Company registration number 03863829 (England and Wales)
BRETT WALKER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
BRETT WALKER LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BRETT WALKER LIMITED (REGISTERED NUMBER: 03863829)
BALANCE SHEET
AS AT 31 OCTOBER 2024
31 October 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
977
Current assets
Debtors
4
6,316
7,391
Cash at bank and in hand
2,333
4,558
8,649
11,949
Creditors: amounts falling due within one year
5
(11,530)
(17,451)
Net current liabilities
(2,881)
(5,502)
Net liabilities
(2,881)
(4,525)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(2,883)
(4,527)
Total equity
(2,881)
(4,525)
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 16 April 2025
B Walker
Director
BRETT WALKER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
- 2 -
1
Accounting policies
Company information
Brett Walker Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, Kent, ME19 6JU.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Going concern
The company is not a going concern as it ceased trading on 31 October 2024. It is the intention of the director that the company will be dissolved at the earliest opportunity.
However, in the opinion of the director, no adjustments would be required if the accounts were to be prepared on any other basis. These financial statements are, therefore, prepared on the going concern basis.
1.3
Turnover
Turnover represents amounts receivable for space planning and CAD consultancy services. Turnover is recognised once the service has been provided to the customer.
1.4
Tangible fixed assets
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings & equipment
25% reducing balance
Computer equipment
33% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
1.5
Retirement benefits
The company operated a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they operate.
BRETT WALKER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 3 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
Cost
At 1 November 2023
1,074
4,057
5,131
Disposals
(1,074)
(4,057)
(5,131)
At 31 October 2024
Depreciation and impairment
At 1 November 2023
766
3,388
4,154
Depreciation charged in the year
77
223
300
Eliminated in respect of disposals
(843)
(3,611)
(4,454)
At 31 October 2024
Carrying amount
At 31 October 2024
At 31 October 2023
308
669
977
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
6,316
4,771
Other debtors
2,620
6,316
7,391
BRETT WALKER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 4 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
4,596
588
Taxation and social security
406
450
Other creditors
6,528
16,413
11,530
17,451