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REGISTERED NUMBER: 09187770 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30th September 2024

for

Bruntingthorpe Motor Engineers Limited

Bruntingthorpe Motor Engineers Limited (Registered number: 09187770)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bruntingthorpe Motor Engineers Limited

Company Information
for the Year Ended 30th September 2024







DIRECTORS: W G Toye
T M Woolley





SECRETARY: P A Pickering





REGISTERED OFFICE: Main Street
Bruntingthorpe
Leicester
Leicestershire
LE17 5QE





REGISTERED NUMBER: 09187770 (England and Wales)





ACCOUNTANTS: Barker & Co
Chartered Accountants
Watling Offices
Smockington Lane
Wolvey
Hinckley
Leicestershire
LE10 3AY

Bruntingthorpe Motor Engineers Limited (Registered number: 09187770)

Balance Sheet
30th September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 25,714 51,428
Tangible assets 5 4,890 6,205
30,604 57,633

CURRENT ASSETS
Stocks 20,320 23,276
Debtors 6 50,781 43,834
Cash at bank and in hand 34,186 34,888
105,287 101,998
CREDITORS
Amounts falling due within one year 7 168,592 190,315
NET CURRENT LIABILITIES (63,305 ) (88,317 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(32,701

)

(30,684

)

PROVISIONS FOR LIABILITIES 950 1,200
NET LIABILITIES (33,651 ) (31,884 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (33,751 ) (31,984 )
SHAREHOLDERS' FUNDS (33,651 ) (31,884 )

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

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

Bruntingthorpe Motor Engineers Limited (Registered number: 09187770)

Balance Sheet - continued
30th September 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 14th May 2025 and were signed on its behalf by:




W G Toye - Director



T M Woolley - Director


Bruntingthorpe Motor Engineers Limited (Registered number: 09187770)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

Bruntingthorpe Motor Engineers 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised over its estimated useful life of twelve years.

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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

Bruntingthorpe Motor Engineers Limited (Registered number: 09187770)

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

2. ACCOUNTING POLICIES - continued

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 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 360,000
AMORTISATION
At 1st October 2023 308,572
Amortisation for year 25,714
At 30th September 2024 334,286
NET BOOK VALUE
At 30th September 2024 25,714
At 30th September 2023 51,428

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st October 2023 21,733 1,715 23,448
Additions 3,039 3,685 6,724
Disposals - (3,900 ) (3,900 )
At 30th September 2024 24,772 1,500 26,272
DEPRECIATION
At 1st October 2023 15,656 1,587 17,243
Charge for year 4,249 3,693 7,942
Eliminated on disposal - (3,803 ) (3,803 )
At 30th September 2024 19,905 1,477 21,382
NET BOOK VALUE
At 30th September 2024 4,867 23 4,890
At 30th September 2023 6,077 128 6,205

Bruntingthorpe Motor Engineers Limited (Registered number: 09187770)

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

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 22,411 17,687
Directors' current accounts 19,872 17,860
Prepayments 1,962 2,430
44,245 37,977

Amounts falling due after more than one year:
Taxation under S455 CTA 2010 6,536 5,857

Aggregate amounts 50,781 43,834

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 30,213 33,395
Corporation Tax 5,860 2,900
Taxation payable under S455 CT 679 517
Social security and other taxes 13,472 7,630
Other creditors 54,095 69,368
Directors' current accounts 61,771 74,061
Accrued expenses 2,502 2,444
168,592 190,315

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

Bruntingthorpe Motor Engineers Limited (Registered number: 09187770)

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

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES


The following advances and credits to Director's subsisted during the year:

W.G. Toye:
DescriptionDebitCredit

Withdrawals£41,372
Salary£19,789
Loan interest£293
Rent due from company£9,000

Total£41,372£29,082

T.M. Wooley
DescriptionDebitCredit

Withdrawals£32,369
Salary£30,787

Total£32,369£30,787

Interest is payable at 0.50% to the directors on money lent to the company. During the year interest of £592 accrued.
Interest of £430 was charged at the rate of 2.25% on T. Woolley's overdrawn Director's account.