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REGISTERED NUMBER: SC218053 (Scotland)














Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Brannock Decorators LTD.

Brannock Decorators LTD. (Registered number: SC218053)






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


Brannock Decorators LTD.

Company Information
for the Year Ended 31 March 2025







DIRECTORS: J F Burns
W Parker





SECRETARY: Mrs M Downie





REGISTERED OFFICE: 24 Main Street
Cleland
Motherwell
Lanarkshire
ML1 5QN





REGISTERED NUMBER: SC218053 (Scotland)





ACCOUNTANTS: Gordon Ferguson & Co Ltd
76 Hamilton Road
Motherwell
Lanarkshire
ML1 3BY

Brannock Decorators LTD. (Registered number: SC218053)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 266,270 275,814

CURRENT ASSETS
Debtors 5 141,332 237,252
Cash at bank and in hand 409,840 398,849
551,172 636,101
CREDITORS
Amounts falling due within one year 6 398,137 553,584
NET CURRENT ASSETS 153,035 82,517
TOTAL ASSETS LESS CURRENT
LIABILITIES

419,305

358,331

CREDITORS
Amounts falling due after more than one
year

7

-

6,250
NET ASSETS 419,305 352,081

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 419,205 351,981
SHAREHOLDERS' FUNDS 419,305 352,081

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 5 June 2025 and were signed on its behalf by:





J F Burns - Director


Brannock Decorators LTD. (Registered number: SC218053)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Brannock Decorators LTD. is a private company, limited by shares , registered in Scotland. 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

Hire purchase and leasing commitments
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 30 (2024 - 30 ) .

Brannock Decorators LTD. (Registered number: SC218053)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 800 15,537 421,932 18,510 456,779
Additions - - 58,698 4,496 63,194
At 31 March 2025 800 15,537 480,630 23,006 519,973
DEPRECIATION
At 1 April 2024 736 14,025 150,006 16,198 180,965
Charge for year 16 378 71,496 848 72,738
At 31 March 2025 752 14,403 221,502 17,046 253,703
NET BOOK VALUE
At 31 March 2025 48 1,134 259,128 5,960 266,270
At 31 March 2024 64 1,512 271,926 2,312 275,814

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 110,131 208,894
Other debtors (880 ) 68
VAT 28,748 24,957
Prepayments and accrued income 3,333 3,333
141,332 237,252

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 31,099 58,803
Other loans 6,250 25,000
Trade creditors 46,580 131,807
Tax 59,436 65,227
Social security and other taxes 17,713 24,553
Other creditors 3,741 3,598
Net wage control account 10,197 11,372
Pension fund 2,446 2,680
Directors' current accounts 66,846 74,456
Accrued expenses 153,829 156,088
398,137 553,584

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Other loans - 2-5 years - 6,250