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REGISTERED NUMBER: 01797313 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Bryan Enterprises Limited
Trading as
Security Services

Bryan Enterprises Limited (Registered number: 01797313)
Trading as Security Services






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Bryan Enterprises Limited (Registered number: 01797313)
Trading as Security Services

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 188,628 95,616
188,628 95,616

CURRENT ASSETS
Stocks 6 80,000 80,023
Debtors 7 756,138 632,846
Cash at bank and in hand 599,827 500,438
1,435,965 1,213,307
CREDITORS
Amounts falling due within one year 8 844,252 610,195
NET CURRENT ASSETS 591,713 603,112
TOTAL ASSETS LESS CURRENT LIABILITIES 780,341 698,728

CREDITORS
Amounts falling due after more than one year 9 (18,043 ) -

PROVISIONS FOR LIABILITIES (39,930 ) (14,784 )
NET ASSETS 722,368 683,944

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 721,368 682,944
SHAREHOLDERS' FUNDS 722,368 683,944

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Bryan Enterprises Limited (Registered number: 01797313)
Trading as Security Services

Balance Sheet - continued
30 April 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2024 and were signed on its behalf by:





Mr A McLaughlin - Director


Bryan Enterprises Limited (Registered number: 01797313)
Trading as Security Services

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

1. STATUTORY INFORMATION

Bryan Enterprises Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 01797313

Registered office: 2 Berry Street
Stoke on Trent
Staffordshire
ST4 1AY

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover represents invoiced sales of goods, and income from contracts. Income from maintenance and monitoring contracts have been released to revenue over the period of the contract.

Goodwill
Goodwill has been fully amortised.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Fixtures, fittings & equipment - 15% on reducing balance
Motor vehicles - 25% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Bryan Enterprises Limited (Registered number: 01797313)
Trading as Security Services

Notes to the Financial Statements - continued
for the Year Ended 30 April 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 48 (2023 - 44 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 144,138
AMORTISATION
At 1 May 2023
and 30 April 2024 144,138
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

Bryan Enterprises Limited (Registered number: 01797313)
Trading as Security Services

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

5. TANGIBLE FIXED ASSETS
Improvements Fixtures,
to Plant and fittings Motor
property machinery & equipment vehicles Totals
£    £    £    £    £   
COST
At 1 May 2023 286,642 6,500 92,798 232,901 618,841
Additions 18,991 - 2,153 141,096 162,240
Disposals - - - (60,215 ) (60,215 )
At 30 April 2024 305,633 6,500 94,951 313,782 720,866
DEPRECIATION
At 1 May 2023 275,016 569 72,644 174,996 523,225
Charge for year 5,193 890 3,346 46,401 55,830
Eliminated on disposal - - - (46,817 ) (46,817 )
At 30 April 2024 280,209 1,459 75,990 174,580 532,238
NET BOOK VALUE
At 30 April 2024 25,424 5,041 18,961 139,202 188,628
At 30 April 2023 11,626 5,931 20,154 57,905 95,616

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 36,191
At 30 April 2024 36,191
DEPRECIATION
Charge for year 9,048
At 30 April 2024 9,048
NET BOOK VALUE
At 30 April 2024 27,143

6. STOCKS
2024 2023
£    £   
Stocks 80,000 80,023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 648,549 298,598
Other debtors 107,589 334,248
756,138 632,846

Bryan Enterprises Limited (Registered number: 01797313)
Trading as Security Services

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 112,887 39,309
Hire purchase contracts 7,466 -
Trade creditors 297,680 102,748
Taxation and social security 13,756 14,689
Other creditors 412,463 453,449
844,252 610,195

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 18,043 -

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 25,509 -

Obligations under hire purchase are secured on the assets concerned.

11. FINANCIAL COMMITMENTS

Financial commitments not included in the balance sheet amount to £31,833 (2023: £82,724).
These financial commitments represent the total amount of payments remaining for various leases ending in several years between 2023 and 2025.

12. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current period by the directors of Nogier Holdings Ltd.