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COMPANY REGISTRATION NUMBER: 06517315
Branzell Limited
Filleted Unaudited Financial Statements
For the year ended
30 April 2024
Branzell Limited
Financial Statements
Year ended 30 April 2024
Contents
Page
Report to the board of directors on the preparation of the unaudited statutory financial statements
1
Statement of financial position
2
Notes to the financial statements
4
Branzell Limited
Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Branzell Limited
Year ended 30 April 2024
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 April 2024, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
CLAY SHAW THOMAS LTD
2 Oldfield Road Bocam Park Bridgend CF35 5LJ
30 January 2025
Branzell Limited
Statement of Financial Position
30 April 2024
2024
2023
Note
£
£
£
Fixed assets
Investments
4
101
101
Current assets
Debtors
5
1,002,270
474,945
Cash at bank and in hand
27,443
------------
---------
1,002,270
502,388
Creditors: amounts falling due within one year
6
193,612
181,719
------------
---------
Net current assets
808,658
320,669
---------
---------
Total assets less current liabilities
808,759
320,770
Creditors: amounts falling due after more than one year
7
13,222
13,222
---------
---------
Net assets
795,537
307,548
---------
---------
Capital and reserves
Called up share capital
10
10
Capital redemption reserve
90
90
Profit and loss account
795,437
307,448
---------
---------
Shareholders funds
795,537
307,548
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Branzell Limited
Statement of Financial Position (continued)
30 April 2024
These financial statements were approved by the board of directors and authorised for issue on 28 January 2025 , and are signed on behalf of the board by:
Mr T Coates
Mr T Holt
Director
Director
Company registration number: 06517315
Branzell Limited
Notes to the Financial Statements
Year ended 30 April 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Oldfield Road, Bocam Park, Bridgend, Bridgend County Borough, United Kingdom, CFR35 5LJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Investments
Shares in group
£
Cost
At 1 May 2023 and 30 April 2024
101
----
Impairment
At 1 May 2023 and 30 April 2024
----
Carrying amount
At 30 April 2024
101
----
At 30 April 2023
101
----
The company owns 100% of the issued ordinary share capital of the companies listed below:
Exterior Lighting Services Limited
Street Lighting Services Limited
5. Debtors
2024
2023
£
£
Amounts owed by group undertakings
994,253
467,467
Other debtors
8,017
7,478
------------
---------
1,002,270
474,945
------------
---------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
103,476
103,475
Other creditors
90,136
78,244
---------
---------
193,612
181,719
---------
---------
7. Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
13,222
13,222
--------
--------
8. Related party transactions
Exterior Lighting Services Limited and Street Lighting Services Limited are 100% subsidiaries of Branzell Limited , and as such have taken advantage of the exemption stated in FRS 102 whereby disclosure need not be given of transactions entered into between two or more members of the same group, provided that any subsidiary which is party to the transaction is wholly owned by such member.