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Registered Number: 04387362
England and Wales

 

 

 

BREWERS ROAD HAULAGE LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Kenneth Alan Glendinning
Deborah Glendinning
Registered Number 04387362
Registered Office Site Office Bulmans Yard
Penrith Industrial Estate
Penrith
Cumbria
CA11 9EU
Accountants Shaun Brown Accountants Ltd
14A Hartness Road
Gilwilly Industrial Estate
Penrith
Cumbria
CA11 9BD
Secretary Deborah Glendinning
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Shaun Brown Accountants Ltd
31 March 2024



....................................................
Shaun Brown Accountants Ltd
14A Hartness Road
Gilwilly Industrial Estate
Penrith
Cumbria
CA11 9BD
02 December 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   4,700 
Tangible fixed assets 4 19,774    97,828 
19,774    102,528 
Current assets      
Debtors 5 224,086    137,531 
Cash at bank and in hand 6,716    20,278 
230,802    157,809 
Creditors: amount falling due within one year 6 (239,770)   (151,922)
Net current assets (8,968)   5,887 
 
Total assets less current liabilities 10,806    108,415 
Creditors: amount falling due after more than one year 7 (10,619)   (23,168)
Net assets 187    85,247 
 

Capital and reserves
     
Called up share capital 8 2    2 
Profit and loss account 185    85,245 
Shareholders' funds 187    85,247 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 02 December 2024 and were signed on its behalf by:


-------------------------------
Kenneth Alan Glendinning
Director
3
General Information
Brewers Road Haulage Ltd is a private company, limited by shares, registered in England and Wales, registration number 04387362, registration address Site Office Bulmans Yard, Penrith Industrial Estate, Penrith, Cumbria, CA11 9EU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 47,000    47,000 
Additions  
Disposals  
At 31 March 2024 47,000    47,000 
Amortisation
At 01 April 2023 42,300    42,300 
Charge for year 4,700    4,700 
On disposals  
At 31 March 2024 47,000    47,000 
Net book values
At 31 March 2024  
At 31 March 2023 4,700    4,700 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 April 2023 4,510    258,334    262,844 
Additions    
Disposals   (175,554)   (175,554)
At 31 March 2024 4,510    82,780    87,290 
Depreciation
At 01 April 2023 3,824    161,192    165,016 
Charge for year 103    4,797    4,900 
On disposals   (102,400)   (102,400)
At 31 March 2024 3,927    63,589    67,516 
Net book values
Closing balance as at 31 March 2024 583    19,191    19,774 
Opening balance as at 01 April 2023 686    97,142    97,828 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 134,273    103,716 
Amounts Owed by Group Undertakings 89,113    33,115 
Prepayments & Accrued Income 700    700 
224,086    137,531 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 123,898    23,877 
Bank Loans & Overdrafts 11,881    11,160 
PAYE & Social Security 3,440    4,505 
Accrued Expenses 1,461    1,401 
Other Creditors 90,074    67,934 
Obligations under HP/Financial Leases   24,702 
VAT 9,016    18,343 
239,770    151,922 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 10,619    20,506 
Other Creditors   2,662 
10,619    23,168 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Class A shares of £1.00 each  
 

4