Ellen Brimble & Associates Limited 05405427 false 2024-01-01 2024-12-31 2024-12-31 The principal activity of the company is that of the provision of management services and the rental of property. Digita Accounts Production Advanced 6.30.9574.0 true 05405427 2024-01-01 2024-12-31 05405427 2024-12-31 05405427 bus:OrdinaryShareClass1 2024-12-31 05405427 core:CurrentFinancialInstruments 2024-12-31 05405427 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 05405427 core:FurnitureFittings 2024-12-31 05405427 core:OfficeEquipment 2024-12-31 05405427 bus:SmallEntities 2024-01-01 2024-12-31 05405427 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 05405427 bus:FilletedAccounts 2024-01-01 2024-12-31 05405427 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05405427 bus:RegisteredOffice 2024-01-01 2024-12-31 05405427 bus:Director1 2024-01-01 2024-12-31 05405427 bus:Director2 2024-01-01 2024-12-31 05405427 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 05405427 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05405427 bus:Agent1 2024-01-01 2024-12-31 05405427 core:FurnitureFittings 2024-01-01 2024-12-31 05405427 core:InvestmentPropertyIncludedWithinPPE 2024-01-01 2024-12-31 05405427 core:OfficeEquipment 2024-01-01 2024-12-31 05405427 countries:AllCountries 2024-01-01 2024-12-31 05405427 2023-12-31 05405427 core:FurnitureFittings 2023-12-31 05405427 core:OfficeEquipment 2023-12-31 05405427 2023-01-01 2023-12-31 05405427 2023-12-31 05405427 bus:OrdinaryShareClass1 2023-12-31 05405427 core:CurrentFinancialInstruments 2023-12-31 05405427 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 05405427 core:FurnitureFittings 2023-12-31 05405427 core:OfficeEquipment 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05405427

Ellen Brimble & Associates Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2024

 

Ellen Brimble & Associates Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Ellen Brimble & Associates Limited

Company Information

Directors

Mrs E Brimble

Mr S Brimble

Registered office

Unit 12
Old Mills Industrial Estate
Paulton
Bristol
BS39 7SU

Accountants

Fuller & Roper Limited
Chartered AccountantsUnit 12
Old Mills Industrial Estate
Paulton
Bristol
BS39 7SU

 

Ellen Brimble & Associates Limited

(Registration number: 05405427)
Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

120

603

Investment property

5

302,925

302,925

 

303,045

303,528

Current assets

 

Debtors

6

9,666

5,056

Cash at bank and in hand

 

27,084

86,321

 

36,750

91,377

Creditors: Amounts falling due within one year

7

(72,695)

(65,637)

Net current (liabilities)/assets

 

(35,945)

25,740

Net assets

 

267,100

329,268

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

267,000

329,168

Shareholders' funds

 

267,100

329,268

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.

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 15 May 2025 and signed on its behalf by:
 

.........................................
Mrs E Brimble
Director

.........................................
Mr S Brimble
Director

 
     
 

Ellen Brimble & Associates Limited

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

1

General information

Ellen Brimble & Associates Limited is a private company, limited by shares, domiciled in England and Wales. The company’s registration number is 05405427. The registered office is Unit 12 Old Mills Industrial Estate, Paulton, Bristol, BS39 7SU.

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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

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.

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.

 

Ellen Brimble & Associates Limited

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

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

Office equipment

33% straight line

Fixtures and fittings

25% reducing balance

Investment properties

Not depreciated

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

 

Ellen Brimble & Associates Limited

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4

Tangible assets

Fixtures and fittings
£

Office equipment
£

Total
£

Cost or valuation

At 1 January 2024

958

4,206

5,164

At 31 December 2024

958

4,206

5,164

Depreciation

At 1 January 2024

798

3,763

4,561

Charge for the year

40

443

483

At 31 December 2024

838

4,206

5,044

Carrying amount

At 31 December 2024

120

-

120

At 31 December 2023

160

443

603

 

Ellen Brimble & Associates Limited

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

5

Investment properties

2024
£

At 1 January

302,925

At 31 December

302,925

There has been no valuation of investment property by an independent valuer.

6

Debtors

Current

2024
£

2023
£

Trade debtors

9,666

5,056

 

9,666

5,056

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

71,029

64,035

Accruals and deferred income

1,512

1,440

Other creditors

154

162

72,695

65,637

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

         

9

Related party transactions

Included within creditors is a loan of £154 (2023 - £162) from the directors of the company. This amount is unsecured, interest free and repayable on demand.