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Company Registration No. 11312444 (England and Wales)
Irn Bruvvas Ltd Unaudited accounts for the year ended 30 April 2024
Irn Bruvvas Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,872 
25,900 
Current assets
Debtors
36,887 
24,663 
Cash at bank and in hand
(28,930)
5,430 
7,957 
30,093 
Creditors: amounts falling due within one year
(388,296)
(206,912)
Net current liabilities
(380,339)
(176,819)
Net liabilities
(349,467)
(150,919)
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
(349,470)
(150,922)
Shareholders' funds
(349,467)
(150,919)
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 28 January 2025 and were signed on its behalf by
Dominic Sherington Director Company Registration No. 11312444
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Irn Bruvvas Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Irn Bruvvas Ltd is a private company, limited by shares, registered in England and Wales, registration number 11312444. The registered office is 262 Hackney Road, E2 7SJ, ENGLAND.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
30,998 
8,342 
39,340 
Additions
16,050 
- 
16,050 
At 30 April 2024
47,048 
8,342 
55,390 
Depreciation
At 1 May 2023
10,488 
2,952 
13,440 
Charge for the year
9,409 
1,669 
11,078 
At 30 April 2024
19,897 
4,621 
24,518 
Net book value
At 30 April 2024
27,151 
3,721 
30,872 
At 30 April 2023
20,510 
5,390 
25,900 
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Irn Bruvvas Ltd Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,187 
12,154 
Accrued income and prepayments
28,700 
12,009 
Other debtors
- 
500 
36,887 
24,663 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
84,563 
30,478 
VAT
10,165 
9,466 
Trade creditors
99,282 
29,866 
Taxes and social security
62,259 
80,906 
Other creditors
26,478 
2,178 
Loans from directors
105,549 
54,018 
388,296 
206,912 
7
Average number of employees
During the year the average number of employees was 15 (2023: 15).
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