Registered number: 07567468 | ||||||||
FOR THE YEAR ENDED 31 MARCH 2023 | ||||||||
Prepared By: | ||||||||
Breckman & Company | ||||||||
Chartered Certified Accountants | ||||||||
49 South Molton Street | ||||||||
London | ||||||||
W1K 5LH |
Breckman & Company Limited | ||||||||
ACCOUNTS | ||||||||
FOR THE YEAR ENDED 31 MARCH 2023 | ||||||||
DIRECTORS | ||||||||
REGISTERED OFFICE | ||||||||
COMPANY DETAILS | ||||||||
Private company limited by shares registered in EW - England and Wales, registered number 07567468 | ||||||||
ACCOUNTANTS | ||||||||
Breckman & Company | ||||||||
Chartered Certified Accountants | ||||||||
49 South Molton Street | ||||||||
London | ||||||||
W1K 5LH |
Breckman & Company Limited | ||||||||
ACCOUNTS | ||||||||
FOR THEYEARENDED31 MARCH 2023 | ||||||||
CONTENTS | ||||||||
Page | ||||||||
Directors' Report | - | |||||||
Statement Of Comprehensive Income | - | |||||||
Balance Sheet | 3 | |||||||
Notes To The Accounts | 4 | |||||||
The following do not form part of the statutory financial statements: | ||||||||
Trading And Profit And Loss Account | - | |||||||
Profit And Loss Account Summaries | - |
Breckman & Company Limited | ||||||||
BALANCE SHEET AT | ||||||||||
2023 | 2022 | |||||||||
Notes | £ | £ | ||||||||
FIXED ASSETS | ||||||||||
Tangible assets | 2 | |||||||||
CURRENT ASSETS | ||||||||||
Stock | ||||||||||
Debtors | 4 | |||||||||
Cash at bank and in hand | ||||||||||
455,609 | 419,389 | |||||||||
CREDITORS: Amounts falling due within one year | 5 | |||||||||
NET CURRENT ASSETS | 316,509 | |||||||||
TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
CAPITAL AND RESERVES | ||||||||||
Called up share capital | 7 | |||||||||
Profit and loss account | 358,179 | 328,554 | ||||||||
SHAREHOLDERS' FUNDS | ||||||||||
Approved by the board on | ||||||||||
............................. | ||||||||||
Director | ||||||||||
............................. | ||||||||||
Graham Berry | ||||||||||
Director | ||||||||||
Breckman & Company Limited | ||||||||
NOTES TO THE ACCOUNTS | ||||||||||
FOR THE YEAR ENDED 31 MARCH 2023 | ||||||||||
1. ACCOUNTING POLICIES |
1a. Basis Of Accounting | ||||||||
The accounts have been prepared under the historical cost convention. | ||||||||
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . |
1b. Depreciation | ||||||||
Short Leasehold Properties | straight line 6.67% | |||||||
Equipment | straight line 20% |
1c. Stocks | ||||||||
Work in progress is stated at the lower of cost and estimated fee income (net realisable value). |
1d. Pension Costs | ||||||||
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. |
2. TANGIBLE FIXED ASSETS | ||||||
Short Leasehold | ||||||
Properties | Equipment | Total | ||||
£ | £ | £ | ||||
Cost | ||||||
At 1 April 2022 | 10,629 | 29,503 | 40,132 | |||
Additions | - | 3,380 | 3,380 | |||
At 31 March 2023 | 10,629 | 32,883 | 43,512 | |||
Depreciation | ||||||
At 1 April 2022 | 6,381 | 21,406 | 27,787 | |||
For the year | 709 | 4,470 | 5,179 | |||
At 31 March 2023 | 7,090 | 25,876 | 32,966 | |||
Net Book Amounts | ||||||
At 31 March 2023 | 3,539 | 10,546 | ||||
At 31 March 2022 | 4,248 | 12,345 | ||||
Breckman & Company Limited | ||||||||
3. STOCK | 2023 | 2022 | ||||
£ | £ | |||||
Stock comprises: | ||||||
Work in progress | ||||||
4. DEBTORS | 2023 | 2022 | ||||||
£ | £ | |||||||
Amounts falling due within one year | ||||||||
Trade debtors | 126,384 | 67,009 | ||||||
Other debtors | 3,421 | 3,481 | ||||||
Staff debtors | - | 5,228 | ||||||
Prepayments | 23,879 | 22,096 | ||||||
153,684 | 97,814 | |||||||
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
2023 | 2022 | |||||||
£ | £ | |||||||
UK corporation tax | 53,815 | 51,378 | ||||||
VAT | 44,813 | 41,167 | ||||||
PAYE control | 7,819 | 5,106 | ||||||
Pension schemes | 917 | 870 | ||||||
Accruals | 312 | 4,359 | ||||||
107,676 | 102,880 | |||||||
6. EMPLOYEES | ||||||
2023 | 2022 | |||||
No. | No. | |||||
Average number of employees | 8 | |||||
7. SHARE CAPITAL | 2023 | 2022 | ||||||
£ | £ | |||||||
Allotted, issued and fully paid: | ||||||||
300 | 300 | |||||||
300 | 300 | |||||||
Breckman & Company Limited | ||||||||
8. OTHER FINANCIAL COMMITMENTS | ||||||||
At 31 March 2023 the company was committed to making the following payments under non-cancellable operating leases: | ||||||||
2023 | 2022 | |||||||
£ | £ | |||||||
Operating Leases which expire: | ||||||||
After 5 years | 330,000 | 390,000 | ||||||