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REGISTERED NUMBER: 04425732 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Knight & Brenchley Limited

Knight & Brenchley Limited (Registered number: 04425732)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Knight & Brenchley Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr M J Brenchley
Mr M C Brenchley
Mr S G Brenchley





SECRETARY: Mr M J Brenchley





REGISTERED OFFICE: First Floor
1 St John's Court
Upper Fforest Way
Enterprise Park
Swansea
SA6 8QQ





REGISTERED NUMBER: 04425732 (England and Wales)





ACCOUNTANTS: Ashmole & Co
First Floor
1 St John's Court
Upper Fforest Way
Enterprise Park
Swansea
SA6 8QQ

Knight & Brenchley Limited (Registered number: 04425732)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 559,610 572,180
559,610 572,180

CURRENT ASSETS
Debtors 6 99,535 132,833
Cash at bank and in hand 1,383,025 1,271,518
1,482,560 1,404,351
CREDITORS
Amounts falling due within one year 7 111,205 104,716
NET CURRENT ASSETS 1,371,355 1,299,635
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,930,965

1,871,815

CREDITORS
Amounts falling due after more than one
year

8

(66,752

)

(66,931

)

PROVISIONS FOR LIABILITIES (73,563 ) (57,947 )
NET ASSETS 1,790,650 1,746,937

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,790,550 1,746,837
SHAREHOLDERS' FUNDS 1,790,650 1,746,937

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

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

Knight & Brenchley Limited (Registered number: 04425732)

Balance Sheet - continued
30 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 16 January 2025 and were signed on its behalf by:





Mr M J Brenchley - Director


Knight & Brenchley Limited (Registered number: 04425732)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Knight & Brenchley 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land & buildings - at varying rates on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer software - 25% on reducing balance

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss 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.

Deferred government grants
Deferred government grants relate to property improvements that were made during 2003 and are being amortised at the same rate that the property improvements are being depreciated.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Knight & Brenchley Limited (Registered number: 04425732)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 160,000
AMORTISATION
At 1 May 2023
and 30 April 2024 160,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Land & Plant and and
buildings machinery fittings
£    £    £   
COST
At 1 May 2023 289,262 1,314,289 7,133
Additions - 83,350 -
At 30 April 2024 289,262 1,397,639 7,133
DEPRECIATION
At 1 May 2023 22,068 1,060,313 5,939
Charge for year 1,837 82,835 299
At 30 April 2024 23,905 1,143,148 6,238
NET BOOK VALUE
At 30 April 2024 265,357 254,491 895
At 30 April 2023 267,194 253,976 1,194

Knight & Brenchley Limited (Registered number: 04425732)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles software Totals
£    £    £   
COST
At 1 May 2023 137,252 5,234 1,753,170
Additions - - 83,350
At 30 April 2024 137,252 5,234 1,836,520
DEPRECIATION
At 1 May 2023 88,229 4,441 1,180,990
Charge for year 10,816 133 95,920
At 30 April 2024 99,045 4,574 1,276,910
NET BOOK VALUE
At 30 April 2024 38,207 660 559,610
At 30 April 2023 49,023 793 572,180

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 94,055 129,014
Prepayments 5,480 3,819
99,535 132,833

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,757 6,911
Tax 59,513 51,131
Social security and other taxes 2,386 809
VAT 35,554 34,826
Other creditors 405 700
Directors' current accounts 5,255 6,149
Accrued expenses 4,335 4,190
111,205 104,716

Knight & Brenchley Limited (Registered number: 04425732)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Directors loan accounts 61,750 61,750
Deferred government grants 5,002 5,181
66,752 66,931