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REGISTERED NUMBER: 10344349 (England and Wales)












Financial Statements

for the Year Ended 31st May 2024

for

BRIARY ENERGY LIMITED

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Contents of the Financial Statements
for the year ended 31st May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRIARY ENERGY LIMITED

Company Information
for the year ended 31st May 2024







DIRECTORS: G R Nicholls
C Nicholls
P Wojciak
G Thomas
Mrs J F Povey





REGISTERED OFFICE: Briary Energy Consultants
17a The Broadway
Hatfield
Hertfordshire
AL9 5HZ





REGISTERED NUMBER: 10344349 (England and Wales)





ACCOUNTANTS: Attenboroughs (Accountants) Limited
Chartered Certified Accountants
1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Balance Sheet
31st May 2024

31/5/24 31/5/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 86,593 46,007

CURRENT ASSETS
Debtors 5 986,965 702,361
Cash at bank and in hand 1,483,397 849,808
2,470,362 1,552,169
CREDITORS
Amounts falling due within one year 6 698,112 408,377
NET CURRENT ASSETS 1,772,250 1,143,792
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,858,843

1,189,799

PROVISIONS FOR LIABILITIES 21,418 8,556
NET ASSETS 1,837,425 1,181,243

CAPITAL AND RESERVES
Called up share capital 7 204 204
Retained earnings 1,837,221 1,181,039
SHAREHOLDERS' FUNDS 1,837,425 1,181,243

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Balance Sheet - continued
31st May 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 24th February 2025 and were signed on its behalf by:





C Nicholls - Director


BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Notes to the Financial Statements
for the year ended 31st May 2024


1. STATUTORY INFORMATION

Briary Energy 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.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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.

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.

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Notes to the Financial Statements - continued
for the year ended 31st May 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st June 2023 11,956 10,665 41,725 55,005 119,351
Additions 315 696 - 68,094 69,105
At 31st May 2024 12,271 11,361 41,725 123,099 188,456
DEPRECIATION
At 1st June 2023 7,771 5,794 22,029 37,750 73,344
Charge for year 1,125 1,392 4,664 21,338 28,519
At 31st May 2024 8,896 7,186 26,693 59,088 101,863
NET BOOK VALUE
At 31st May 2024 3,375 4,175 15,032 64,011 86,593
At 31st May 2023 4,185 4,871 19,696 17,255 46,007

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Trade debtors 986,965 675,861
Amounts recoverable on contract - 26,500
986,965 702,361

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Trade creditors 9,337 22,659
Tax 268,788 123,220
Social security and other taxes 16,113 12,836
VAT 308,220 152,360
Other creditors 5,913 3,878
Directors' current accounts 87,821 91,599
Accrued expenses 1,920 1,825
698,112 408,377

BRIARY ENERGY LIMITED (REGISTERED NUMBER: 10344349)

Notes to the Financial Statements - continued
for the year ended 31st May 2024


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/5/24 31/5/23
value: £    £   
196 Ordinary £1 196 196
2 Ordinary C £1 2 2
2 Ordinary B £1 2 2
2 Ordinary D £1 2 2
2 Ordinary E £1 2 2
204 204

8. ULTIMATE CONTROLLING PARTY

The controlling party is C Nicholls.