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REGISTERED NUMBER: 07838289 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

BRIAN MARSHALL & SONS LIMITED

BRIAN MARSHALL & SONS LIMITED (REGISTERED NUMBER: 07838289)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRIAN MARSHALL & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: N D Marshall
E L Early
G L Wheatley





REGISTERED OFFICE: 250 South Coast Road
Peacehaven
East Sussex
BN10 7NP





REGISTERED NUMBER: 07838289 (England and Wales)





ACCOUNTANTS: Galloways Accounting Limited
15 West Street
Brighton
East Sussex
BN1 2RL

BRIAN MARSHALL & SONS LIMITED (REGISTERED NUMBER: 07838289)

BALANCE SHEET
31ST DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 3,770 4,939

CURRENT ASSETS
Debtors 5 73,803 37,294
Cash at bank and in hand 17,195 24,591
90,998 61,885
CREDITORS
Amounts falling due within one year 6 33,928 25,782
NET CURRENT ASSETS 57,070 36,103
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,840

41,042

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 60,740 40,942
SHAREHOLDERS' FUNDS 60,840 41,042

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 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 11th April 2025 and were signed on its behalf by:





N D Marshall - Director


BRIAN MARSHALL & SONS LIMITED (REGISTERED NUMBER: 07838289)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024


1. STATUTORY INFORMATION

Brian Marshall & Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover is recognised as commission from property management net of value added tax, where applicable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation
Taxation for the year comprises current 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 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.

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.

Going concern
The financial statements have been prepared on the going concern basis due to the continued support of the director.

3. EMPLOYEES

The average number of employees during the year was 5 (2023 - 4 ) .

BRIAN MARSHALL & SONS LIMITED (REGISTERED NUMBER: 07838289)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st January 2024 6,545 6,655 13,200
Additions - 666 666
Disposals - (1,054 ) (1,054 )
At 31st December 2024 6,545 6,267 12,812
DEPRECIATION
At 1st January 2024 4,476 3,785 8,261
Charge for year 518 675 1,193
Eliminated on disposal - (412 ) (412 )
At 31st December 2024 4,994 4,048 9,042
NET BOOK VALUE
At 31st December 2024 1,551 2,219 3,770
At 31st December 2023 2,069 2,870 4,939

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 60,600 30,600
Other debtors 12,653 6,305
Prepayments and accrued income 550 389
73,803 37,294

The amounts owed by group undertakings are provided interest free and are payable on demand.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 25,742 17,096
VAT 3,870 4,409
Other creditors 460 646
Directors' current accounts 36 1,231
Accruals and deferred income 3,820 2,400
33,928 25,782

7. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £6,305 by companies under common control (2023: £6,305).The amounts owed are provided interest free and payable on demand.