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Registration number: 00469435

A.e.& F.brittain Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2024

 

A.e.& F.brittain Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Statement of Changes in Equity

4

Notes to the Unaudited Financial Statements

5 to 8

 

A.e.& F.brittain Limited

Company Information

Directors

Mrs A M Dyke

Mr A G Dyke

Company secretary

Mrs A M Dyke

Registered office

Park Garage
Bentley Lane
Walsall
Staffs
WS2 8SS

Accountants

Wychbury Greaves Station House
Station Road
Rugeley
Staffordshire
WS15 3HA

 

A.e.& F.brittain Limited

(Registration number: 00469435)
Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

5,426

3,989

Current assets

 

Stocks

5

1,262

2,868

Debtors

10,907

14,133

Cash at bank and in hand

 

22,702

29,108

 

34,871

46,109

Creditors: Amounts falling due within one year

(22,114)

(21,269)

Net current assets

 

12,757

24,840

Total assets less current liabilities

 

18,183

28,829

Creditors: Amounts falling due after more than one year

(11,083)

(18,083)

Net assets

 

7,100

10,746

Capital and reserves

 

Called up share capital

6

6,700

6,700

Retained earnings

400

4,046

Shareholders' funds

 

7,100

10,746

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2022 in accordance with Section 444(2A) of the Companies Act 2006.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 April 2025 and signed on its behalf by:
 

 

A.e.& F.brittain Limited

(Registration number: 00469435)
Balance Sheet as at 31 December 2024

.........................................
Mrs A M Dyke
Company secretary and director

.........................................
Mr A G Dyke
Director

 

A.e.& F.brittain Limited

Statement of Changes in Equity for the Year Ended 31 December 2024

Share capital
£

Retained earnings
£

Total
£

At 1 January 2024

6,700

4,046

10,746

Profit for the year

-

26,354

26,354

Dividends

-

(30,000)

(30,000)

At 31 December 2024

6,700

400

7,100

Share capital
£

Retained earnings
£

Total
£

At 1 January 2023

6,700

2,470

9,170

Profit for the year

-

31,576

31,576

Dividends

-

(30,000)

(30,000)

At 31 December 2023

6,700

4,046

10,746

 

A.e.& F.brittain Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Park Garage
Bentley Lane
Walsall
Staffs
WS2 8SS

These financial statements were authorised for issue by the Board on 30 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

A.e.& F.brittain Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & Machinery

25% Reducing Balance

Property Improvements

2% Straight Line

Motor Vehicles

25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

A.e.& F.brittain Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

4

Tangible assets

Land and buildings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 January 2024

3,806

38,795

17,585

60,186

Additions

2,059

-

-

2,059

At 31 December 2024

5,865

38,795

17,585

62,245

Depreciation

At 1 January 2024

1,672

38,260

16,265

56,197

Charge for the year

117

175

330

622

At 31 December 2024

1,789

38,435

16,595

56,819

Carrying amount

At 31 December 2024

4,076

360

990

5,426

At 31 December 2023

2,134

535

1,320

3,989

Included within the net book value of land and buildings above is £4,076 (2023 - £2,134) in respect of freehold land and buildings.
 

5

Stocks

2024
£

2023
£

Work in progress

126

1,859

Finished goods and goods for resale

1,136

1,009

1,262

2,868

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

6,700

6,700

6,700

6,700

       
 

A.e.& F.brittain Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

11,083

18,083

8

Related party transactions

Transactions with directors

2024

At 1 January 2024
£

Advances to director
£

Repayments by director
£

At 31 December 2024
£

Mrs A M Dyke

1,854

14,221

(15,000)

1,075

Mr A G Dyke

1,854

14,221

(15,000)

1,075

2023

At 1 January 2023
£

Advances to director
£

Repayments by director
£

At 31 December 2023
£

Mrs A M Dyke

3,391

13,463

(15,000)

1,854

Mr A G Dyke

3,391

13,463

(15,000)

1,854