112533612dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3112533612core:UnlistedNon-exchangeTraded2023-04-012024-03-3112533612dpl:CostSales2022-04-012023-03-3112533612dpl:DistributionCosts2022-04-012023-03-3112533612core:LandBuildings2022-04-012023-03-3112533612core:PlantMachinery2022-04-012023-03-3112533612core:Vehicles2022-04-012023-03-3112533612core:FurnitureFittings2022-04-012023-03-3112533612core:OfficeEquipment2022-04-012023-03-3112533612dpl:AdministrativeExpenses2022-04-012023-03-3112533612core:NetGoodwill2022-04-012023-03-3112533612core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112533612dpl:GroupUndertakings2022-04-012023-03-3112533612dpl:ParticipatingInterests2022-04-012023-03-3112533612dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112533612core:ListedExchangeTraded2022-04-012023-03-3112533612dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112533612core:UnlistedNon-exchangeTraded2022-04-012023-03-3112533612core:NetGoodwill2024-03-3112533612core:IntangibleAssetsOtherThanGoodwill2024-03-3112533612core:LandBuildings2024-03-3112533612core:PlantMachinery2024-03-3112533612core:Vehicles2024-03-3112533612core:FurnitureFittings2024-03-3112533612core:OfficeEquipment2024-03-3112533612core:AfterOneYear2024-03-3112533612core:WithinOneYear2024-03-3112533612core:ListedExchangeTraded2024-03-3112533612core:UnlistedNon-exchangeTraded2024-03-3112533612core:ShareCapital2024-03-3112533612core:SharePremium2024-03-3112533612core:RevaluationReserve2024-03-3112533612core:OtherReservesSubtotal2024-03-3112533612core:RetainedEarningsAccumulatedLosses2024-03-3112533612core:NetGoodwill2023-03-3112533612core:IntangibleAssetsOtherThanGoodwill2023-03-3112533612core:LandBuildings2023-03-3112533612core:PlantMachinery2023-03-3112533612core:Vehicles2023-03-3112533612core:FurnitureFittings2023-03-3112533612core:OfficeEquipment2023-03-3112533612core:AfterOneYear2023-03-3112533612core:WithinOneYear2023-03-3112533612core:ListedExchangeTraded2023-03-3112533612core:UnlistedNon-exchangeTraded2023-03-3112533612core:ShareCapital2023-03-3112533612core:SharePremium2023-03-3112533612core:RevaluationReserve2023-03-3112533612core:OtherReservesSubtotal2023-03-3112533612core:RetainedEarningsAccumulatedLosses2023-03-3112533612core:NetGoodwill2022-04-0112533612core:IntangibleAssetsOtherThanGoodwill2022-04-0112533612core:LandBuildings2022-04-0112533612core:PlantMachinery2022-04-0112533612core:Vehicles2022-04-0112533612core:FurnitureFittings2022-04-0112533612core:OfficeEquipment2022-04-0112533612core:AfterOneYear2022-04-0112533612core:WithinOneYear2022-04-0112533612core:ListedExchangeTraded2022-04-0112533612core:UnlistedNon-exchangeTraded2022-04-0112533612core:ShareCapital2022-04-0112533612core:SharePremium2022-04-0112533612core:RevaluationReserve2022-04-0112533612core:OtherReservesSubtotal2022-04-0112533612core:RetainedEarningsAccumulatedLosses2022-04-0112533612core:AfterOneYear2023-04-012024-03-3112533612core:WithinOneYear2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3112533612core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3112533612core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3112533612core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3112533612core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3112533612core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3112533612core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3112533612core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3112533612core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3112533612core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3112533612core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3112533612core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3112533612core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3112533612core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3112533612core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3112533612core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3112533612core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3112533612core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3112533612core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3112533612bus:Director12023-04-012024-03-3112533612bus:Director22023-04-012024-03-3112533612bus:Director32023-04-012024-03-31

THE BRADY CREATIVE LTD

Registered Number
12533612
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

THE BRADY CREATIVE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Hannah Brady
Helen Brady
Paul Gordon

Registered Address

5 Harwood Close
Ratby
Leicester
LE6 0PT

Registered Number

12533612 (England and Wales)
THE BRADY CREATIVE LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets321,60028,800
Tangible assets420,9729,042
42,57237,842
Current assets
Debtors18,96021,939
Cash at bank and on hand63,95827,672
82,91849,611
Creditors amounts falling due within one year5(99,710)(87,258)
Net current assets (liabilities)(16,792)(37,647)
Total assets less current liabilities25,780195
Net assets25,780195
Capital and reserves
Called up share capital100100
Profit and loss account25,68095
Shareholders' funds25,780195
The financial statements were approved and authorised for issue by the Board of Directors on 12 June 2024, and are signed on its behalf by:
Hannah Brady
Director
Helen Brady
Director
Paul Gordon
Director

Registered Company No. 12533612
THE BRADY CREATIVE LTD
Notes to the Financial Statements
for the year ended 31 March 2024

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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year65
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2336,00036,000
At 31 March 2436,00036,000
Amortisation and impairment
At 01 April 237,2007,200
Charge for year7,2007,200
At 31 March 2414,40014,400
Net book value
At 31 March 2421,60021,600
At 31 March 2328,80028,800
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 2319,71119,711
Additions19,45319,453
Disposals(241)(241)
At 31 March 2438,92338,923
Depreciation and impairment
At 01 April 2310,66910,669
Charge for year7,3627,362
On disposals(80)(80)
At 31 March 2417,95117,951
Net book value
At 31 March 2420,97220,972
At 31 March 239,0429,042
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables13,9942,196
Taxation and social security36,71922,733
Other creditors27,05444,626
Accrued liabilities and deferred income21,94317,703
Total99,71087,258
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities