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REGISTERED NUMBER: 08829713 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

F S Brennan Decorating And Property
Maintenance Ltd

F S Brennan Decorating And Property
Maintenance Ltd (Registered number: 08829713)






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

Chartered Accountants' Report 7

F S Brennan Decorating And Property
Maintenance Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: F S Brennan
Mrs A J Brennan
J Bell





REGISTERED OFFICE: 64 Temple Grange
Werrington
Peterborough
Cambridgeshire
PE4 5DW





REGISTERED NUMBER: 08829713 (England and Wales)





ACCOUNTANTS: Moore Emmerson Accountants Ltd
Falcon House
High Street
Littlebury
Saffron Walden
CB11 4TD

F S Brennan Decorating And Property
Maintenance Ltd (Registered number: 08829713)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,964 23,215

CURRENT ASSETS
Debtors 5 11,520 8,508
Cash at bank 3,626 3,780
15,146 12,288
CREDITORS
Amounts falling due within one year 6 11,240 7,096
NET CURRENT ASSETS 3,906 5,192
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,870

28,407

CREDITORS
Amounts falling due after more than one
year

7

(17,348

)

(22,387

)

PROVISIONS FOR LIABILITIES (3,223 ) (4,411 )
NET ASSETS 299 1,609

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 199 1,509
SHAREHOLDERS' FUNDS 299 1,609

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 directors acknowledge their 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.

F S Brennan Decorating And Property
Maintenance Ltd (Registered number: 08829713)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 August 2024 and were signed on its behalf by:





F S Brennan - Director


F S Brennan Decorating And Property
Maintenance Ltd (Registered number: 08829713)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

F S Brennan Decorating And Property Maintenance Ltd 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. ACCOUNTING POLICIES

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

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax (having regard to the fulfilment of contractual obligations).

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 50% on cost and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

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

F S Brennan Decorating And Property
Maintenance Ltd (Registered number: 08829713)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 38,925
DEPRECIATION
At 1 January 2023 15,710
Charge for year 6,251
At 31 December 2023 21,961
NET BOOK VALUE
At 31 December 2023 16,964
At 31 December 2022 23,215

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 30,159
DEPRECIATION
At 1 January 2023 7,540
Charge for year 5,655
At 31 December 2023 13,195
NET BOOK VALUE
At 31 December 2023 16,964
At 31 December 2022 22,619

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 1,560 720
Other debtors 9,960 7,788
11,520 8,508

F S Brennan Decorating And Property
Maintenance Ltd (Registered number: 08829713)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 5,039 5,039
Trade creditors 1,477 656
Taxation and social security 3,684 -
Other creditors 1,040 1,401
11,240 7,096

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 17,348 22,387

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
F S Brennan and F S Brennan
Balance outstanding at start of year - -
Amounts advanced 13,160 -
Amounts repaid (3,200 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,960 -

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
F S Brennan Decorating And Property
Maintenance Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of F S Brennan Decorating And Property Maintenance Ltd for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of F S Brennan Decorating And Property Maintenance Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of F S Brennan Decorating And Property Maintenance Ltd and state those matters that we have agreed to state to the Board of Directors of F S Brennan Decorating And Property Maintenance Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that F S Brennan Decorating And Property Maintenance Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of F S Brennan Decorating And Property Maintenance Ltd. You consider that F S Brennan Decorating And Property Maintenance Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of F S Brennan Decorating And Property Maintenance Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Moore Emmerson Accountants Ltd
Falcon House
High Street
Littlebury
Saffron Walden
CB11 4TD


23 August 2024