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REGISTERED NUMBER: 14728663 (England and Wales)















Unaudited Financial Statements

for the Period 14 March 2023 to 31 March 2024

for

BROOM & MOON LTD

BROOM & MOON LTD (REGISTERED NUMBER: 14728663)






Contents of the Financial Statements
for the period 14 March 2023 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BROOM & MOON LTD

Company Information
for the period 14 March 2023 to 31 March 2024







DIRECTORS: C Lynch
T North





REGISTERED OFFICE: Platform 9 Hove Town Hall
Church Road
Hove
BN3 2AF





REGISTERED NUMBER: 14728663 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

BROOM & MOON LTD (REGISTERED NUMBER: 14728663)

Balance Sheet
31 March 2024

Notes £   
FIXED ASSETS
Intangible assets 4 163

CURRENT ASSETS
Debtors 5 31,894
Cash at bank and in hand 31,515
63,409
CREDITORS
Amounts falling due within one year 6 (35,595 )
NET CURRENT ASSETS 27,814
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,977

CAPITAL AND RESERVES
Called up share capital 7 2
Retained earnings 27,975
SHAREHOLDERS' FUNDS 27,977

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2024 and were signed on its behalf by:



C Lynch - Director



T North - Director


BROOM & MOON LTD (REGISTERED NUMBER: 14728663)

Notes to the Financial Statements
for the period 14 March 2023 to 31 March 2024

1. STATUTORY INFORMATION

Broom & Moon Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts, and is recognised as follows:

Revenue from the sale of consultancy services is recognised at the point of completion. Revenue not billed is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Going concern policy
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

BROOM & MOON LTD (REGISTERED NUMBER: 14728663)

Notes to the Financial Statements - continued
for the period 14 March 2023 to 31 March 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Impairment policy
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
Additions 170
At 31 March 2024 170
AMORTISATION
Amortisation for period 7
At 31 March 2024 7
NET BOOK VALUE
At 31 March 2024 163

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 31,200
Other debtors 694
31,894

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed to group undertakings 10,000
Taxation and social security 23,744
Other creditors 1,851
35,595

BROOM & MOON LTD (REGISTERED NUMBER: 14728663)

Notes to the Financial Statements - continued
for the period 14 March 2023 to 31 March 2024

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal
value: £   
2 Share capital 1 £1 2

2 Ordinary shares of £1 each were allotted at par during the period.