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Registered number: 12207186
SH BRUNEL LIMITED
Unaudited Financial Statements
For The Year Ended 24 March 2024
Virgate Accounts Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12207186
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,650 4,650
Tangible Assets 5 183,862 126,033
188,512 130,683
CURRENT ASSETS
Stocks 6 18,653 23,392
Debtors 7 1,238,652 438,636
Cash at bank and in hand 27,704 100,682
1,285,009 562,710
Creditors: Amounts Falling Due Within One Year 8 (1,047,560 ) (351,890 )
NET CURRENT ASSETS (LIABILITIES) 237,449 210,820
TOTAL ASSETS LESS CURRENT LIABILITIES 425,961 341,503
Creditors: Amounts Falling Due After More Than One Year 9 (244,140 ) (37,308 )
NET ASSETS 181,821 304,195
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 181,811 304,185
SHAREHOLDERS' FUNDS 181,821 304,195
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For the year ending 24 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Sumit Chadha
Director
21/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SH BRUNEL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12207186 . The registered office is 1st Floor Olympus House, Quedgeley, Gloucester, GL2 4NF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10 years straight line
Plant & Machinery 3 years straight line
Fixtures & Fittings 3 years straight line
Computer Equipment 3 years straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2023: 26)
26 26
4. Intangible Assets
Goodwill
£
Cost
As at 27 March 2023 4,650
As at 24 March 2024 4,650
Net Book Value
As at 24 March 2024 4,650
As at 27 March 2023 4,650
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 27 March 2023 118,089 11,483 41,800 2,384 173,756
Additions 37,567 60,870 - 316 98,753
As at 24 March 2024 155,656 72,353 41,800 2,700 272,509
Depreciation
As at 27 March 2023 30,233 6,998 9,116 1,376 47,723
Provided during the period 13,998 13,876 12,228 822 40,924
As at 24 March 2024 44,231 20,874 21,344 2,198 88,647
Net Book Value
As at 24 March 2024 111,425 51,479 20,456 502 183,862
As at 27 March 2023 87,856 4,485 32,684 1,008 126,033
6. Stocks
2024 2023
£ £
Stock 18,653 23,392
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 57,588 18,038
Prepayments and accrued income 3,177 6,968
Other debtors 10,395 34,463
Amounts owed by group undertakings 1,167,492 379,167
1,238,652 438,636
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 204,907 83,773
Bank loans and overdrafts 55,668 5,528
Other taxes and social security 40,216 47,626
VAT 207,553 86,478
Other creditors 94,952 35,096
Accruals and deferred income 52,853 38,122
Director's loan account 10,264 10,232
Amounts owed to group undertakings 381,147 45,035
1,047,560 351,890
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 244,140 37,308
244,140 37,308
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
11. Related Party Transactions
Historic management fees chargeable by SH1 were invoiced in the 2024/25 reporting period.  These accounts include a provision of £288,000 for chargeable fees for the period 2021 to 2024.
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