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Company No: 08324690 (England and Wales)

MARILYN BRICHARD LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

MARILYN BRICHARD LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

MARILYN BRICHARD LIMITED

COMPANY INFORMATION

For the financial year ended 31 December 2024
MARILYN BRICHARD LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2024
DIRECTORS Marilyn Brichard
Thomas Drayton Brichard
REGISTERED OFFICE Upper Quickstavers
Wine Tavern Lane
Sowerby Bridge
HX6 1PB
United Kingdom
COMPANY NUMBER 08324690 (England and Wales)
ACCOUNTANT Jones & Co (York) Ltd
Wellington House
Aviator Court
Clifton Moor
York
YO30 4UZ
United Kingdom
MARILYN BRICHARD LIMITED

BALANCE SHEET

As at 31 December 2024
MARILYN BRICHARD LIMITED

BALANCE SHEET (continued)

As at 31 December 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 15,067 19,471
15,067 19,471
Current assets
Stocks 26,183 17,716
Debtors 4 15,297 17,197
Cash at bank and in hand 5 4,402 7,615
45,882 42,528
Creditors: amounts falling due within one year 6 ( 46,802) ( 48,746)
Net current liabilities (920) (6,218)
Total assets less current liabilities 14,147 13,253
Creditors: amounts falling due after more than one year 7 ( 3,972) ( 8,363)
Provision for liabilities 8 ( 2,863) ( 3,700)
Net assets 7,312 1,190
Capital and reserves
Called-up share capital 9 100 100
Profit and loss account 7,212 1,090
Total shareholders' funds 7,312 1,190

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Marilyn Brichard Limited (registered number: 08324690) were approved and authorised for issue by the Board of Directors on 13 January 2025. They were signed on its behalf by:

Marilyn Brichard
Director
MARILYN BRICHARD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
MARILYN BRICHARD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Marilyn Brichard Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Upper Quickstavers, Wine Tavern Lane, Sowerby Bridge, HX6 1PB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery 20 % reducing balance
Vehicles 25 % reducing balance
Computer equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 4 4

3. Tangible assets

Plant and machinery Vehicles Computer equipment Total
£ £ £ £
Cost
At 01 January 2024 32,450 22,500 2,224 57,174
At 31 December 2024 32,450 22,500 2,224 57,174
Accumulated depreciation
At 01 January 2024 20,549 15,381 1,773 37,703
Charge for the financial year 2,380 1,780 244 4,404
At 31 December 2024 22,929 17,161 2,017 42,107
Net book value
At 31 December 2024 9,521 5,339 207 15,067
At 31 December 2023 11,901 7,119 451 19,471

4. Debtors

2024 2023
£ £
Trade debtors 13,630 14,927
Other debtors 1,667 2,270
15,297 17,197

5. Cash and cash equivalents

2024 2023
£ £
Cash at bank and in hand 4,402 7,615

6. Creditors: amounts falling due within one year

2024 2023
£ £
Bank loans 4,457 4,467
Taxation and social security 12,013 10,354
Other creditors 30,332 33,925
46,802 48,746

7. Creditors: amounts falling due after more than one year

2024 2023
£ £
Bank loans 3,972 8,363

There are no amounts included above in respect of which any security has been given by the small entity.

8. Deferred tax

2024 2023
£ £
At the beginning of financial year ( 3,700) ( 4,701)
Credited to the Statement of Income and Retained Earnings 837 1,001
At the end of financial year ( 2,863) ( 3,700)

9. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100