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REGISTERED NUMBER: 06190913 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

BRAY BROTHERS LANDSCAPES LIMITED

BRAY BROTHERS LANDSCAPES LIMITED (REGISTERED NUMBER: 06190913)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRAY BROTHERS LANDSCAPES LIMITED

COMPANY INFORMATION
for the Year Ended 31st August 2024







DIRECTORS: Mr R Bray
Mr S Bray
Mrs J Bray





SECRETARY: Mr R Bray





REGISTERED OFFICE: 16 Hennals Avenue
Redditch
B97 5RX





REGISTERED NUMBER: 06190913 (England and Wales)





ACCOUNTANTS: SAS Accountant Ltd t/as OJW Associates
16 Hennals Avenue
Webheath
Redditch
Worcestershire
B97 5RX

BRAY BROTHERS LANDSCAPES LIMITED (REGISTERED NUMBER: 06190913)

BALANCE SHEET
31st August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 100,572 119,467
100,572 119,467

CURRENT ASSETS
Debtors 6 53,758 50,447
Cash at bank 32,976 8,489
86,734 58,936
CREDITORS
Amounts falling due within one year 7 70,675 33,155
NET CURRENT ASSETS 16,059 25,781
TOTAL ASSETS LESS CURRENT LIABILITIES 116,631 145,248

CREDITORS
Amounts falling due after more than one
year

8

(34,911

)

(65,282

)

PROVISIONS FOR LIABILITIES 10 (19,109 ) (18,347 )
NET ASSETS 62,611 61,619

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 62,511 61,519
SHAREHOLDERS' FUNDS 62,611 61,619

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

BRAY BROTHERS LANDSCAPES LIMITED (REGISTERED NUMBER: 06190913)

BALANCE SHEET - continued
31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th March 2025 and were signed on its behalf by:





Mr R Bray - Director


BRAY BROTHERS LANDSCAPES LIMITED (REGISTERED NUMBER: 06190913)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st August 2024


1. STATUTORY INFORMATION

Bray Brothers Landscapes 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


BRAY BROTHERS LANDSCAPES LIMITED (REGISTERED NUMBER: 06190913)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st 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.

Hire purchase and leasing commitments
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 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2023
and 31st August 2024 8,000
AMORTISATION
At 1st September 2023
and 31st August 2024 8,000
NET BOOK VALUE
At 31st August 2024 -
At 31st August 2023 -

BRAY BROTHERS LANDSCAPES LIMITED (REGISTERED NUMBER: 06190913)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st September 2023 148,068 13,366 101,024 3,080 265,538
Additions 2,418 - - - 2,418
At 31st August 2024 150,486 13,366 101,024 3,080 267,956
DEPRECIATION
At 1st September 2023 62,891 12,373 69,251 1,556 146,071
Charge for year 12,992 149 7,943 229 21,313
At 31st August 2024 75,883 12,522 77,194 1,785 167,384
NET BOOK VALUE
At 31st August 2024 74,603 844 23,830 1,295 100,572
At 31st August 2023 85,177 993 31,773 1,524 119,467

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 40,139 37,280
Other debtors 3,237 10,991
Directors' loan accounts 8,109 -
Prepayments 2,273 2,176
53,758 50,447

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 1,045 -
Trade creditors 3,088 12,318
Tax 25,778 8,693
Pension Payable 259 -
VAT 7,912 11,043
Other creditors 1,781 (1,567 )
Directors' loan accounts 25,512 887
Accrued expenses 5,300 1,781
70,675 33,155

BRAY BROTHERS LANDSCAPES LIMITED (REGISTERED NUMBER: 06190913)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 9) 18,462 44,165
Hire purchase contracts 16,449 21,117
34,911 65,282

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 1,045 -

Amounts falling due between two and five years:
Bank loans - 2-5 years 18,462 44,165

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 19,109 18,347

Deferred
tax
£   
Balance at 1st September 2023 18,347
Provided during year 762
Balance at 31st August 2024 19,109

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100