Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-301false2022-10-01truefalseNo description of principal activity1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05190507 2022-10-01 2023-09-30 05190507 2021-10-01 2022-09-30 05190507 2023-09-30 05190507 2022-09-30 05190507 c:Director1 2022-10-01 2023-09-30 05190507 d:PlantMachinery 2022-10-01 2023-09-30 05190507 d:PlantMachinery 2023-09-30 05190507 d:PlantMachinery 2022-09-30 05190507 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 05190507 d:MotorVehicles 2022-10-01 2023-09-30 05190507 d:MotorVehicles 2023-09-30 05190507 d:MotorVehicles 2022-09-30 05190507 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 05190507 d:FurnitureFittings 2022-10-01 2023-09-30 05190507 d:FurnitureFittings 2023-09-30 05190507 d:FurnitureFittings 2022-09-30 05190507 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 05190507 d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 05190507 d:CurrentFinancialInstruments 2023-09-30 05190507 d:CurrentFinancialInstruments 2022-09-30 05190507 d:Non-currentFinancialInstruments 2023-09-30 05190507 d:Non-currentFinancialInstruments 2022-09-30 05190507 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 05190507 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 05190507 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 05190507 d:Non-currentFinancialInstruments d:AfterOneYear 2022-09-30 05190507 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 05190507 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-09-30 05190507 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 05190507 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-09-30 05190507 d:ShareCapital 2023-09-30 05190507 d:ShareCapital 2022-09-30 05190507 d:RetainedEarningsAccumulatedLosses 2023-09-30 05190507 d:RetainedEarningsAccumulatedLosses 2022-09-30 05190507 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 05190507 d:AcceleratedTaxDepreciationDeferredTax 2022-09-30 05190507 c:FRS102 2022-10-01 2023-09-30 05190507 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 05190507 c:FullAccounts 2022-10-01 2023-09-30 05190507 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 05190507 2 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 05190507









BRINKMAN BUILDING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
BRINKMAN BUILDING LIMITED
REGISTERED NUMBER: 05190507

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
36,789
49,718

  
36,789
49,718

Current assets
  

Stocks
  
1,963
2,433

Debtors: amounts falling due within one year
 5 
2,000
117,025

Cash at bank and in hand
 6 
106,829
-

  
110,792
119,458

Creditors: amounts falling due within one year
 7 
(164,534)
(127,692)

Net current liabilities
  
 
 
(53,742)
 
 
(8,234)

Total assets less current liabilities
  
(16,953)
41,484

Creditors: amounts falling due after more than one year
 8 
-
(74,990)

Provisions for liabilities
  

Deferred tax
 10 
(6,990)
(9,446)

  
 
 
(6,990)
 
 
(9,446)

Net liabilities
  
(23,943)
(42,952)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(23,944)
(42,953)

  
(23,943)
(42,952)


The director considers 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 director acknowledges his 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.

Page 1

 
BRINKMAN BUILDING LIMITED
REGISTERED NUMBER: 05190507
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The Company has opted not to file the statement of comprehensive income 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 on 3 July 2024.




Mr Bart Brinkman
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
BRINKMAN BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

The company is a private company limited by shares registered in England. The comany's registered number is 05190507 and the registered office is Damsells Mill Cottage, The Park, Painswick, Gloucestershire GL6 6UD.. 

2.

 
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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
BRINKMAN BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. (continued)

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.7

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Motor vehicles
-
20%
Fixtures and fittings
-
25%

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 4

 
BRINKMAN BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. (continued)

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

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.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 5

 
BRINKMAN BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 October 2022
80,256
27,760
4,386
112,402



At 30 September 2023

80,256
27,760
4,386
112,402



Depreciation


At 1 October 2022
38,866
19,432
4,386
62,684


Charge for the year on owned assets
10,347
2,582
-
12,929



At 30 September 2023

49,213
22,014
4,386
75,613



Net book value



At 30 September 2023
31,043
5,746
-
36,789



At 30 September 2022
41,390
8,328
-
49,718


5.


Debtors

2023
2022
£
£


Trade debtors
2,000
30,000

Other debtors
-
87,025

2,000
117,025



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
106,829
-

Less: bank overdrafts
-
(13,587)

106,829
(13,587)


Page 6

 
BRINKMAN BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
-
13,587

Bank loans
-
59,950

Trade creditors
15,316
23,896

Corporation tax
19,838
9,122

Other taxation and social security
8,526
17,921

Obligations under finance lease and hire purchase contracts
-
928

Other creditors
108,156
-

Accruals and deferred income
12,698
2,288

164,534
127,692



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
-
74,990

-
74,990


Page 7

 
BRINKMAN BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
-
59,950


-
59,950

Amounts falling due 1-2 years

Bank loans
-
52,271


-
52,271

Amounts falling due 2-5 years

Bank loans
-
22,719


-
22,719


-
134,940



10.


Deferred taxation




2023


£






At beginning of year
(9,446)


Utilised in year
2,456



At end of year
(6,990)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(6,990)
(9,446)

(6,990)
(9,446)

Page 8

 
BRINKMAN BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

11.


Related party transactions

At the start of the year the company was owed £80,000 by an associate company, Brinkman Developments Limited. During the year the amount was repaid and the company received a loan from that company of £108,000 which was outstanding at the year end, Mr Bart Brinkman is a director and 50% shareholder of Brinkman Developments Limited, There are no fixed repayment terms and interest is charged at 7% per annum on the loans, During the year Brinkman Developments Limited was charged £52,500 for work carried out at normal commercial rates.

 
Page 9