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BRANDON SURVEYS LIMITED

Registered Number
02056503
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

BRANDON SURVEYS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Martin Thomas Sawyer

Company Secretary

Helen Claire Murden

Registered Address

Suite 55/56, Burlington House 369 Wellingborough Road
Northampton
NN1 4EU

Registered Number

02056503 (England and Wales)
BRANDON SURVEYS LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-2,449
Tangible assets464,03172,696
64,03175,145
Current assets
Stocks515,47026,090
Debtors681,828122,639
Cash at bank and on hand42,6089,174
139,906157,903
Creditors amounts falling due within one year7(92,808)(107,707)
Net current assets (liabilities)47,09850,196
Total assets less current liabilities111,129125,341
Provisions for liabilities8(10,405)(11,939)
Net assets100,724113,402
Capital and reserves
Called up share capital900900
Profit and loss account99,824112,502
Shareholders' funds100,724113,402
The financial statements were approved and authorised for issue by the Director on 16 May 2025, and are signed on its behalf by:
Martin Thomas Sawyer
Director
Registered Company No. 02056503
BRANDON SURVEYS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings10-
Vehicles-5
Office Equipment-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
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year1011
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 November 2311,75011,750
At 31 October 2411,75011,750
Amortisation and impairment
At 01 November 239,3019,301
Charge for year2,4492,449
At 31 October 2411,75011,750
Net book value
At 31 October 24--
At 31 October 232,4492,449
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 239,995315,40213,067338,464
At 31 October 249,995315,40213,067338,464
Depreciation and impairment
At 01 November 239,995244,55011,223265,768
Charge for year-7,0851,5808,665
At 31 October 249,995251,63512,803274,433
Net book value
At 31 October 24-63,76726464,031
At 31 October 23-70,8521,84472,696
5.Stocks

2024

2023

££
Work in progress15,47026,090
Total15,47026,090
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables70,464115,908
Other debtors55414
Prepayments and accrued income10,8106,717
Total81,828122,639
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,41314,327
Bank borrowings and overdrafts-34
Taxation and social security56,28954,533
Finance lease and HP contracts-12,363
Other creditors32,02323,359
Accrued liabilities and deferred income3,0833,091
Total92,808107,707
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,40511,939
Total10,40511,939
9.Operating lease commitments
At 31/10/2024 (Company year end), the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £38,564 (2023 – £34,706)