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Company Registration No. SC057919 (Scotland)
BRENDAN DE FELICE (ENTERPRISES) LIMITED Unaudited accounts for the year ended 30 April 2024
BRENDAN DE FELICE (ENTERPRISES) LIMITED Unaudited accounts Contents
Page
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BRENDAN DE FELICE (ENTERPRISES) LIMITED Company Information for the year ended 30 April 2024
Directors
BRENDAN DE FELICE PHYLIS DE FELICE
Secretary
PHYLIS DE FELICE
Company Number
SC057919 (Scotland)
Registered Office
2 VICTORIA PLACE RUTHERGLEN GLASGOW G73 1JU
Accountants
brand jamieson co 2 Victoria Place Rutherglen Glasgow G73 2JP
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BRENDAN DE FELICE (ENTERPRISES) LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
260,000 
360,000 
Current assets
Cash at bank and in hand
28,193 
2,781 
Creditors: amounts falling due within one year
(28,119)
(5,630)
Net current assets/(liabilities)
74 
(2,849)
Total assets less current liabilities
260,074 
357,151 
Creditors: amounts falling due after more than one year
(7,981)
(122,199)
Net assets
252,093 
234,952 
Capital and reserves
Called up share capital
500 
500 
Fair value reserve
186,986 
- 
Profit and loss account
64,607 
234,452 
Shareholders' funds
252,093 
234,952 
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 22 January 2025 and were signed on its behalf by
BRENDAN DE FELICE Director Company Registration No. SC057919
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BRENDAN DE FELICE (ENTERPRISES) LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
BRENDAN DE FELICE (ENTERPRISES) LIMITED is a private company, limited by shares, registered in Scotland, registration number SC057919. The registered office is 2 VICTORIA PLACE, RUTHERGLEN, GLASGOW, G73 1JU.
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.
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:
Land & buildings
not provided
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 May 2023
360,000 
Disposals
(100,000)
At 30 April 2024
260,000 
Depreciation
At 30 April 2024
- 
Net book value
At 30 April 2024
260,000 
At 30 April 2023
360,000 
2024 
2023 
£ 
£ 
Carrying amount of land and buildings on cost basis
73,013 
118,798 
Freehold property was valued on an open market basis on 15 June 2014 by Graham & Sibbald , Property Consultants.
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BRENDAN DE FELICE (ENTERPRISES) LIMITED Notes to the Accounts for the year ended 30 April 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
1,500 
1,440 
Taxes and social security
24,952 
1,155 
Loans from directors
887 
2,032 
Accruals
780 
1,003 
28,119 
5,630 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
7,981 
122,199 
Aggregate of amounts that fall due for payment after five years
- 
112,756 
7
Transactions with related parties
During the year , total dividends of £12,000 2023 (£10,000 ) were paid to the directors.
8
Controlling party
The ultimate controlling party is Brendan De Felice.
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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