4 false false false false false false false false false false true false false false false false false No description of principal activity 2023-10-01 Sage Accounts Production Advanced 2023 - FRS102_2023 59,000 59,000 xbrli:pure xbrli:shares iso4217:GBP 04501297 2023-10-01 2024-09-30 04501297 2024-09-30 04501297 2023-09-30 04501297 2022-10-01 2023-09-30 04501297 2023-09-30 04501297 2022-09-30 04501297 core:NetGoodwill 2023-10-01 2024-09-30 04501297 core:LandBuildings core:LongLeaseholdAssets 2023-10-01 2024-09-30 04501297 core:PlantMachinery 2023-10-01 2024-09-30 04501297 bus:Director1 2023-10-01 2024-09-30 04501297 core:NetGoodwill 2024-09-30 04501297 core:LandBuildings 2023-09-30 04501297 core:PlantMachinery 2023-09-30 04501297 core:LandBuildings 2024-09-30 04501297 core:PlantMachinery 2024-09-30 04501297 core:WithinOneYear 2024-09-30 04501297 core:WithinOneYear 2023-09-30 04501297 core:ShareCapital 2024-09-30 04501297 core:ShareCapital 2023-09-30 04501297 core:RetainedEarningsAccumulatedLosses 2024-09-30 04501297 core:RetainedEarningsAccumulatedLosses 2023-09-30 04501297 core:PlantMachinery 2023-09-30 04501297 bus:SmallEntities 2023-10-01 2024-09-30 04501297 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 04501297 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04501297 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04501297 bus:FullAccounts 2023-10-01 2024-09-30 04501297 core:KeyManagementPersonnel 2023-10-01 2024-09-30
COMPANY REGISTRATION NUMBER: 04501297
Bretby Services Limited
Filleted Unaudited Financial Statements
For the year ended
30 September 2024
Bretby Services Limited
Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
6
4,284
4,987
Current assets
Stocks
56,389
82,167
Cash at bank and in hand
86,932
106,133
---------
---------
143,321
188,300
Creditors: amounts falling due within one year
7
110,321
129,754
---------
---------
Net current assets
33,000
58,546
--------
--------
Total assets less current liabilities
37,284
63,533
Provisions
Deferred taxation
1,147
1,147
--------
--------
Net assets
36,137
62,386
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
36,037
62,286
--------
--------
Shareholders funds
36,137
62,386
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- 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 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Bretby Services Limited
Statement of Financial Position (continued)
30 September 2024
These financial statements were approved by the board of directors and authorised for issue on 6 June 2025 , and are signed on behalf of the board by:
Mrs L A Bentley
Director
Company registration number: 04501297
Bretby Services Limited
Notes to the Financial Statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bretby Service Station, Ashby Road East, Bretby, Burton-on-Trent, Staffordshire, DE15 0PS.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less, tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis.
Goodwill
Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life.
Amortisation
Amortisation is calculated so as to write off the cost of an asset over the useful economic life of that asset as follows:
Goodwill
-
5% straight line
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset over the useful economic life of that asset as follows:
Leasehold property
-
10% straight line
Plant and machinery
-
15% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase and costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2023: 3 ).
5. Intangible assets
Goodwill
£
Cost
At 1 October 2023 and 30 September 2024
59,000
--------
Amortisation
At 1 October 2023 and 30 September 2024
59,000
--------
Carrying amount
At 30 September 2024
--------
At 30 September 2023
--------
6. Tangible assets
Leasehold property
Plant and machinery
Total
£
£
£
Cost
At 1 October 2023
4,587
41,143
45,730
Additions
11,716
11,716
Disposals
( 11,200)
( 11,200)
-------
--------
--------
At 30 September 2024
4,587
41,659
46,246
-------
--------
--------
Depreciation
At 1 October 2023
4,587
36,156
40,743
Charge for the year
1,219
1,219
-------
--------
--------
At 30 September 2024
4,587
37,375
41,962
-------
--------
--------
Carrying amount
At 30 September 2024
4,284
4,284
-------
--------
--------
At 30 September 2023
4,987
4,987
-------
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
5,491
Social security and other taxes
6,186
12,220
Other creditors
104,135
112,043
---------
---------
110,321
129,754
---------
---------
8. Related party transactions
The company is controlled by Mrs L A Bentley , who is principal shareholder and sole director. The remaining 20% of the issued share capital, in aggregate, is held by her adult children. Rent of £12,000 per annum is payable to Mrs L A Bentley in respect of the business premises.