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Brentto Industry (UK) Limited

Financial Statements for the Year Ended 30 December 2023






Brentto Industry (UK) Limited

Company Information
for the Year Ended 30 December 2023







DIRECTOR: T M Jefferies





REGISTERED OFFICE: Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA





REGISTERED NUMBER: 09330757 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Brentto Industry (UK) Limited


The following reproduces the text of the report prepared for the director 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 Director 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 Brentto Industry (UK) Limited for the year ended 30 December 2023 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 director of Brentto Industry (UK) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brentto Industry (UK) Limited and state those matters that we have agreed to state to the director of Brentto Industry (UK) Limited 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 Brentto Industry (UK) Limited and its director for our work or for this report.

It is your duty to ensure that Brentto Industry (UK) Limited 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 Brentto Industry (UK) Limited. You consider that Brentto Industry (UK) Limited 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 Brentto Industry (UK) Limited. 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.






BPU Limited
Chartered Accountants


2 December 2024

Brentto Industry (UK) Limited (Registered number: 09330757)

Balance Sheet
30 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 25,980 28,867

CURRENT ASSETS
Stocks 163,034 63,731
Debtors 4 260,843 308,351
Cash at bank 21,587 52,748
445,464 424,830
CREDITORS
Amounts falling due within one year 5 489,392 479,387
NET CURRENT LIABILITIES (43,928 ) (54,557 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(17,948

)

(25,690

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (17,949 ) (25,691 )
SHAREHOLDERS' FUNDS (17,948 ) (25,690 )

Brentto Industry (UK) Limited (Registered number: 09330757)

Balance Sheet - continued
30 December 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2023 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 29 November 2024 and were signed by:





T M Jefferies - Director


Brentto Industry (UK) Limited (Registered number: 09330757)

Notes to the Financial Statements
for the Year Ended 30 December 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These accounts have been prepared on the going concern basis, on the understanding that the director and shareholder will continue to financially support the company.

Turnover
Turnover represents the net invoiced value of sales of goods and services in relation to the provision of fabricated and machined components, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% reducing balance

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

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

3. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 31 December 2022
and 30 December 2023 39,235
DEPRECIATION
At 31 December 2022 10,368
Charge for year 2,887
At 30 December 2023 13,255
NET BOOK VALUE
At 30 December 2023 25,980
At 30 December 2022 28,867

Brentto Industry (UK) Limited (Registered number: 09330757)

Notes to the Financial Statements - continued
for the Year Ended 30 December 2023


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 140,754 168,347
Other debtors & prepayments 120,089 140,004
260,843 308,351

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 22,624
Trade creditors 230,692 146,665
Taxes & social security costs 9,986 4,981
Other creditors & accruals 248,714 305,117
489,392 479,387