2023-09-012024-08-312024-08-31falseSC456651BRAW BEARD OILS 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BRAW BEARD OILS LTD

Registered Number
SC456651
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

BRAW BEARD OILS LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

JACKSON, John

Registered Address

2a Station Yard
Hospital Road
Haddington
EH41 3PP

Registered Number

SC456651 (Scotland)
BRAW BEARD OILS LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets330,5377,833
30,5377,833
Current assets
Stocks1,9002,250
Debtors41,1591,006
Cash at bank and on hand6,05010,459
9,10913,715
Creditors amounts falling due within one year5(20,812)(19,192)
Net current assets (liabilities)(11,703)(5,477)
Total assets less current liabilities18,8342,356
Creditors amounts falling due after one year6(15,743)(198)
Net assets3,0912,158
Capital and reserves
Called up share capital11
Profit and loss account3,0902,157
Shareholders' funds3,0912,158
The financial statements were approved and authorised for issue by the Director on 9 April 2025, and are signed on its behalf by:
JACKSON, John
Director
Registered Company No. SC456651
BRAW BEARD OILS LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue. The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
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.

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment-3.3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2335,529
Additions40,360
Disposals(21,140)
At 31 August 2454,749
Depreciation and impairment
At 01 September 2327,696
Charge for year10,967
On disposals(14,451)
At 31 August 2424,212
Net book value
At 31 August 2430,537
At 31 August 237,833
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables576549
Prepayments and accrued income583457
Total1,1591,006
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-2,377
Taxation and social security6,3393,362
Finance lease and HP contracts4,800-
Other creditors8,26312,043
Accrued liabilities and deferred income1,4101,410
Total20,81219,192
6.Creditors: amounts due after one year

2024

2023

££
Other creditors15,743198
Total15,743198
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts15,743198
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
JACKSON, John10,38611,81018,2663,930
10,38611,81018,2663,930