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REGISTERED NUMBER: 08627172 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

Bryair Mechanical Limited

Bryair Mechanical Limited (Registered number: 08627172)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bryair Mechanical Limited

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: J Bryers
Mrs S L Bryers





REGISTERED OFFICE: Sherwood House
41 Queens Road
Farnborough
Hants
GU14 6JP





REGISTERED NUMBER: 08627172 (England and Wales)





ACCOUNTANTS: Jones & Co
Sherwood House
41 Queens Road
Farnborough
Hants
GU14 6JP

Bryair Mechanical Limited (Registered number: 08627172)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 94,404 117,184

CURRENT ASSETS
Stocks 37,223 179,349
Debtors 5 1,244,149 678,582
Cash at bank 26,302 101,832
1,307,674 959,763
CREDITORS
Amounts falling due within one year 6 931,572 608,522
NET CURRENT ASSETS 376,102 351,241
TOTAL ASSETS LESS CURRENT LIABILITIES 470,506 468,425

CREDITORS
Amounts falling due after more than one year 7 36,857 73,677
NET ASSETS 433,649 394,748

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 433,549 394,648
SHAREHOLDERS' FUNDS 433,649 394,748

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 4 June 2025 and were signed on its behalf by:





J Bryers - Director


Bryair Mechanical Limited (Registered number: 08627172)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Bryair Mechanical 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 represents invoiced sale of goods and services net of value added tax, recognised on the delivery of those goods and services on contract terms.

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.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 20% on reducing balance

Stocks
Work in Progress is valued at the lower of cost and net realisable value.

Taxation
Taxation for the year comprises current tax recognised as 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 not recognised in respect of timing differences that have originated but not reversed at the balance sheet date as the amount is not considered to be material.

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 9 (2024 - 8 ) .

Bryair Mechanical Limited (Registered number: 08627172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Office
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 23,579 119,197 47,310 190,086
Additions - - 6,408 6,408
At 31 March 2025 23,579 119,197 53,718 196,494
DEPRECIATION
At 1 April 2024 12,942 29,799 30,161 72,902
Charge for year 2,127 22,350 4,711 29,188
At 31 March 2025 15,069 52,149 34,872 102,090
NET BOOK VALUE
At 31 March 2025 8,510 67,048 18,846 94,404
At 31 March 2024 10,637 89,398 17,149 117,184

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 119,197
DEPRECIATION
At 1 April 2024 29,799
Charge for year 22,350
At 31 March 2025 52,149
NET BOOK VALUE
At 31 March 2025 67,048
At 31 March 2024 89,398

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 1,069,282 623,348
Other debtors 2,602 1,667
Directors' current accounts 91,202 18,763
Tax recoverable 30,595 6,146
VAT 42,494 24,972
Prepayments 7,974 3,686
1,244,149 678,582

Bryair Mechanical Limited (Registered number: 08627172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 26,819 26,819
Trade creditors 628,163 345,580
Corporation Tax 226,299 187,445
Social security and other taxes 25,996 21,702
Other creditors 7,195 9,911
Accrued expenses 7,100 7,065
931,572 608,522

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years 3,333 10,000
Bank loans - 2-5 years - 3,333
Hire purchase contracts 33,524 60,344
36,857 73,677

8. RESERVES
Retained
earnings
£   

At 1 April 2024 394,648
Profit for the year 688,901
Dividends (650,000 )
At 31 March 2025 433,549

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
J Bryers
Balance outstanding at start of year 18,763 13,295
Amounts advanced 722,439 655,468
Amounts repaid (650,000 ) (650,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 91,202 18,763