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REGISTERED NUMBER: 04185316 (England and Wales)


















AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024

FOR

BRITEST LIMITED

BRITEST LIMITED (REGISTERED NUMBER: 04185316)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


BRITEST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: J S Dalton
S A Hughes
G Gibson
K J Malone
A M Hanrahan
D J W Winterborn
A P G Beevers
W R F Goundry
S M Fleet





SECRETARY: Aldwich Secretaries Ltd





REGISTERED OFFICE: 9400 Garsington Road
Oxford Business Park North
Oxford
Oxfordshire
OX4 2HN





REGISTERED NUMBER: 04185316 (England and Wales)





AUDITORS: Allens Accountants Limited
Registered Auditors and
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

BRITEST LIMITED (REGISTERED NUMBER: 04185316)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 923 66

CURRENT ASSETS
Debtors 5 123,290 36,075
Cash at bank 252,399 190,196
375,689 226,271
CREDITORS
Amounts falling due within one year 6 166,160 130,386
NET CURRENT ASSETS 209,529 95,885
TOTAL ASSETS LESS CURRENT
LIABILITIES

210,452

95,951

RESERVES
Income and expenditure account 210,452 95,951
210,452 95,951

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 26th November 2024 and were signed on its behalf by:





S M Fleet - Director


BRITEST LIMITED (REGISTERED NUMBER: 04185316)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024

1. STATUTORY INFORMATION

Britest Limited is a private company, limited by guarantee , 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.

Revenue
Membership Subscriptions income is accounted for on an accruals basis.

Training income is accounted for an accruals basis.

Grants and other contributions are accounted for on an accruals basis and recognised in the accounting statements when the conditions for their receipt have been complied with and there is reasonable assurance that the grant or contribution will be received.

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 - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 surplus or deficit 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.

BRITEST LIMITED (REGISTERED NUMBER: 04185316)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st July 2023 13,443
Additions 995
At 30th June 2024 14,438
DEPRECIATION
At 1st July 2023 13,377
Charge for year 138
At 30th June 2024 13,515
NET BOOK VALUE
At 30th June 2024 923
At 30th June 2023 66

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 91,755 25,929
Other debtors 31,535 10,146
123,290 36,075

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,482 1,483
Taxation and social security 41,232 27,210
Other creditors 123,446 101,693
166,160 130,386

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Wright (Senior Statutory Auditor)
for and on behalf of Allens Accountants Limited

8. ULTIMATE CONTROLLING PARTY

The company has no ultimate controlling party.

BRITEST LIMITED (REGISTERED NUMBER: 04185316)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

9. COMPANY LIMITED BY GUARANTEE

The company is limited by guarantee of members and does not have share capital. The liability of the members in accordance with the Memorandum of Association is limited to £1.