Broadhurst Design & Draughting Services - Accounts to registrar (filleted) - small 22.3

REGISTERED NUMBER: 05243447 (England and Wales)

Financial Statements

for the Year Ended 30 September 2022

for

Broadhurst Design & Draughting Services

Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S J Broadhurst

SECRETARY:

Mrs K Broadhurst

REGISTERED OFFICE:

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

REGISTERED NUMBER:

05243447 (England and Wales)

ACCOUNTANTS:

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,747

2,055

1,747

2,055

CURRENT ASSETS

Debtors

6

16,082

7,581

Cash at bank

-

5,442

16,082

13,023

CREDITORS

Amounts falling due within one year

7

14,960

10,282

NET CURRENT ASSETS

1,122

2,741

TOTAL ASSETS LESS CURRENT LIABILITIES

2,869

4,796

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,867

4,794

2,869

4,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 March 2023 and were signed by:

S J Broadhurst - Director

1.	STATUTORY INFORMATION

Broadhurst Design & Draughting Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 1 (2021 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2021

and 30 September 2022

1,000

AMORTISATION

At 1 October 2021

and 30 September 2022

1,000

NET BOOK VALUE

At 30 September 2022

-

At 30 September 2021

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2021

and 30 September 2022

5,488

DEPRECIATION

At 1 October 2021

3,433

Charge for year

308

At 30 September 2022

3,741

NET BOOK VALUE

At 30 September 2022

1,747

At 30 September 2021

2,055

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.22

30.9.21

£

£

Trade debtors

11,724

1,200

Other debtors

4,358

6,381

16,082

7,581

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.22

30.9.21

£

£

Bank loans and overdrafts

5,613

-

Taxation and social security

8,500

9,430

Other creditors

847

852

14,960

10,282