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REGISTERED NUMBER: 05734296 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Bryony Metal Treatments Limited

Bryony Metal Treatments Limited (Registered number: 05734296)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Bryony Metal Treatments Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: L Dodd
J Dodd





REGISTERED OFFICE: Unit 4
Douglas Road Industrial Estate
Kingswood
Bristol
BS15 8PD





REGISTERED NUMBER: 05734296 (England and Wales)





ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST

Bryony Metal Treatments Limited (Registered number: 05734296)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 29,226 33,321
29,226 33,321

CURRENT ASSETS
Stocks 14,054 16,777
Debtors 6 40,541 48,433
Cash at bank 71,515 58,448
126,110 123,658
CREDITORS
Amounts falling due within one year 7 28,205 19,532
NET CURRENT ASSETS 97,905 104,126
TOTAL ASSETS LESS CURRENT
LIABILITIES

127,131

137,447

PROVISIONS FOR LIABILITIES 7,237 6,248
NET ASSETS 119,894 131,199

Bryony Metal Treatments Limited (Registered number: 05734296)

Statement of Financial Position - continued
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 119,892 131,197
119,894 131,199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

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.

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 Board of Directors and authorised for issue on 2 September 2024 and were signed on its behalf by:





J Dodd - Director


Bryony Metal Treatments Limited (Registered number: 05734296)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Bryony Metal Treatments Limited 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 represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of four years.

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.
Improvements to property - Over period of lease
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


Bryony Metal Treatments Limited (Registered number: 05734296)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Bryony Metal Treatments Limited (Registered number: 05734296)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 64,264
AMORTISATION
At 1 April 2023
and 31 March 2024 64,264
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2023 2,380 102,508 994
Additions - 3,500 -
At 31 March 2024 2,380 106,008 994
DEPRECIATION
At 1 April 2023 1,944 90,902 894
Charge for year 159 3,021 100
At 31 March 2024 2,103 93,923 994
NET BOOK VALUE
At 31 March 2024 277 12,085 -
At 31 March 2023 436 11,606 100

Bryony Metal Treatments Limited (Registered number: 05734296)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 83,187 562 189,631
Additions - - 3,500
At 31 March 2024 83,187 562 193,131
DEPRECIATION
At 1 April 2023 62,236 334 156,310
Charge for year 4,190 125 7,595
At 31 March 2024 66,426 459 163,905
NET BOOK VALUE
At 31 March 2024 16,761 103 29,226
At 31 March 2023 20,951 228 33,321

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 40,541 48,433

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 3,445 484
Taxation and social security 20,540 15,191
Other creditors 4,220 3,857
28,205 19,532