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REGISTERED NUMBER: 01254734 (England and Wales)















P. & M. BRILL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P. & M. BRILL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: W P Brill





REGISTERED OFFICE: 424 Margate Road
Ramsgate
Kent
CT12 6SR





REGISTERED NUMBER: 01254734 (England and Wales)





ACCOUNTANTS: Spurling Cannon
Chartered Certified Accountants
424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ

P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 6,022 7,910
Investments 5 130,000 130,000
136,022 137,910

CURRENT ASSETS
Stocks 88,340 92,345
Debtors 6 15,382 9,624
Cash at bank and in hand 190,801 213,120
294,523 315,089
CREDITORS
Amounts falling due within one year 7 (72,490 ) (61,623 )
NET CURRENT ASSETS 222,033 253,466
TOTAL ASSETS LESS CURRENT
LIABILITIES

358,055

391,376

PROVISIONS FOR LIABILITIES (1,144 ) (1,978 )
NET ASSETS 356,911 389,398

CAPITAL AND RESERVES
Called up share capital 20,002 20,002
Revaluation reserve 8 61,882 61,882
Retained earnings 275,027 307,514
SHAREHOLDERS' FUNDS 356,911 389,398

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

BALANCE SHEET - continued
31 DECEMBER 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 director and authorised for issue on 12 March 2025 and were signed by:





W P Brill - Director


P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

P. & M. Brill 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 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.
Office equipment - 15% on reducing balance
Fixture & Fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Plant and equipment - 15% 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.

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.

Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.


Revaluation of investment property
As permitted by the transitional provisions of the Financial Reporting Standard for Smaller Entities (effective April 2008) the company has elected not to adopt a policy of revaluation of investment property. The company will retain the book value of land and buildings, previously revalued in 2005 and will not update this valuation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 10 ) .

P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Office Fixture & Motor Plant and
equipment Fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2024
and 31 December 2024 7,544 11,788 23,485 3,800 46,617
DEPRECIATION
At 1 January 2024 7,190 11,509 16,468 3,540 38,707
Charge for year 53 42 1,754 39 1,888
At 31 December 2024 7,243 11,551 18,222 3,579 40,595
NET BOOK VALUE
At 31 December 2024 301 237 5,263 221 6,022
At 31 December 2023 354 279 7,017 260 7,910

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024
and 31 December 2024 68,118
PROVISIONS
At 1 January 2024
and 31 December 2024 (61,882 )
NET BOOK VALUE
At 31 December 2024 130,000
At 31 December 2023 130,000

The valuation of the investment property at 250 Canterbury Road, is as per the Director at the valuation date.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,324 6,966
Sundry debtors 14 -
Prepayments 4,044 2,658
15,382 9,624

P. & M. BRILL LIMITED (REGISTERED NUMBER: 01254734)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 38,470 35,705
Corporation Tax 6,714 9,974
Social security and other taxes 11,415 9,248
Sundry creditors 907 376
Directors' current accounts 9,314 920
Accrued expenses 5,670 5,400
72,490 61,623

8. RESERVES
Revaluation
reserve
£   
At 1 January 2024
and 31 December 2024 61,882

9. RELATED PARTY DISCLOSURES

The company trades from premises owned by Mr W Brill.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is W P Brill.