IRIS Accounts Production v25.1.0.734 04034483 Board of Directors 1.10.23 30.9.24 30.9.24 16/12/24 false true false false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh040344832023-09-30040344832024-09-30040344832023-10-012024-09-30040344832022-09-30040344832022-10-012023-09-30040344832023-09-3004034483ns15:EnglandWales2023-10-012024-09-3004034483ns14:PoundSterling2023-10-012024-09-3004034483ns10:Director12023-10-012024-09-3004034483ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3004034483ns10:SmallEntities2023-10-012024-09-3004034483ns10:Audited2023-10-012024-09-3004034483ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3004034483ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3004034483ns10:FullAccounts2023-10-012024-09-300403448312023-10-012024-09-3004034483ns10:Director22023-10-012024-09-3004034483ns10:RegisteredOffice2023-10-012024-09-3004034483ns5:CurrentFinancialInstruments2024-09-3004034483ns5:CurrentFinancialInstruments2023-09-3004034483ns5:ShareCapital2024-09-3004034483ns5:ShareCapital2023-09-3004034483ns5:RetainedEarningsAccumulatedLosses2024-09-3004034483ns5:RetainedEarningsAccumulatedLosses2023-09-3004034483ns5:PatentsTrademarksLicencesConcessionsSimilar2023-10-012024-09-3004034483ns5:FurnitureFittings2023-10-012024-09-3004034483ns5:IntangibleAssetsOtherThanGoodwill2023-09-3004034483ns5:IntangibleAssetsOtherThanGoodwill2024-09-3004034483ns5:IntangibleAssetsOtherThanGoodwill2023-09-3004034483ns5:PlantMachinery2023-09-3004034483ns5:PlantMachinery2023-10-012024-09-3004034483ns5:PlantMachinery2024-09-3004034483ns5:PlantMachinery2023-09-3004034483ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3004034483ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 04034483 (England and Wales)












AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

BRADBURY INTERNATIONAL U.K. LIMITED

BRADBURY INTERNATIONAL U.K. LIMITED (REGISTERED NUMBER: 04034483)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BRADBURY INTERNATIONAL U.K. LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTORS: B A Weaver
M J Moody



REGISTERED OFFICE: Chiltern House
Leys Road
Brierley Hill
West Midlands
DY5 3UP



REGISTERED NUMBER: 04034483 (England and Wales)



SENIOR STATUTORY AUDITOR: Stephen B Ludlam FCCA



AUDITORS: French Ludlam & Co Limited
Statutory Auditors and Accountants
Mountfield House
661 High Street
Kingswinford
West Midlands
DY6 8AL

BRADBURY INTERNATIONAL U.K. LIMITED (REGISTERED NUMBER: 04034483)

STATEMENT OF FINANCIAL POSITION
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 33,860 14,409
33,860 14,409

CURRENT ASSETS
Stocks 34,654 71,618
Debtors 6 543,356 158,376
Cash at bank and in hand 791,529 636,257
1,369,539 866,251
CREDITORS
Amounts falling due within one year 7 794,024 453,340
NET CURRENT ASSETS 575,515 412,911
TOTAL ASSETS LESS CURRENT
LIABILITIES

609,375

427,320

PROVISIONS FOR LIABILITIES 8,305 3,407
NET ASSETS 601,070 423,913

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 601,068 423,911
SHAREHOLDERS' FUNDS 601,070 423,913

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 13th December 2024 and were signed on its behalf by:





M J Moody - Director


BRADBURY INTERNATIONAL U.K. LIMITED (REGISTERED NUMBER: 04034483)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. STATUTORY INFORMATION

Bradbury International U.K. 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.

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.

Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
- the company has transferred the significant risks and rewards of ownership to the buyer;
-the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the transaction; and
- the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Intellectual property rights
Intellectual property rights were acquired in 2004. This was amortised over 10 years on a straight line basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - at varying rates on cost

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 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 statement of financial position date.


BRADBURY INTERNATIONAL U.K. LIMITED (REGISTERED NUMBER: 04034483)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 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 statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 8 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st October 2023
and 30th September 2024 53,000
AMORTISATION
At 1st October 2023
and 30th September 2024 53,000
NET BOOK VALUE
At 30th September 2024 -
At 30th September 2023 -

BRADBURY INTERNATIONAL U.K. LIMITED (REGISTERED NUMBER: 04034483)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st October 2023 57,002
Additions 26,522
At 30th September 2024 83,524
DEPRECIATION
At 1st October 2023 42,593
Charge for year 7,071
At 30th September 2024 49,664
NET BOOK VALUE
At 30th September 2024 33,860
At 30th September 2023 14,409

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 399,486 147,905
Other debtors 143,870 10,471
543,356 158,376

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 257,317 47,655
Taxation and social security 105,324 84,509
Other creditors 431,383 321,176
794,024 453,340

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen B Ludlam FCCA (Senior Statutory Auditor)
for and on behalf of French Ludlam & Co Limited

9. ULTIMATE CONTROLLING PARTY

The controlling party is Bradbury Co INC (Incorporated in USA).

This is regarded by the directors as being the company's ultimate parent company.

Address
1200 E Cole St, Moundridge, KS 67107, United States

BRADBURY INTERNATIONAL U.K. LIMITED (REGISTERED NUMBER: 04034483)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

10. RELATED PARTY TRANSACTIONS

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.