Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30trueNo description of principal activity12023-07-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10841482 2023-07-01 2024-06-30 10841482 2022-07-01 2023-06-30 10841482 2024-06-30 10841482 2023-06-30 10841482 c:Director1 2023-07-01 2024-06-30 10841482 c:RegisteredOffice 2023-07-01 2024-06-30 10841482 d:PlantMachinery 2023-07-01 2024-06-30 10841482 d:PlantMachinery 2024-06-30 10841482 d:PlantMachinery 2023-06-30 10841482 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 10841482 d:MotorVehicles 2023-07-01 2024-06-30 10841482 d:MotorVehicles 2024-06-30 10841482 d:MotorVehicles 2023-06-30 10841482 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 10841482 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 10841482 d:CurrentFinancialInstruments 2024-06-30 10841482 d:CurrentFinancialInstruments 2023-06-30 10841482 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10841482 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10841482 d:ShareCapital 2024-06-30 10841482 d:ShareCapital 2023-06-30 10841482 d:RetainedEarningsAccumulatedLosses 2024-06-30 10841482 d:RetainedEarningsAccumulatedLosses 2023-06-30 10841482 c:FRS102 2023-07-01 2024-06-30 10841482 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10841482 c:FullAccounts 2023-07-01 2024-06-30 10841482 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 10841482







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


BRIGIT'S MOTORZ LIMITED






































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BRIGIT'S MOTORZ LIMITED
 


 
COMPANY INFORMATION


Director
C S N Bloch 




Registered number
10841482



Registered office
Richmond House
Walkern Road

Stevenage

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


BRIGIT'S MOTORZ LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 


BRIGIT'S MOTORZ LIMITED
REGISTERED NUMBER:10841482



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
152,574
87,208

  
152,574
87,208

Current assets
  

Debtors: amounts falling due within one year
 5 
113,663
89,359

Cash at bank and in hand
  
28,748
1,056,898

  
142,411
1,146,257

Creditors: amounts falling due within one year
 6 
(141,921)
(1,080,878)

Net current assets
  
 
 
490
 
 
65,379

Total assets less current liabilities
  
153,064
152,587

Provisions for liabilities
  

Deferred tax
  
(18,669)
(21,802)

  
 
 
(18,669)
 
 
(21,802)

Net assets
  
134,395
130,785


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
134,295
130,685

  
134,395
130,785


Page 1

 


BRIGIT'S MOTORZ LIMITED
REGISTERED NUMBER:10841482


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




___________________________
C S N Bloch
Director

Date: 14 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


BRIGIT'S MOTORZ LIMITED
 


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

1.


General information

Brigit's Motorz 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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


BRIGIT'S MOTORZ LIMITED
 


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

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Motor vehicles
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Page 4

 


BRIGIT'S MOTORZ LIMITED
 


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

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 July 2023
13,250
165,670
178,920


Additions
26,381
82,870
109,251



At 30 June 2024

39,631
248,540
288,171



Depreciation


At 1 July 2023
3,533
88,179
91,712


Charge for the year on owned assets
6,607
37,278
43,885



At 30 June 2024

10,140
125,457
135,597



Net book value



At 30 June 2024
29,491
123,083
152,574



At 30 June 2023
9,717
77,491
87,208


5.


Debtors

2024
2023
£
£


Amounts owed by connected undertakings
89,510
89,330

Other debtors
13,680
29

Prepayments and accrued income
10,473
-

113,663
89,359


Page 5

 


BRIGIT'S MOTORZ LIMITED
 


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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,373
-

Corporation tax
3,670
12,697

Other creditors
64,970
1,067,286

Accruals and deferred income
66,908
895

141,921
1,080,878



7.


Related party transactions

At the reporting date the company owed £64,970 (2023: £1,067,286) to the director. The balance can be found within creditors due within one year and no interest is being charged on this.
At the reporting date the company was owed £89,510 (2023: £89,330) from companies under common control. The balance can be found within debtors.

 
Page 6