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REGISTERED NUMBER: 14301651 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

BRANDLE'S AMUSEMENTS LIMITED

BRANDLE'S AMUSEMENTS LIMITED (REGISTERED NUMBER: 14301651)






Contents of the Financial Statements
for the year ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRANDLE'S AMUSEMENTS LIMITED

Company Information
for the year ended 31 August 2024







DIRECTOR: A J Randle





REGISTERED OFFICE: 1 Scholars Walk
Chalfont St Peter
Gerrards Cross
Buckinghamshire
SL9 0EJ





REGISTERED NUMBER: 14301651 (England and Wales)





ACCOUNTANTS: Neuhoff & Co
Chartered Accountants
Claydons Barns
11 Towcester Road
Whittlebury
Northamptonshire
NN12 8XU

BRANDLE'S AMUSEMENTS LIMITED (REGISTERED NUMBER: 14301651)

Balance Sheet
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 42,250 55,250
Tangible assets 5 975,000 797,148
1,017,250 852,398

CURRENT ASSETS
Stocks 8,797 11,984
Debtors 6 6,824 14,548
Cash at bank and in hand 69,547 56,634
85,168 83,166
CREDITORS
Amounts falling due within one year 7 (962,648 ) (970,968 )
NET CURRENT LIABILITIES (877,480 ) (887,802 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

139,770

(35,404

)

PROVISIONS FOR LIABILITIES (78,838 ) (32,500 )
NET ASSETS/(LIABILITIES) 60,932 (67,904 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 60,832 (68,004 )
60,932 (67,904 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BRANDLE'S AMUSEMENTS LIMITED (REGISTERED NUMBER: 14301651)

Balance Sheet - continued
31 August 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 director and authorised for issue on 21 March 2025 and were signed by:





A J Randle - Director


BRANDLE'S AMUSEMENTS LIMITED (REGISTERED NUMBER: 14301651)

Notes to the Financial Statements
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Brandle's Amusements 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related third parties and investments in non-puttable ordinary shares.

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.


BRANDLE'S AMUSEMENTS LIMITED (REGISTERED NUMBER: 14301651)

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

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 65,000
AMORTISATION
At 1 September 2023 9,750
Charge for year 13,000
At 31 August 2024 22,750
NET BOOK VALUE
At 31 August 2024 42,250
At 31 August 2023 55,250

BRANDLE'S AMUSEMENTS LIMITED (REGISTERED NUMBER: 14301651)

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

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 September 2023 674,648 160,000 834,648
Revaluations 225,352 - 225,352
At 31 August 2024 900,000 160,000 1,060,000
DEPRECIATION
At 1 September 2023 7,500 30,000 37,500
Charge for year 7,500 40,000 47,500
At 31 August 2024 15,000 70,000 85,000
NET BOOK VALUE
At 31 August 2024 885,000 90,000 975,000
At 31 August 2023 667,148 130,000 797,148

Cost or valuation at 31 August 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2024 225,352 - 225,352
Cost 674,648 160,000 834,648
900,000 160,000 1,060,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 6,824 14,548

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,251 1,249
Taxation and social security 21,588 9,230
Other creditors 939,809 960,489
962,648 970,968