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REGISTERED NUMBER: 05928482 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Brotherton & Co Ltd

Brotherton & Co Ltd (Registered number: 05928482)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Brotherton & Co Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: J W Brotherton





REGISTERED OFFICE: Abbeydale House
166 Easemore Road
Riverside
Redditch
Worcestershire
B98 8HE





REGISTERED NUMBER: 05928482 (England and Wales)





ACCOUNTANTS: Brotherton & Co
Abbeydale House
166 Easemore Road
Riverside
Redditch
Worcestershire
B98 8HE

Brotherton & Co Ltd (Registered number: 05928482)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 38,806 45,726

CURRENT ASSETS
Stocks 2,520 1,950
Debtors 5 40,766 26,828
Cash at bank and in hand 5,393 13,534
48,679 42,312
CREDITORS
Amounts falling due within one year 6 44,553 42,881
NET CURRENT ASSETS/(LIABILITIES) 4,126 (569 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,932

45,157

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 42,931 45,156
SHAREHOLDERS' FUNDS 42,932 45,157

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 16 October 2024 and were signed by:





J W Brotherton - Director


Brotherton & Co Ltd (Registered number: 05928482)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Brotherton & Co 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.

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

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 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.

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 3 (2023 - 4 ) .

Brotherton & Co Ltd (Registered number: 05928482)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023
and 30 September 2024 26,348 22,500 59,992 108,840
DEPRECIATION
At 1 October 2023 12,725 6,750 43,639 63,114
Charge for year 1,399 2,250 3,271 6,920
At 30 September 2024 14,124 9,000 46,910 70,034
NET BOOK VALUE
At 30 September 2024 12,224 13,500 13,082 38,806
At 30 September 2023 13,623 15,750 16,353 45,726

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 37,884 24,096
Prepayments 2,882 2,732
40,766 26,828

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 227 -
Tax 8,950 1,546
Social security and other taxes 7,107 6,708
VAT 10,830 7,933
Other creditors 118 92
Directors' current accounts 17,321 26,602
44,553 42,881

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1 Ordinary 1 1 1