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Company Registration No. 05553061 (England and Wales)
B.r. & N.d. Challenor Limited Unaudited accounts for the year ended 30 June 2024
B.r. & N.d. Challenor Limited Unaudited accounts Contents
Page
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B.r. & N.d. Challenor Limited Company Information for the year ended 30 June 2024
Director
N D Challenor
Company Number
05553061 (England and Wales)
Registered Office
Whiston Farm Ford Shrewsbury SY5 9NG
Accountants
S A Acc'y Ltd The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN
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B.r. & N.d. Challenor Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
470,096 
360,822 
Current assets
Debtors
105,517 
224,512 
Cash at bank and in hand
204,737 
156,765 
310,254 
381,277 
Creditors: amounts falling due within one year
(98,551)
(69,619)
Net current assets
211,703 
311,658 
Total assets less current liabilities
681,799 
672,480 
Creditors: amounts falling due after more than one year
- 
(21,395)
Provisions for liabilities
Deferred tax
(47,654)
(15,253)
Net assets
634,145 
635,832 
Capital and reserves
Called up share capital
1,500 
1,500 
Profit and loss account
632,645 
634,332 
Shareholders' funds
634,145 
635,832 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 March 2025 and were signed on its behalf by
N D Challenor Director Company Registration No. 05553061
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B.r. & N.d. Challenor Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
B.r. & N.d. Challenor Limited is a private company, limited by shares, registered in England and Wales, registration number 05553061. The registered office is Whiston Farm, Ford, Shrewsbury, SY5 9NG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% per annum reducing balance
Motor vehicles
20% per annum reducing balance
Fixtures & fittings
20% per annum reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
279,480 
204,403 
57,128 
2,114 
543,125 
Additions
- 
129,388 
57,500 
800 
187,688 
Disposals
- 
- 
(62,435)
- 
(62,435)
At 30 June 2024
279,480 
333,791 
52,193 
2,914 
668,378 
Depreciation
At 1 July 2023
- 
146,478 
34,678 
1,147 
182,303 
Charge for the year
- 
37,511 
9,850 
353 
47,714 
On disposals
- 
- 
(31,735)
- 
(31,735)
At 30 June 2024
- 
183,989 
12,793 
1,500 
198,282 
Net book value
At 30 June 2024
279,480 
149,802 
39,400 
1,414 
470,096 
At 30 June 2023
279,480 
57,925 
22,450 
967 
360,822 
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B.r. & N.d. Challenor Limited Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
81,517 
86,092 
Other debtors
24,000 
138,420 
105,517 
224,512 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
3,027 
1,871 
Taxes and social security
88,133 
66,499 
Other creditors
1,770 
- 
Loans from directors
621 
1,249 
Accruals
5,000 
- 
98,551 
69,619 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
21,395 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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