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REGISTERED NUMBER: 01040163 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BRYANT LIMITED

BRYANT LIMITED (REGISTERED NUMBER: 01040163)

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










Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 6


BRYANT LIMITED (REGISTERED NUMBER: 01040163)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 800,374 816,338
Investments 4 - 85,000
800,374 901,338

CURRENT ASSETS
Stocks 407,243 459,839
Debtors 5 326,603 393,100
Cash at bank 943,220 1,109,215
1,677,066 1,962,154
CREDITORS
Amounts falling due within one year 6 994,215 1,310,237
NET CURRENT ASSETS 682,851 651,917
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,483,225

1,553,255

CAPITAL AND RESERVES
Called up share capital 200,000 200,000
Revaluation reserve 476,453 476,453
Retained earnings 806,772 876,802
1,483,225 1,553,255

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 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.

BRYANT LIMITED (REGISTERED NUMBER: 01040163)

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 Board of Directors and authorised for issue on 1 July 2025 and were signed on its behalf by:





Mr I M Bryant - Director


BRYANT LIMITED (REGISTERED NUMBER: 01040163)

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


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildingsNone
Plant and machineryover 5 years
Fixtures, fittings, tools and equipmentover 5 years

Investments
Investments in subsidiaries, associates and joint ventures are measure at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Foreign currencies
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Pension costs and other post-retirement benefits
Contributions to defined contribution plans are expensed in the period to which they relate.

BRYANT LIMITED (REGISTERED NUMBER: 01040163)

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


1. ACCOUNTING POLICIES - continued

Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions
Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2. EMPLOYEES AND DIRECTORS

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

3. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024
and 31 December 2024 790,000 122,580 912,580
DEPRECIATION
At 1 January 2024 - 96,242 96,242
Charge for year - 15,964 15,964
At 31 December 2024 - 112,206 112,206
NET BOOK VALUE
At 31 December 2024 790,000 10,374 800,374
At 31 December 2023 790,000 26,338 816,338

20242023
££
Historical cost313,547313,547
Cumulative depreciation based on historical cost--
313,547313,547

BRYANT LIMITED (REGISTERED NUMBER: 01040163)

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


4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024 85,000
Impairments (85,000 )
At 31 December 2024 -
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 85,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 269,376 345,124
Other debtors 57,227 47,976
326,603 393,100

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 162,468 436,883
Amounts owed to group undertakings 1,500 96,786
Taxation and social security 214,277 186,220
Other creditors 615,970 590,348
994,215 1,310,237

7. RELATED PARTY DISCLOSURES

Nafa Light Limited - Subsidiary company

2024 2023
£ £
Amount due to related party 1,500 96,786
Management charge 12,000 24,000

8. ULTIMATE CONTROLLING PARTY

Mr T A Bryant is the controlling shareholder of the company.

BRYANT LIMITED (REGISTERED NUMBER: 01040163)

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


9. OTHER INFORMATION

Bryant Limited is a private company limited by shares and incorporated in England. Its registered office is:

Belam House
Wycombe Road
Stokenchurch
Buckinghamshire
HP14 3RR