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REGISTERED NUMBER: 04458693 (England and Wales)















Brendan Rallison Ltd

Unaudited Financial Statements

for the year ended

31 August 2024






Brendan Rallison Ltd (Registered number: 04458693)

Contents of the Financial Statements
for the year ended 31 August 2024










Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 5

Report of the Accountants 6

Brendan Rallison Ltd (Registered number: 04458693)

Balance Sheet
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,603 9,151
7,603 9,151

CURRENT ASSETS
Debtors 6 6,358 1,440
Cash at bank and in hand 18,437 24,686
24,795 26,126
CREDITORS
Amounts falling due within one year 7 (13,590 ) (12,139 )
NET CURRENT ASSETS 11,205 13,987
TOTAL ASSETS LESS CURRENT LIABILITIES 18,808 23,138

PROVISIONS FOR LIABILITIES (1,445 ) (1,739 )
NET ASSETS 17,363 21,399

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 17,361 21,397
SHAREHOLDERS' FUNDS 17,363 21,399

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 his 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.

Brendan Rallison Ltd (Registered number: 04458693)

Balance Sheet - continued
31 August 2024


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 1 May 2025 and were signed by:





B P Rallison - Director


Brendan Rallison Ltd (Registered number: 04458693)

Notes to the Financial Statements
for the year ended 31 August 2024


1. STATUTORY INFORMATION

Brendan Rallison Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04458693

Registered office: 15 Scottow Row
Scottow
Norwich
Norfolk
NR10 5DR

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 33% on cost
Computer equipment - 33% on reducing balance

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.

Brendan Rallison Ltd (Registered number: 04458693)

Notes to the Financial Statements - continued
for the year ended 31 August 2024


2. ACCOUNTING POLICIES - continued

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 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 14,000
AMORTISATION
At 1 September 2023
and 31 August 2024 14,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

Brendan Rallison Ltd (Registered number: 04458693)

Notes to the Financial Statements - continued
for the year ended 31 August 2024


5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 4,266 2,092 1,423 30,100 37,881
Additions - - 411 330 741
At 31 August 2024 4,266 2,092 1,834 30,430 38,622
DEPRECIATION
At 1 September 2023 1,787 1,907 1,231 23,805 28,730
Charge for year 85 35 55 2,114 2,289
At 31 August 2024 1,872 1,942 1,286 25,919 31,019
NET BOOK VALUE
At 31 August 2024 2,394 150 548 4,511 7,603
At 31 August 2023 2,479 185 192 6,295 9,151

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,776 1,440
Other debtors 582 -
6,358 1,440

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,662 2,850
Taxation and social security 10,106 7,809
Other creditors 1,822 1,480
13,590 12,139

Brendan Rallison Ltd

Report of the Accountants to the Director of
Brendan Rallison Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.






TC Group
Accountants
Yare House
62-64 Thorpe Road
Norwich
Norfolk
NR1 1RY


1 May 2025