2023-09-012024-08-312024-08-31false09728526JOHN BREBNER INGREDIENTS LTD2024-11-04iso4217:GBPxbrli:pure097285262023-09-01097285262024-08-31097285262023-09-012024-08-31097285262022-09-01097285262023-08-31097285262022-09-012023-08-3109728526bus:SmallEntities2023-09-012024-08-3109728526bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3109728526bus:FullAccounts2023-09-012024-08-3109728526bus:PrivateLimitedCompanyLtd2023-09-012024-08-3109728526core:WithinOneYear2024-08-3109728526core:AfterOneYear2024-08-3109728526core:WithinOneYear2023-08-3109728526core:AfterOneYear2023-08-3109728526core:ShareCapital2024-08-3109728526core:SharePremium2024-08-3109728526core:RevaluationReserve2024-08-3109728526core:OtherReservesSubtotal2024-08-3109728526core:RetainedEarningsAccumulatedLosses2024-08-3109728526core:ShareCapital2023-08-3109728526core:SharePremium2023-08-3109728526core:RevaluationReserve2023-08-3109728526core:OtherReservesSubtotal2023-08-3109728526core:RetainedEarningsAccumulatedLosses2023-08-3109728526core:LandBuildings2024-08-3109728526core:PlantMachinery2024-08-3109728526core:Vehicles2024-08-3109728526core:FurnitureFittings2024-08-3109728526core:OfficeEquipment2024-08-3109728526core:NetGoodwill2024-08-3109728526core:IntangibleAssetsOtherThanGoodwill2024-08-3109728526core:ListedExchangeTraded2024-08-3109728526core:UnlistedNon-exchangeTraded2024-08-3109728526core:LandBuildings2023-08-3109728526core:PlantMachinery2023-08-3109728526core:Vehicles2023-08-3109728526core:FurnitureFittings2023-08-3109728526core:OfficeEquipment2023-08-3109728526core:NetGoodwill2023-08-3109728526core:IntangibleAssetsOtherThanGoodwill2023-08-3109728526core:ListedExchangeTraded2023-08-3109728526core:UnlistedNon-exchangeTraded2023-08-3109728526core:LandBuildings2023-09-012024-08-3109728526core:PlantMachinery2023-09-012024-08-3109728526core:Vehicles2023-09-012024-08-3109728526core:FurnitureFittings2023-09-012024-08-3109728526core:OfficeEquipment2023-09-012024-08-3109728526core:NetGoodwill2023-09-012024-08-3109728526core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3109728526core:ListedExchangeTraded2023-09-012024-08-3109728526core:UnlistedNon-exchangeTraded2023-09-012024-08-3109728526core:MoreThanFiveYears2023-09-012024-08-3109728526core:Non-currentFinancialInstruments2024-08-3109728526core:Non-currentFinancialInstruments2023-08-3109728526dpl:CostSales2023-09-012024-08-3109728526dpl:DistributionCosts2023-09-012024-08-3109728526core:LandBuildings2023-09-012024-08-3109728526core:PlantMachinery2023-09-012024-08-3109728526core:Vehicles2023-09-012024-08-3109728526core:FurnitureFittings2023-09-012024-08-3109728526core:OfficeEquipment2023-09-012024-08-3109728526dpl:AdministrativeExpenses2023-09-012024-08-3109728526core:NetGoodwill2023-09-012024-08-3109728526core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3109728526dpl:GroupUndertakings2023-09-012024-08-3109728526dpl:ParticipatingInterests2023-09-012024-08-3109728526dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3109728526core:ListedExchangeTraded2023-09-012024-08-3109728526dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3109728526core:UnlistedNon-exchangeTraded2023-09-012024-08-3109728526dpl:CostSales2022-09-012023-08-3109728526dpl:DistributionCosts2022-09-012023-08-3109728526core:LandBuildings2022-09-012023-08-3109728526core:PlantMachinery2022-09-012023-08-3109728526core:Vehicles2022-09-012023-08-3109728526core:FurnitureFittings2022-09-012023-08-3109728526core:OfficeEquipment2022-09-012023-08-3109728526dpl:AdministrativeExpenses2022-09-012023-08-3109728526core:NetGoodwill2022-09-012023-08-3109728526core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3109728526dpl:GroupUndertakings2022-09-012023-08-3109728526dpl:ParticipatingInterests2022-09-012023-08-3109728526dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3109728526core:ListedExchangeTraded2022-09-012023-08-3109728526dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3109728526core:UnlistedNon-exchangeTraded2022-09-012023-08-3109728526core:NetGoodwill2024-08-3109728526core:IntangibleAssetsOtherThanGoodwill2024-08-3109728526core:LandBuildings2024-08-3109728526core:PlantMachinery2024-08-3109728526core:Vehicles2024-08-3109728526core:FurnitureFittings2024-08-3109728526core:OfficeEquipment2024-08-3109728526core:AfterOneYear2024-08-3109728526core:WithinOneYear2024-08-3109728526core:ListedExchangeTraded2024-08-3109728526core:UnlistedNon-exchangeTraded2024-08-3109728526core:ShareCapital2024-08-3109728526core:SharePremium2024-08-3109728526core:RevaluationReserve2024-08-3109728526core:OtherReservesSubtotal2024-08-3109728526core:RetainedEarningsAccumulatedLosses2024-08-3109728526core:NetGoodwill2023-08-3109728526core:IntangibleAssetsOtherThanGoodwill2023-08-3109728526core:LandBuildings2023-08-3109728526core:PlantMachinery2023-08-3109728526core:Vehicles2023-08-3109728526core:FurnitureFittings2023-08-3109728526core:OfficeEquipment2023-08-3109728526core:AfterOneYear2023-08-3109728526core:WithinOneYear2023-08-3109728526core:ListedExchange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JOHN BREBNER INGREDIENTS LTD

Registered Number
09728526
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

JOHN BREBNER INGREDIENTS LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

BREBNER, John Allan

Registered Address

Tully The Ridgeway
Penally
Tenby
SA70 7NT

Registered Number

09728526 (England and Wales)
JOHN BREBNER INGREDIENTS LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3232290
232290
Current assets
Debtors461,06861,258
Cash at bank and on hand4,9484,644
66,01665,902
Creditors amounts falling due within one year5(143,466)(137,791)
Net current assets (liabilities)(77,450)(71,889)
Total assets less current liabilities(77,218)(71,599)
Net assets(77,218)(71,599)
Capital and reserves
Called up share capital200200
Profit and loss account(77,418)(71,799)
Shareholders' funds(77,218)(71,599)
The financial statements were approved and authorised for issue by the Director on 4 November 2024, and are signed on its behalf by:
BREBNER, John Allan
Director
Registered Company No. 09728526
JOHN BREBNER INGREDIENTS LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 September 231,7251,725
At 31 August 241,7251,725
Depreciation and impairment
At 01 September 231,4351,435
Charge for year5858
At 31 August 241,4931,493
Net book value
At 31 August 24232232
At 31 August 23290290
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables60,93060,930
Other debtors138328
Total61,06861,258
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables36,60836,608
Other creditors105,958100,283
Accrued liabilities and deferred income900900
Total143,466137,791
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.