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Company Registration No. 13873115 (England and Wales)
Brentek Ltd Unaudited accounts for the year ended 31 January 2024
Brentek Ltd Unaudited accounts Contents
Page
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Brentek Ltd Company Information for the year ended 31 January 2024
Director
B Charlton
Company Number
13873115 (England and Wales)
Registered Office
95 Knowles Street Radcliffe Manchester M26 4DR England
Accountants
Daniel Sam Limited 61 Plodder Lane Farnworth Bolton BL4 0BX
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Brentek Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,552 
3,159 
Current assets
Debtors
277 
11 
Cash at bank and in hand
39,667 
12,764 
39,944 
12,775 
Creditors: amounts falling due within one year
(8,395)
(3,913)
Net current assets
31,549 
8,862 
Total assets less current liabilities
37,101 
12,021 
Provisions for liabilities
Deferred tax
(1,055)
- 
Net assets
36,046 
12,021 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
35,946 
11,921 
Shareholders' funds
36,046 
12,021 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 September 2024 and were signed on its behalf by
B Charlton Director Company Registration No. 13873115
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Brentek Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Brentek Ltd is a private company, limited by shares, registered in England and Wales, registration number 13873115. The registered office is 95 Knowles Street, Radcliffe, Manchester, M26 4DR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 February 2023
3,949 
Additions
3,745 
At 31 January 2024
7,694 
Depreciation
At 1 February 2023
790 
Charge for the year
1,352 
At 31 January 2024
2,142 
Net book value
At 31 January 2024
5,552 
At 31 January 2023
3,159 
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Brentek Ltd Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
11 
Other debtors
277 
- 
277 
11 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
7,745 
2,789 
Loans from directors
- 
1,124 
Accruals
650 
- 
8,395 
3,913 
7
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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