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Company Registration No. 08623896 (England and Wales)
BRUNT & FUSSELL LTD Unaudited accounts for the year ended 31 August 2024
BRUNT & FUSSELL LTD Unaudited accounts Contents
Page
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BRUNT & FUSSELL LTD Company Information for the year ended 31 August 2024
Directors
J M Fussell L Fussell
Company Number
08623896 (England and Wales)
Registered Office
141 HIGH STREET STAPLE HILL BRISTOL BS16 5HQ
Accountants
FARQUHAR PARTNERSHIP LIMITED 151 WHITELADIES ROAD CLIFTON BRISTOL BS8 2RA
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BRUNT & FUSSELL LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,377 
27,023 
Current assets
Debtors
10,492 
15,483 
Cash at bank and in hand
81,186 
102,388 
91,678 
117,871 
Creditors: amounts falling due within one year
(72,938)
(92,875)
Net current assets
18,740 
24,996 
Total assets less current liabilities
35,117 
52,019 
Creditors: amounts falling due after more than one year
(19,695)
(23,842)
Provisions for liabilities
Deferred tax
(3,849)
(5,254)
Net assets
11,573 
22,923 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
11,563 
22,913 
Shareholders' funds
11,573 
22,923 
For the year ending 31 August 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 February 2025 and were signed on its behalf by
J M Fussell Director Company Registration No. 08623896
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BRUNT & FUSSELL LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
BRUNT & FUSSELL LTD is a private company, limited by shares, registered in England and Wales, registration number 08623896. The registered office is 141 HIGH STREET, STAPLE HILL, BRISTOL, BS16 5HQ.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill) are included at cost less accumulated amortisation.
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
25% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
25% Straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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BRUNT & FUSSELL LTD Notes to the Accounts for the year ended 31 August 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
24,511 
At 31 August 2024
24,511 
Amortisation
At 1 September 2023
24,511 
At 31 August 2024
24,511 
Net book value
At 31 August 2024
- 
Goodwill is being written off in equal annual installments over it's estimated economic life of 10 years.
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2023
- 
25,195 
34,168 
13,569 
72,932 
Additions
11,818 
4,960 
- 
- 
16,778 
Disposals
- 
(23,862)
(34,168)
- 
(58,030)
At 31 August 2024
11,818 
6,293 
- 
13,569 
31,680 
Depreciation
At 1 September 2023
- 
18,655 
15,749 
11,505 
45,909 
Charge for the year
985 
2,319 
3,453 
1,152 
7,909 
On disposals
- 
(19,313)
(19,202)
- 
(38,515)
At 31 August 2024
985 
1,661 
- 
12,657 
15,303 
Net book value
At 31 August 2024
10,833 
4,632 
- 
912 
16,377 
At 31 August 2023
- 
6,540 
18,419 
2,064 
27,023 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
- 
18,419 
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BRUNT & FUSSELL LTD Notes to the Accounts for the year ended 31 August 2024
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,376 
9,571 
Accrued income and prepayments
8,116 
5,912 
10,492 
15,483 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,146 
4,146 
Obligations under finance leases and hire purchase contracts
- 
23,153 
Trade creditors
6,782 
5,058 
Taxes and social security
45,126 
35,710 
Other creditors
9,249 
6,802 
Loans from directors
4,309 
10,423 
Accruals
3,326 
7,583 
72,938 
92,875 
Included in other creditors and cash at bank and in hand is a balance of £8,969 (2023: £6,627) which relates to monies held on behalf of clients.
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
19,695 
23,842 
9
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
3,859 
5,269 
Other deferred taxation
(10)
(15)
3,849 
5,254 
2024 
2023 
£ 
£ 
Provision at start of year
5,254 
5,766 
Credited to the profit and loss account
(1,405)
(512)
Provision at end of year
3,849 
5,254 
10
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
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BRUNT & FUSSELL LTD Notes to the Accounts for the year ended 31 August 2024
11
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 August 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
30,860 
7,936 
Later than one year and not later than five years
78,341 
14,744 
109,201 
22,680 
12
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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