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Registered number: 11596762
S.Brennan H&T Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
James Khan
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 11596762
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,000 5,000
Tangible Assets 5 60 311
4,060 5,311
CURRENT ASSETS
Debtors 6 1,021 324
Cash at bank and in hand 613 4,786
1,634 5,110
Creditors: Amounts Falling Due Within One Year 7 (13,602 ) (10,266 )
NET CURRENT ASSETS (LIABILITIES) (11,968 ) (5,156 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,908 ) 155
NET (LIABILITIES)/ASSETS (7,908 ) 155
CAPITAL AND RESERVES
Called up share capital 8 101 101
Profit and Loss Account (8,009 ) 54
SHAREHOLDERS' FUNDS (7,908) 155
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Samantha Norton
Director
09/10/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 October 2022 101 932 1,033
Profit for the year and total comprehensive income - 11,322 11,322
Dividends paid - (12,200) (12,200)
As at 30 September 2023 and 1 October 2023 101 54 155
Loss for the year and total comprehensive income - (8,063 ) (8,063)
As at 30 September 2024 101 (8,009 ) (7,908)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
S.Brennan H&T Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11596762 . The registered office is 7 Lister Close Church Village, Pontypridd, CF38 1GL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20% Straight Line
2.5. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 10,000
As at 30 September 2024 10,000
Amortisation
As at 1 October 2023 5,000
Provided during the period 1,000
As at 30 September 2024 6,000
Net Book Value
As at 30 September 2024 4,000
As at 1 October 2023 5,000
Page 4
Page 5
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 1,254
As at 30 September 2024 1,254
Depreciation
As at 1 October 2023 943
Provided during the period 251
As at 30 September 2024 1,194
Net Book Value
As at 30 September 2024 60
As at 1 October 2023 311
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,021 -
Other debtors - 324
1,021 324
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 13,602 7,317
Taxation and social security - 2,949
13,602 10,266
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 101 101
Page 5