Debora Brockwell Associates Limited Filleted Accounts Cover
Debora Brockwell Associates Limited
Company No. 04471128
Information for Filing with The Registrar
31 March 2025
Debora Brockwell Associates Limited Balance Sheet Registrar
at
31 March 2025
Company No.
04471128
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
1,1861,024
1,1861,024
Current assets
Debtors
5
9,9105,122
Cash at bank and in hand
114,872153,113
124,782158,235
Creditors: Amount falling due within one year
6
(13,131)
(13,942)
Net current assets
111,651144,293
Total assets less current liabilities
112,837145,317
Provisions for liabilities
Deferred taxation
-
(195)
Net assets
112,837145,122
Capital and reserves
Called up share capital
11
Profit and loss account
8
112,836145,121
Total equity
112,837145,122
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 12 June 2025 and signed on its behalf by:
D. Brockwell
Director
12 June 2025
Debora Brockwell Associates Limited Notes to the Accounts Registrar
for the year ended 31 March 2025
1
General information
Debora Brockwell Associates Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 04471128
Its registered office is:
c/o Fadden & Co.
25 The Brackens
Orpington
Kent
BR6 6JH
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes if and where applicable. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Reducing balance
Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 April 2024
11,79911,799
Additions
458458
At 31 March 2025
12,25712,257
Depreciation
At 1 April 2024
10,77510,775
Charge for the year
296296
At 31 March 2025
11,07111,071
Net book values
At 31 March 2025
1,1861,186
At 31 March 2024
1,024
1,024
5
Debtors
2025
2024
£
£
Trade debtors
5,2204,650
Deferred tax asset
2,639-
Other debtors
-421
Prepayments and accrued income
2,05151
9,9105,122
6
Creditors:
amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
297926
Taxes and social security
3,946
2,332
Other creditors
8,88810,684
13,13113,942
7
Share Capital
The share capital represents 100 £1 Ordinary shares allocated called up and fully paid.
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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