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REGISTERED NUMBER: 10327123 (England and Wales)















Financial Statements for the Year Ended 31 August 2024

for

Bronagh Waugh Ltd

Bronagh Waugh Ltd (Registered number: 10327123)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bronagh Waugh Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Miss B Waugh



SECRETARY:



REGISTERED OFFICE: 5-7 New Road
Radcliffe
Manchester
M26 1LS



REGISTERED NUMBER: 10327123 (England and Wales)



ACCOUNTANTS: Rowlinson Rainbow & Company
5/7 New Road
Radcliffe
Greater Manchester
M26 1LS



BANKERS: Santander
Customer Service Centre
Bootle
Merseyside
L30 4GB

Bronagh Waugh Ltd (Registered number: 10327123)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 32,625 34,567

CURRENT ASSETS
Debtors 5 5,231 -
Cash at bank 30,496 20,181
35,727 20,181
CREDITORS
Amounts falling due within one year 6 18,018 14,120
NET CURRENT ASSETS 17,709 6,061
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,334

40,628

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 50,333 40,627
SHAREHOLDERS' FUNDS 50,334 40,628

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2025 and were signed by:





Miss B Waugh - Director


Bronagh Waugh Ltd (Registered number: 10327123)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Bronagh Waugh Ltd 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

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.

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 2 (2023 - 2 ) .

Bronagh Waugh Ltd (Registered number: 10327123)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 33,364 5,436 38,800
DEPRECIATION
At 1 September 2023 2,293 1,940 4,233
Charge for year 1,243 699 1,942
At 31 August 2024 3,536 2,639 6,175
NET BOOK VALUE
At 31 August 2024 29,828 2,797 32,625
At 31 August 2023 31,071 3,496 34,567

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 5,231 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Taxation and social security 16,590 12,871
Other creditors 1,428 1,249
18,018 14,120