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REGISTERED NUMBER: 13346730 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

BRIAN JAMES LIFESTYLE LIMITED

BRIAN JAMES LIFESTYLE LIMITED (REGISTERED NUMBER: 13346730)

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


BRIAN JAMES LIFESTYLE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr JD Kotak
Mr BS Saund





REGISTERED OFFICE: 127-131 Granby Street
Leicester
Leicestershire
LE1 6FL





REGISTERED NUMBER: 13346730 (England and Wales)

BRIAN JAMES LIFESTYLE LIMITED (REGISTERED NUMBER: 13346730)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 26,424 29,726
Tangible assets 5 67,776 89,910
94,200 119,636

CURRENT ASSETS
Debtors 6 35,599 34,352
Cash at bank and in hand 9,524 5,896
45,123 40,248
CREDITORS
Amounts falling due within one year 7 238,834 266,429
NET CURRENT LIABILITIES (193,711 ) (226,181 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(99,511

)

(106,545

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (99,611 ) (106,645 )
(99,511 ) (106,545 )

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.

BRIAN JAMES LIFESTYLE LIMITED (REGISTERED NUMBER: 13346730)

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 30 January 2025 and were signed on its behalf by:




Mr JD Kotak - Director



Mr BS Saund - Director


BRIAN JAMES LIFESTYLE LIMITED (REGISTERED NUMBER: 13346730)

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


1. STATUTORY INFORMATION

Brian James Lifestyle 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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.

Franchise Costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on reducing balance

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.

BRIAN JAMES LIFESTYLE LIMITED (REGISTERED NUMBER: 13346730)

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


2. ACCOUNTING POLICIES - continued

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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Going concern
The company is supported by the director and shareholder of the company, who will continue to support the company for the foreseeable future. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023
and 30 April 2024 33,028
AMORTISATION
At 1 May 2023 3,302
Charge for year 3,302
At 30 April 2024 6,604
NET BOOK VALUE
At 30 April 2024 26,424
At 30 April 2023 29,726

BRIAN JAMES LIFESTYLE LIMITED (REGISTERED NUMBER: 13346730)

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


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 103,810 8,578 112,388
DEPRECIATION
At 1 May 2023 20,762 1,716 22,478
Charge for year 20,762 1,372 22,134
At 30 April 2024 41,524 3,088 44,612
NET BOOK VALUE
At 30 April 2024 62,286 5,490 67,776
At 30 April 2023 83,048 6,862 89,910

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,599 2,352
Other debtors 32,000 32,000
35,599 34,352

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 8,050 15,427
Taxation and social security 12,245 20,469
Other creditors 218,539 230,533
238,834 266,429