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
B.r. & N.d. Challenor Limited
Company Information
for the year ended 30 June 2024
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
B.r. & N.d. Challenor Limited
Statement of financial position
as at 30 June 2024
Tangible assets
470,096
360,822
Cash at bank and in hand
204,737
156,765
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
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
B.r. & N.d. Challenor Limited
Notes to the Accounts
for the year ended 30 June 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
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
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
B.r. & N.d. Challenor Limited
Notes to the Accounts
for the year ended 30 June 2024
Amounts falling due within one year
Trade debtors
81,517
86,092
Other debtors
24,000
138,420
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
3,027
1,871
Taxes and social security
88,133
66,499
Loans from directors
621
1,249
7
Creditors: amounts falling due after more than one year
2024
2023
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).