Brown McLeod Limited - Accounts to registrar (filleted) - small 22.3
Brown McLeod Limited - Accounts to registrar (filleted) - small 22.3
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2022 |
| FOR |
| BROWN MCLEOD LIMITED |
| BROWN MCLEOD LIMITED (REGISTERED NUMBER: 02950018) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 31 October 2022 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| BROWN MCLEOD LIMITED |
| COMPANY INFORMATION |
| for the Year Ended 31 October 2022 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| The Old Workshop |
| 1 Ecclesall Road South |
| Sheffield |
| S11 9PA |
| BROWN MCLEOD LIMITED (REGISTERED NUMBER: 02950018) |
| BALANCE SHEET |
| 31 October 2022 |
| 31.10.22 | 31.10.21 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| BROWN MCLEOD LIMITED (REGISTERED NUMBER: 02950018) |
| BALANCE SHEET - continued |
| 31 October 2022 |
| In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| BROWN MCLEOD LIMITED (REGISTERED NUMBER: 02950018) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 31 October 2022 |
| 1. | STATUTORY INFORMATION |
| Brown McLeod Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sales of services, excluding value added tax |
| Tangible fixed assets |
| Short leasehold - over 15 years |
| Plant & integral features - over 15 years |
| Fixtures and fittings - over 15 years |
| Computer equipment - 33% on reducing balance |
| Stocks |
| Work in progress is valued at the lower of cost and net realisable value. |
| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| BROWN MCLEOD LIMITED (REGISTERED NUMBER: 02950018) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 October 2022 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant & | Fixtures |
| Short | integral | and | Computer |
| leasehold | features | fittings | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 November 2021 |
| Additions |
| At 31 October 2022 |
| DEPRECIATION |
| At 1 November 2021 |
| Charge for year |
| At 31 October 2022 |
| NET BOOK VALUE |
| At 31 October 2022 |
| At 31 October 2021 |
| 5. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1 November 2021 |
| and 31 October 2022 |
| NET BOOK VALUE |
| At 31 October 2022 |
| At 31 October 2021 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.10.22 | 31.10.21 |
| £ | £ |
| Trade debtors |
| Other debtors |
| BROWN MCLEOD LIMITED (REGISTERED NUMBER: 02950018) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 October 2022 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.10.22 | 31.10.21 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.10.22 | 31.10.21 |
| £ | £ |
| Bank loans |
| Taxation and social security |
| Other creditors |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 31.10.22 | 31.10.21 |
| £ | £ |
| Bank loans |