2024-01-012024-12-312024-12-31false11560939BRETT HARWOOD (LEISURE) 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BRETT HARWOOD (LEISURE) LIMITED

Registered Number
11560939
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

BRETT HARWOOD (LEISURE) LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

ALDRED, Susan Louise
THORNTON, Peter Harwood

Registered Address

Broadlee
Moss Carr Road
Keighley
BD21 4SD

Place of Business

The Victoria Inn

Main Street

Kirby Malham

Skipton

BD23 4BS


Registered Number

11560939 (England and Wales)
BRETT HARWOOD (LEISURE) LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets337,51233,635
37,51233,635
Current assets
Stocks46,8645,142
Debtors56,85622,692
Cash at bank and on hand33,28841,202
47,00869,036
Creditors amounts falling due within one year6(41,870)(45,771)
Net current assets (liabilities)5,13823,265
Total assets less current liabilities42,65056,900
Creditors amounts falling due after one year7(29,980)(36,768)
Net assets12,67020,132
Capital and reserves
Called up share capital22
Other reserves(15,000)(2,000)
Profit and loss account27,66822,130
Shareholders' funds12,67020,132
The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2025, and are signed on its behalf by:
ALDRED, Susan Louise
Director
THORNTON, Peter Harwood
Director

Registered Company No. 11560939
BRETT HARWOOD (LEISURE) LIMITED
Notes to the Financial Statements
for the year ended 31 December 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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
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)
Land and buildings-5
Plant and machinery10-
Fixtures and fittings10-
Vehicles25-
Office Equipment10-
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.
Related parties
For the purposes of these financial statements, a related party is the Directors' Loan Accounts
2.Average number of employees

20242023
Average number of employees during the year58
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 January 2420,00050,642-70,642
Additions-1,8407,4459,285
At 31 December 2420,00052,4827,44579,927
Depreciation and impairment
At 01 January 2420,00017,007-37,007
Charge for year-3,5471,8615,408
At 31 December 2420,00020,5541,86142,415
Net book value
At 31 December 24-31,9285,58437,512
At 31 December 23-33,635-33,635
4.Stocks

2024

2023

££
Raw materials and consumables6,8645,142
Total6,8645,142
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,5282,886
Amounts owed by associates and joint ventures / participating interests2,27416,375
Prepayments and accrued income3,0543,431
Total6,85622,692
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9,32112,278
Bank borrowings and overdrafts15,15514,803
Taxation and social security14,08113,221
Other creditors-278
Accrued liabilities and deferred income3,3135,191
Total41,87045,771
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts29,98036,768
Total29,98036,768