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REGISTERED NUMBER: 00453931 (England and Wales)
























FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

BRUNSWICK GARAGE LIMITED

BRUNSWICK GARAGE LIMITED (REGISTERED NUMBER: 00453931)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRUNSWICK GARAGE LIMITED

COMPANY INFORMATION
For The Year Ended 30 April 2024







DIRECTORS: Miss J A White
Mr G R H Langton





SECRETARY: Mrs A J Langton





REGISTERED OFFICE: Bridlington Motor Auctions
Pinfold Lane
Bridlington
East Yorkshire
YO16 6XS





REGISTERED NUMBER: 00453931 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

BRUNSWICK GARAGE LIMITED (REGISTERED NUMBER: 00453931)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,195,570 1,209,009

CURRENT ASSETS
Debtors 5 747,451 558,377
Cash at bank 226,442 150,102
973,893 708,479
CREDITORS
Amounts falling due within one year 6 362,720 133,485
NET CURRENT ASSETS 611,173 574,994
TOTAL ASSETS LESS CURRENT LIABILITIES 1,806,743 1,784,003

PROVISIONS FOR LIABILITIES 238,330 244,382
NET ASSETS 1,568,413 1,539,621

CAPITAL AND RESERVES
Called up share capital 7 2,000 2,000
Revaluation reserve 740,757 740,757
Retained earnings 825,656 796,864
SHAREHOLDERS' FUNDS 1,568,413 1,539,621

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

BRUNSWICK GARAGE LIMITED (REGISTERED NUMBER: 00453931)

BALANCE SHEET - continued
30 April 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2024 and were signed on its behalf by:




Mr G R H Langton - Director



Miss J A White - Director


BRUNSWICK GARAGE LIMITED (REGISTERED NUMBER: 00453931)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024


1. STATUTORY INFORMATION

Brunswick Garage Limited 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 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Fixtures, fittings and equipment - 10% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on cost

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

BRUNSWICK GARAGE LIMITED (REGISTERED NUMBER: 00453931)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 27 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 1,000,000 333,371 1,333,371
Additions - 34,500 34,500
At 30 April 2024 1,000,000 367,871 1,367,871
DEPRECIATION
At 1 May 2023 - 124,362 124,362
Charge for year - 47,939 47,939
At 30 April 2024 - 172,301 172,301
NET BOOK VALUE
At 30 April 2024 1,000,000 195,570 1,195,570
At 30 April 2023 1,000,000 209,009 1,209,009

The land and buildings were revalued in 2022 by the directors on an open market basis.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 741,357 549,018
Other debtors 6,094 9,359
747,451 558,377

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 285,754 52,339
Taxation and social security 70,786 49,908
Other creditors 6,180 31,238
362,720 133,485

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2,000 Ordinary 1 2,000 2,000

There have been no changes during the year.