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Company Registration No. 04676282 (England and Wales)
Brackenber Ltd Unaudited accounts for the year ended 29 February 2024
Brackenber Ltd Unaudited accounts Contents
Page
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Brackenber Ltd Company Information for the year ended 29 February 2024
Director
Mr Jonathan Chappell
Secretary
Mrs Irene Chappell
Company Number
04676282 (England and Wales)
Registered Office
BRACKENBER NEWBIGGIN ON LUNE KIRKBY STEPHEN CUMBRIA CA17 4ND
Accountants
SJS Accountancy Burnfoot House Hexham Business Park Hexham Northumberland NE46 3RU
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Brackenber Ltd for the year ended 29 February 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brackenber Ltd for the year ended 29 February 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
SJS Accountancy Member in Practice Burnfoot House Hexham Business Park Hexham Northumberland NE46 3RU 25 November 2024
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Brackenber Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,322 
22,962 
Current assets
Debtors
1,478 
11,257 
Cash at bank and in hand
575 
8,684 
2,053 
19,941 
Creditors: amounts falling due within one year
(1,104)
(8,831)
Net current assets
949 
11,110 
Total assets less current liabilities
20,271 
34,072 
Provisions for liabilities
Deferred tax
(6,348)
(6,348)
Net assets
13,923 
27,724 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
13,922 
27,723 
Shareholders' funds
13,923 
27,724 
For the year ending 29 February 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 November 2024 and were signed on its behalf by
Mr Jonathan Chappell Director Company Registration No. 04676282
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Brackenber Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
Brackenber Ltd is a private company, limited by shares, registered in England and Wales, registration number 04676282. The registered office is BRACKENBER, NEWBIGGIN ON LUNE, KIRKBY STEPHEN, CUMBRIA, CA17 4ND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Presentation currency
The accounts are presented in £ sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
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Brackenber Ltd Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2023
81,522 
16,485 
98,007 
Additions
2,800 
- 
2,800 
At 29 February 2024
84,322 
16,485 
100,807 
Depreciation
At 1 March 2023
58,560 
16,485 
75,045 
Charge for the year
6,440 
- 
6,440 
At 29 February 2024
65,000 
16,485 
81,485 
Net book value
At 29 February 2024
19,322 
- 
19,322 
At 28 February 2023
22,962 
- 
22,962 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
423 
- 
Trade debtors
1,055 
11,257 
1,478 
11,257 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
6,331 
Trade creditors
500 
500 
Taxes and social security
- 
520 
Loans from directors
333 
958 
Accruals
271 
522 
1,104 
8,831 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr Jonathan Chappell
2023
(958)
- 
- 
(958)
(958)
- 
- 
(958)
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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