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REGISTERED NUMBER: 06675957 (England and Wales)















Unaudited Financial Statements

for the Year Ended

29 February 2024

for

Bryants Fire Appliances Ltd

Bryants Fire Appliances Ltd (Registered number: 06675957)

Contents of the Financial Statements
for the Year Ended 29 February 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Bryants Fire Appliances Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTORS: D M Cooper
S Cooper





REGISTERED OFFICE: Charnwood House
Harcourt Way
Meridian Business Park
Leicestershire
LE19 1WP





REGISTERED NUMBER: 06675957 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bryants Fire Appliances Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bryants Fire Appliances Ltd for the year ended 29 February 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bryants Fire Appliances Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bryants Fire Appliances Ltd and state those matters that we have agreed to state to the Board of Directors of Bryants Fire Appliances Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bryants Fire Appliances Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bryants Fire Appliances Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bryants Fire Appliances Ltd. You consider that Bryants Fire Appliances Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bryants Fire Appliances Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


28 November 2024

Bryants Fire Appliances Ltd (Registered number: 06675957)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 19,145 -
Tangible assets 5 14,585 10,135
33,730 10,135

CURRENT ASSETS
Stocks 15,027 1,185
Debtors 6 50,257 29,807
Cash at bank and in hand 40,564 74,817
105,848 105,809
CREDITORS
Amounts falling due within one year 7 55,047 50,057
NET CURRENT ASSETS 50,801 55,752
TOTAL ASSETS LESS CURRENT
LIABILITIES

84,531

65,887

CREDITORS
Amounts falling due after more than
one year

8

-

(5,479

)

PROVISIONS FOR LIABILITIES (3,646 ) (2,479 )
NET ASSETS 80,885 57,929

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 80,785 57,829
SHAREHOLDERS' FUNDS 80,885 57,929

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

Bryants Fire Appliances Ltd (Registered number: 06675957)

Balance Sheet - continued
29 February 2024


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 28 November 2024 and were signed on its behalf by:





D M Cooper - Director


Bryants Fire Appliances Ltd (Registered number: 06675957)

Notes to the Financial Statements
for the Year Ended 29 February 2024


1. STATUTORY INFORMATION

Bryants Fire Appliances 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 represents sales of goods and supply of services net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer or in the case of services, on completion of the contract. When a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.

Goodwill
In 2023 goodwill was paid in connection with the acquisition of another business. This is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% straight line basis

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.


Bryants Fire Appliances Ltd (Registered number: 06675957)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024


2. ACCOUNTING POLICIES - continued
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 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023 20,000
Additions 20,331
At 29 February 2024 40,331
AMORTISATION
At 1 March 2023 20,000
Amortisation for year 1,186
At 29 February 2024 21,186
NET BOOK VALUE
At 29 February 2024 19,145
At 28 February 2023 -

Bryants Fire Appliances Ltd (Registered number: 06675957)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2023 1,297 2,590 47,355 3,535 54,777
Additions 2,792 949 6,877 675 11,293
At 29 February 2024 4,089 3,539 54,232 4,210 66,070
DEPRECIATION
At 1 March 2023 1,297 2,330 37,681 3,334 44,642
Charge for year 407 357 5,841 238 6,843
At 29 February 2024 1,704 2,687 43,522 3,572 51,485
NET BOOK VALUE
At 29 February 2024 2,385 852 10,710 638 14,585
At 28 February 2023 - 260 9,674 201 10,135


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 48,786 28,851
Other debtors 1,471 956
50,257 29,807

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts - 1,983
Hire purchase contracts 657 2,470
Trade creditors 12,118 4,718
Taxation and social security 28,317 23,642
Other creditors 13,955 17,244
55,047 50,057

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans - 4,822
Hire purchase contracts - 657
- 5,479

Bryants Fire Appliances Ltd (Registered number: 06675957)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024


9. SECURED DEBTS

The following secured debts are included within creditors:

29.2.24 28.2.23
£    £   
Bank loans - 6,805
Hire purchase contracts 657 3,127
657 9,932

The hire purchase contracts are secured on the assets to which they relate.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
100 Ordinary £1 100 100

11. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £5,143 (2023 - £9,258).