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Registered number: 12930702
BRUNCH & BREW (RICHMOND) LTD
Financial Statements
For the Period 19 July 2023 to 31 August 2024
Accounting and Allied Services Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12930702
31 August 2024
Notes £ £
FIXED ASSETS
Intangible Assets 4 65,023
Tangible Assets 5 84,741
149,764
CURRENT ASSETS
Stocks 6 7,800
Debtors 7 2,307
Cash at bank and in hand 1,054
11,161
Creditors: Amounts Falling Due Within One Year 8 (147,649 )
NET CURRENT ASSETS (LIABILITIES) (136,488 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,276
NET ASSETS 13,276
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 13,176
SHAREHOLDERS' FUNDS 13,276
Page 1
Page 2
For the period ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr K Sucindran
Director
17/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BRUNCH & BREW (RICHMOND) LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12930702 . The registered office is 65 BISHOPS RISE, HATFIELD, AL10 9BY.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 .... 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:
Plant & Machinery 18%
Motor Vehicles 18%
Fixtures & Fittings 18%
Computer Equipment 18%
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 8
8
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4. Intangible Assets
Goodwill
£
Cost
As at 19 July 2023 -
Additions 65,023
As at 31 August 2024 65,023
Net Book Value
As at 31 August 2024 65,023
As at 19 July 2023 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 19 July 2023 - - -
Additions 63,335 21,406 84,741
As at 31 August 2024 63,335 21,406 84,741
Net Book Value
As at 31 August 2024 63,335 21,406 84,741
As at 19 July 2023 - - -
6. Stocks
31 August 2024
£
Materials 7,800
7. Debtors
31 August 2024
£
Due within one year
Trade debtors 2,307
8. Creditors: Amounts Falling Due Within One Year
31 August 2024
£
Trade creditors (1 )
Bank loans and overdrafts 391
Other creditors 143,924
Taxation and social security 3,335
147,649
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9. Share Capital
31 August 2024
£
Allotted, Called up and fully paid 100
Page 5