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Registration number: 06008721

Brelades Limited

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 January 2024

 

Brelades Limited

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 3

 

Brelades Limited

(Registration number: 06008721)
Abridged Balance Sheet as at 31 January 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

204,677

256,272

Current assets

 

Stocks

35,395

45,694

Debtors

48,645

67,399

Cash at bank and in hand

 

249,752

245,763

 

333,792

358,856

Creditors: Amounts falling due within one year

(281,404)

(364,922)

Net current assets/(liabilities)

 

52,388

(6,066)

Total assets less current liabilities

 

257,065

250,206

Provisions for liabilities

(16,855)

(26,480)

Net assets

 

240,210

223,726

Capital and reserves

 

Called up share capital

200

100

Capital redemption reserve

1

1

Profit and loss account

240,009

223,625

Total equity

 

240,210

223,726

For the financial 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 of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 17 October 2024 and signed on its behalf by:
 

Mr M C James

Director

 

Brelades Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
20 Knoll Road
Dorking
Surrey
RH4 3EP

These financial statements were authorised for issue by the Board on 17 October 2024.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services
to customers during the year.

Tax

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

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

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Improvements to property

5% Straight line

Equipment, fixtures and fittings

25% Reducing balance

Motor vehicles

20% Straight line

 

Brelades Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2024

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured
at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

20% Straight line

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 32 (2023 - 34).

4

Tangible assets

Total
£

Cost or valuation

At 1 February 2023

510,965

Additions

13,800

At 31 January 2024

524,765

Depreciation

At 1 February 2023

254,693

Charge for the year

65,395

At 31 January 2024

320,088

Carrying amount

At 31 January 2024

204,677

At 31 January 2023

256,272