Brothorn Group Limited - Period Ending 2016-04-30

Brothorn Group Limited
Abbreviated Balance Sheet
30 April 2016

 

Company Registration Number: 08051025

		Note			2016 £			2015 £
Fixed assets		2
Intangible fixed assets					1			-
Investments					4			5
					5			5
Current assets
Cash at bank and in hand					100			99
Creditors: Amounts falling due within one year					(1)			-
Net current assets					99			99
Net assets					104			104
Capital and reserves
Called up share capital		3			104			104
Shareholders' funds					104			104

For the year ending 30 April 2016 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities (Effective 2015).

Approved by the Board on 14 September 2016
and signed on its behalf by:

D Brooks
Director

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Brothorn Group Limited
Notes to the Abbreviated Accounts
Year Ended 30 April 2016

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Exemption from preparing group accounts

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Fixed asset investments

Fixed asset investments are stated at historical cost less provision for any diminution in value.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

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Brothorn Group Limited
Notes to the Abbreviated Accounts
Year Ended 30 April 2016

2	Fixed assets

		Intellectual property rights £			Investments £			Total £
Cost
At 1 May 2015		-			5			5
Additions		1			-			1
Disposals		-			(1)			(1)
At 30 April 2016		1			4			5
Depreciation
At 30 April 2016		-			-			-
Net book value
At 30 April 2016		1			4			5
At 30 April 2015		-			5			5

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Holding

Proportion of voting rights and shares held

Principal activity

Subsidiary undertakings
Home Treats (Online) Limited	Ordinary shares	100%	online retailler
Perfume Click Limited	Ordinary shares	100%	online retailer
Beauty Fort Limited	Ordinary shares	100%	online retailer of goods

The profit for the financial period of Perfume Click Limited was £525,347 and the aggregate amount of capital and reserves at the end of the period was £45,628.

The loss for the financial period of Beauty Fort Limited was £25,085 and the aggregate amount of capital and reserves at the end of the period was (£24,044).

Home Treats (Online) Limited was dissolved by voluntary strike-off on 12 April 2016.

3	Share capital

Allotted, called up and fully paid shares

	2016						2015
		No.			£			No.			£
Ordinary shares of £1 each		104			104			104			104

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