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REGISTERED NUMBER: 09105811 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Bryburn Limited

Bryburn Limited (Registered number: 09105811)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bryburn Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: D D Burnett
Mrs S J Burnett





REGISTERED OFFICE: c/o Ency Associates
Printware Court
Cumberland Business Centre
Portsmouth
Hampshire
PO5 1DS





REGISTERED NUMBER: 09105811 (England and Wales)





ACCOUNTANTS: Ency Associates
Chartered Certified Accountants
Printware Court
Cumberland Business Centre
Northumberland Road
Portsmouth
Hampshire
PO5 1DS

Bryburn Limited (Registered number: 09105811)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,789 52,790
Investments 5 - 100
3,789 52,890

CURRENT ASSETS
Stocks 1,500 1,500
Debtors 6 1,727,661 1,216,508
Cash at bank and in hand 100,360 33,037
1,829,521 1,251,045
CREDITORS
Amounts falling due within one year 7 1,133,546 458,490
NET CURRENT ASSETS 695,975 792,555
TOTAL ASSETS LESS CURRENT
LIABILITIES

699,764

845,445

CREDITORS
Amounts falling due after more than
one year

8

380,009

470,419
NET ASSETS 319,755 375,026

Bryburn Limited (Registered number: 09105811)

Balance Sheet - continued
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 319,655 374,926
SHAREHOLDERS' FUNDS 319,755 375,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 3 March 2025 and were signed on its behalf by:





D D Burnett - Director


Bryburn Limited (Registered number: 09105811)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Bryburn 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.

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

Amounts recoverable on contracts represent the recoverable time costs of incomplete matters at the year end, including any profit element, excluding any matters where the right to consideration is contingent and the contingency has not been fulfilled at the balance sheet date.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures & fittings - 33% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

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.


Bryburn Limited (Registered number: 09105811)

Notes to the Financial Statements - continued
for the Year Ended 30 June 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2023 - 12 ) .

Bryburn Limited (Registered number: 09105811)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant & Fixtures Motor Computer
machinery & fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 1,395 2,336 131,140 19,542 154,413
Disposals - - (89,400 ) - (89,400 )
At 30 June 2024 1,395 2,336 41,740 19,542 65,013
DEPRECIATION
At 1 July 2023 837 2,095 80,190 18,501 101,623
Charge for year 418 155 25,038 1,040 26,651
Eliminated on disposal - - (67,050 ) - (67,050 )
At 30 June 2024 1,255 2,250 38,178 19,541 61,224
NET BOOK VALUE
At 30 June 2024 140 86 3,562 1 3,789
At 30 June 2023 558 241 50,950 1,041 52,790

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 July 2023 118,650
Transfer to ownership (104,400 )
At 30 June 2024 14,250
DEPRECIATION
At 1 July 2023 67,700
Transfer to ownership (60,575 )
At 30 June 2024 7,125
NET BOOK VALUE
At 30 June 2024 7,125
At 30 June 2023 50,950

Bryburn Limited (Registered number: 09105811)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2023 100
Disposals (100 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 724,317 183,305
Amounts owed by group undertakings - 200
Amounts recoverable on contract 618,394 745,393
Other debtors 384,950 287,610
1,727,661 1,216,508

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 1,104 23,961
Trade creditors 587,625 200,143
Taxation and social security 11,416 9,942
Other creditors 533,401 224,444
1,133,546 458,490

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts - 23,704
Other creditors 380,009 446,715
380,009 470,419

Bryburn Limited (Registered number: 09105811)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Other creditors 370,754 81,780

Easy Invoice Finance Ltd created a charge dated 25 September 2020.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary £1 100 100

11. ULTIMATE CONTROLLING PARTY

The controlling party is D D Burnett.