1 March 2023 false No description of principal activity Taxfiler 2024.6 10643352business:PrivateLimitedCompanyLtd2023-03-012024-02-29 106433522023-02-28 106433522023-03-012024-02-29 10643352business:AuditExempt-NoAccountantsReport2023-03-012024-02-29 10643352business:FilletedAccounts2023-03-012024-02-29 106433522024-02-29 10643352business:Director12023-03-012024-02-29 10643352business:RegisteredOffice2023-03-012024-02-29 106433522023-02-28 10643352core:WithinOneYear2024-02-29 10643352core:WithinOneYear2023-02-28 10643352core:AfterOneYear2024-02-29 10643352core:AfterOneYear2023-02-28 10643352core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 10643352core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 10643352core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 10643352core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 10643352core:PreviouslyStatedAmount2024-02-29 10643352core:PreviouslyStatedAmount2023-02-28 10643352business:SmallEntities2023-03-012024-02-29 10643352countries:EnglandWales2023-03-012024-02-29 10643352core:PlantMachinery2023-03-012024-02-29 10643352core:ComputerEquipment2023-03-012024-02-29 10643352core:IntangibleAssetsOtherThanGoodwill2023-02-28 10643352core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-29 10643352core:IntangibleAssetsOtherThanGoodwill2024-02-29 10643352core:MotorVehicles2023-02-28 10643352core:ComputerEquipment2023-02-28 10643352core:MotorVehicles2023-03-012024-02-29 10643352core:MotorVehicles2024-02-29 10643352core:ComputerEquipment2024-02-29 106433522022-03-012023-02-28 iso4217:GBP xbrli:pure
Company Registration No. 10643352 (England and Wales)
B&R Couriers Ltd Unaudited accounts for the year ended 29 February 2024
B&R Couriers Ltd Unaudited accounts Contents
Page
- 2 -
B&R Couriers Ltd Company Information for the year ended 29 February 2024
Director
Evelina Radoslavova
Company Number
10643352 (England and Wales)
Registered Office
Diamond House 179-181 Lower Richmond Road Richmond London TW9 4LN England
Accountants
Emeralds BS Ltd Diamond House 179-181 Lower Richmond Road Richmond London TW9 4LN
- 3 -
B&R Couriers Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
196,335 
- 
Tangible assets
319,653 
493,637 
515,988 
493,637 
Current assets
Debtors
625,346 
538,445 
Cash at bank and in hand
2,470,080 
1,600,947 
3,095,426 
2,139,392 
Creditors: amounts falling due within one year
(1,378,167)
(878,299)
Net current assets
1,717,259 
1,261,093 
Total assets less current liabilities
2,233,247 
1,754,730 
Creditors: amounts falling due after more than one year
(1,171,443)
(832,738)
Net assets
1,061,804 
921,992 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
1,060,804 
920,992 
Shareholders' funds
1,061,804 
921,992 
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 her 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 27 November 2024 and were signed on its behalf by
Evelina Radoslavova Director Company Registration No. 10643352
- 4 -
B&R Couriers Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
B&R Couriers Ltd is a private company, limited by shares, registered in England and Wales, registration number 10643352. The registered office is Diamond House, 179-181 Lower Richmond Road, Richmond, London, TW9 4LN, England.
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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.
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%
Computer equipment
33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 March 2023
- 
Additions
210,051 
At 29 February 2024
210,051 
Amortisation
At 1 March 2023
- 
Charge for the year
13,716 
At 29 February 2024
13,716 
Net book value
At 29 February 2024
196,335 
- 5 -
B&R Couriers Ltd Notes to the Accounts for the year ended 29 February 2024
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2023
606,844 
13,391 
620,235 
Additions
60,137 
2,732 
62,869 
Disposals
(150,703)
- 
(150,703)
At 29 February 2024
516,278 
16,123 
532,401 
Depreciation
At 1 March 2023
122,060 
4,538 
126,598 
Charge for the year
125,261 
2,810 
128,071 
On disposals
(41,921)
- 
(41,921)
At 29 February 2024
205,400 
7,348 
212,748 
Net book value
At 29 February 2024
310,878 
8,775 
319,653 
At 28 February 2023
484,784 
8,853 
493,637 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
600,633 
514,512 
Other debtors
24,713 
23,933 
625,346 
538,445 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,299 
1,913 
VAT
656,358 
524,821 
Trade creditors
540,901 
304,782 
Taxes and social security
177,609 
46,783 
1,378,167 
878,299 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
22,500 
32,500 
Other creditors
1,148,943 
800,238 
1,171,443 
832,738 
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
- 6 -