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Logo On Report
Registered Number: 06127103


 

 

 

BRESSINGHAM MUSHROOMS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
C B Accounts Ltd
31 May 2024


C B Accounts Ltd
Harvest Cottage
Airfield Road
Fersfield
Suffolk
IP22 2FF
01 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 147,252    170,732 
147,252    170,732 
Current assets      
Stocks 50,850    50,850 
Debtors 264,705    285,116 
Investments 1   
Cash at bank and in hand (2,239)   (6,452)
313,317    329,514 
Creditors: amount falling due within one year (339,800)   (372,198)
Net current assets (26,483)   (42,684)
 
Total assets less current liabilities 120,769    128,048 
Provisions for liabilities (1,847)   (1,213)
Net assets 118,922    126,835 
 

Capital and reserves
     
Called up share capital 4 200    200 
Profit and loss account 118,722    126,635 
Shareholders' funds 118,922    126,835 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 01 October 2024 and were signed on its behalf by:


-------------------------------
Robert Aldous
Director
2
General Information
BRESSINGHAM MUSHROOMS LTD is a private company, limited by shares, registered in , registration number 06127103, registration address THE FARM STONE LANE, BRESSINGHAM DISS, IP22 2BW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Straight Line
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 24 (2023 : 24).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 June 2023 193,733    426,559    42,047    2,975    665,314 
Additions   4,386        4,386 
Disposals        
At 31 May 2024 193,733    430,945    42,047    2,975    669,700 
Depreciation
At 01 June 2023 64,401    400,617    26,770    2,794    494,582 
Charge for year 10,577    13,379    3,819    91    27,866 
On disposals        
At 31 May 2024 74,978    413,996    30,589    2,885    522,448 
Net book values
Closing balance as at 31 May 2024 118,755    16,949    11,458    90    147,252 
Opening balance as at 01 June 2023 129,332    25,942    15,277    181    170,732 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
200 Class A shares of £1.00 each 200    200 
200    200 

3