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REGISTERED NUMBER: 01670782 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

BRAHAM AND DIXON (1985) LIMITED

BRAHAM AND DIXON (1985) LIMITED (REGISTERED NUMBER: 01670782)






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




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


BRAHAM AND DIXON (1985) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: E Mudd
Mrs G Mudd
E T Mudd





SECRETARY: E Mudd





REGISTERED OFFICE: 88 Hodgson Street
Cleveland Street
Hull
East Yorkshire
HU8 7JB





REGISTERED NUMBER: 01670782 (England and Wales)





ACCOUNTANTS: Cheetham Allen
Chartered Accountants
17 Wright Street
Hull
East Yorkshire
HU2 8HU

BRAHAM AND DIXON (1985) LIMITED (REGISTERED NUMBER: 01670782)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 211,242 219,514

CURRENT ASSETS
Stocks 2,165 2,330
Debtors 5 261,032 248,004
Cash at bank and in hand 211,093 275,484
474,290 525,818
CREDITORS
Amounts falling due within one year 6 106,477 155,918
NET CURRENT ASSETS 367,813 369,900
TOTAL ASSETS LESS CURRENT
LIABILITIES

579,055

589,414

PROVISIONS FOR LIABILITIES 7 7,407 9,177
NET ASSETS 571,648 580,237

CAPITAL AND RESERVES
Called up share capital 8 20,000 20,000
Retained earnings 551,648 560,237
SHAREHOLDERS' FUNDS 571,648 580,237

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

BRAHAM AND DIXON (1985) LIMITED (REGISTERED NUMBER: 01670782)

BALANCE SHEET - continued
30TH APRIL 2024


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 14th January 2025 and were signed on its behalf by:





E Mudd - Director


BRAHAM AND DIXON (1985) LIMITED (REGISTERED NUMBER: 01670782)

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

1. STATUTORY INFORMATION

Braham and Dixon (1985) 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.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is calculated to write down the cost less estimated residual value of all fixed assets over their expected useful lives.

The rates generally applicable are:-

Freehold property2% per annum - on cost
Plant and machinery15% per annum - reducing balance method
Fixtures and fittingsat variable rates - reducing balance method
Motor vehicles25% per annum - reducing balance method

No depreciation has been provided on the freehold property as the directors are of the opinion that the residual value of the freehold property is at least equal to the original cost.

Stocks
Stocks are stated at the lower of cost and net realisable value.

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.

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.

BRAHAM AND DIXON (1985) LIMITED (REGISTERED NUMBER: 01670782)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1st May 2023 233,058 180,427 23,620 35,198 472,303
Additions - - 823 - 823
At 30th April 2024 233,058 180,427 24,443 35,198 473,126
DEPRECIATION
At 1st May 2023 60,801 164,178 11,754 16,056 252,789
Charge for year - 2,437 1,872 4,786 9,095
At 30th April 2024 60,801 166,615 13,626 20,842 261,884
NET BOOK VALUE
At 30th April 2024 172,257 13,812 10,817 14,356 211,242
At 30th April 2023 172,257 16,249 11,866 19,142 219,514

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 132,606 155,498
Amounts recoverable on contracts 68,784 33,566
Other debtors 9,642 8,940
211,032 198,004

Amounts falling due after more than one year:
Other debtors 50,000 50,000

Aggregate amounts 261,032 248,004

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 38,228 46,307
Taxation and social security 31,724 59,046
Other creditors 36,525 50,565
106,477 155,918

BRAHAM AND DIXON (1985) LIMITED (REGISTERED NUMBER: 01670782)

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

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 7,407 9,177

Deferred
tax
£   
Balance at 1st May 2023 9,177
Accelerated capital allowances (1,770 )
Balance at 30th April 2024 7,407

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
20,000 Ordinary £1 20,000 20,000

9. ULTIMATE CONTROLLING PARTY

For both the current and previous year the company was under the control of the directors.