Registered number
11400622
Brownview Partners Ltd
Filleted Accounts
30 June 2024
Brownview Partners Ltd
Company Information
Director
C T Barclay Dalton
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
49 Brionne Way
Longlevens
Glos
Registered number
11400622
Brownview Partners Ltd
Registered number: 11400622
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 8,795 2,658
Investments 4 - 269
8,795 2,927
Current assets
Debtors 5 158,762 226,834
Cash at bank and in hand 140,087 223,685
298,849 450,519
Creditors: amounts falling due within one year 6 (1,554) (12,199)
Net current assets 297,295 438,320
Total assets less current liabilities 306,090 441,247
Creditors: amounts falling due after more than one year 7 (7,053) (10,733)
Net assets 299,037 430,514
Capital and reserves
Called up share capital 10 10
Profit and loss account 299,027 430,504
Shareholder's funds 299,037 430,514
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C T Barclay Dalton
Director
Approved by the board on 31 March 2025
Brownview Partners Ltd
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures and fittings over 4 years
Computer equipment over 3 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Fixtures and fittings Computer equipment Total
£ £ £
Cost
At 1 July 2023 2,218 3,709 5,927
Additions 9,835 - 9,835
At 30 June 2024 12,053 3,709 15,762
Depreciation
At 1 July 2023 800 2,469 3,269
Charge for the year 3,158 540 3,698
At 30 June 2024 3,958 3,009 6,967
Net book value
At 30 June 2024 8,095 700 8,795
At 30 June 2023 1,418 1,240 2,658
4 Investments
Other
investments
£
Cost
At 1 July 2023 269
Disposals (269)
At 30 June 2024 -
5 Debtors 2024 2023
£ £
Directors loan 150,000 227,264
Other debtors 8,762 (430)
158,762 226,834
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 1,403
Taxation and social security costs - 10,796
Other creditors 1,554 -
1,554 12,199
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 7,053 10,733
8 Controlling party
The company is controlled by the director.
9 Other information
Brownview Partners Ltd is a private company limited by shares and incorporated in England. Its registered office is:
49 Brionne Way
Longlevens
Glos
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