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REGISTERED NUMBER: 09888370 (England and Wales)


Unaudited Financial Statements for the Year Ended 30 April 2024

for

Brush Party UK Limited

Brush Party UK Limited (Registered number: 09888370)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Brush Party UK Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: C Ashton Eaton
S Hickton





REGISTERED OFFICE: 32-33 Space Business Centre
Smeaton Close
Aylesbury
Buckinghamshire
HP19 8FJ





REGISTERED NUMBER: 09888370 (England and Wales)





ACCOUNTANTS: Fizz Accounting Limited
6a St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

Brush Party UK Limited (Registered number: 09888370)

Abridged Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,533 10,541

CURRENT ASSETS
Stocks 11,513 12,619
Debtors 23,224 31,463
Cash at bank 85,140 77,461
119,877 121,543
CREDITORS
Amounts falling due within one year 119,269 90,648
NET CURRENT ASSETS 608 30,895
TOTAL ASSETS LESS CURRENT LIABILITIES 14,141 41,436

CREDITORS
Amounts falling due after more than one year 5 (32,122 ) (37,775 )

PROVISIONS FOR LIABILITIES (2,461 ) (2,635 )
NET (LIABILITIES)/ASSETS (20,442 ) 1,026

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (20,542 ) 926
(20,442 ) 1,026

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.

Brush Party UK Limited (Registered number: 09888370)

Abridged 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 November 2024 and were signed on its behalf by:




C Ashton Eaton - Director



S Hickton - Director


Brush Party UK Limited (Registered number: 09888370)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Brush Party UK 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.

Going concern
At the balance sheet date, the company had net liabilities. However, the directors have assessed the company's cashflow requirements for the coming twelve months and are confident that the company will be able to continue to meet its liabilities as they fall due. They therefore consider it appropriate to prepare the accounts on a going concern basis.

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.
Plant and machinery etc - 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Brush Party UK Limited (Registered number: 09888370)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 39,209
Additions 9,715
At 30 April 2024 48,924
DEPRECIATION
At 1 May 2023 28,668
Charge for year 6,723
At 30 April 2024 35,391
NET BOOK VALUE
At 30 April 2024 13,533
At 30 April 2023 10,541

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
30.4.24 30.4.23
£    £   
Repayable by instalments
Bank loans more than 5 years 8,032 14,279