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REGISTERED NUMBER: 12822893 (England and Wales)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRADLEY TAYLOR DESIGN LTD

BRADLEY TAYLOR DESIGN LTD (REGISTERED NUMBER: 12822893)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BRADLEY TAYLOR DESIGN LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr J J Pickering
Mr A B Taylor





REGISTERED OFFICE: Studio B
New Crane Wharf
London
E1W 3TS





REGISTERED NUMBER: 12822893 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Unit 2.02 High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES

BRADLEY TAYLOR DESIGN LTD (REGISTERED NUMBER: 12822893)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,375 20,245

CURRENT ASSETS
Stocks - 37,305
Debtors 5 267,803 131,452
Cash at bank and in hand 240 516
268,043 169,273
CREDITORS
Amounts falling due within one year 6 203,280 183,336
NET CURRENT ASSETS/(LIABILITIES) 64,763 (14,063 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

81,138

6,182

CREDITORS
Amounts falling due after more than one year 7 (83,275 ) -

PROVISIONS FOR LIABILITIES 8 (4,093 ) (5,061 )
NET (LIABILITIES)/ASSETS (6,230 ) 1,121

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (6,330 ) 1,021
SHAREHOLDERS' FUNDS (6,230 ) 1,121

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.

BRADLEY TAYLOR DESIGN LTD (REGISTERED NUMBER: 12822893)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


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 17 July 2025 and were signed on its behalf by:





Mr A B Taylor - Director


BRADLEY TAYLOR DESIGN LTD (REGISTERED NUMBER: 12822893)

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


1. STATUTORY INFORMATION

Bradley Taylor Design Ltd 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.

SIGNIFICANT JUDGEMENTS AND ESTIMATES
In preparing the financial statements, the directors are required to make estimates and judgments about the carrying amounts of assets and liabilities. The estimates and assumptions are reviewed on an ongoing basis and are based on historical experience and other factors that are considered by the directors to be relevant. Revision to accounting estimates are recognised in the period in which the estimate is revised.

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 - 20% on cost
Computer equipment - 33% 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.

BRADLEY TAYLOR DESIGN LTD (REGISTERED NUMBER: 12822893)

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


2. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 (Section 1A) to all of its financial instruments.

Financial instruments are recognized in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BASIC FINANCIAL ASSETS
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

CLASSIFICATION OF FINANCIAL LIABILITIES
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

BASIC FINANCIAL LIABILITIES
Basic financial liabilities, including creditors, bank loans and loans from fellow group companies that are classified as debt, are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors greater than one year are recognized initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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 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.


BRADLEY TAYLOR DESIGN LTD (REGISTERED NUMBER: 12822893)

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


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.

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.

GOING CONCERN
The company's accounts show net loss in the current year but it was net profits in the last year. The directors have received confirmation from the shareholders of their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
At 1 April 2024 24,175 6,170 30,345
Additions 1,620 1,891 3,511
At 31 March 2025 25,795 8,061 33,856
Depreciation
At 1 April 2024 6,822 3,278 10,100
Charge for year 5,031 2,350 7,381
At 31 March 2025 11,853 5,628 17,481
Net book value
At 31 March 2025 13,942 2,433 16,375
At 31 March 2024 17,353 2,892 20,245

BRADLEY TAYLOR DESIGN LTD (REGISTERED NUMBER: 12822893)

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


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 75,507 26,255
Other debtors 192,296 105,197
267,803 131,452

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 20,258 28,059
Trade creditors 31,680 3,901
Taxation and social security 99,288 53,018
Other creditors 52,054 98,358
203,280 183,336

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 83,275 -

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 4,093 5,061

Deferred
tax
£   
Balance at 1 April 2024 5,061
Credit to Income Statement during year (968 )
Balance at 31 March 2025 4,093

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary shares £1 100 100

BRADLEY TAYLOR DESIGN LTD (REGISTERED NUMBER: 12822893)

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


10. RELATED PARTY DISCLOSURES

Dividends totalling £NIL (2024 - £42,000) were paid in the year in respect of shares held by companies' directors.

At 1st April 2024, Mr A B Taylor account was overdrawn by £78,813. During the year, further advances totalling £127,346 were made and £42,500 was repaid. At 31st March 2025, the account was overdrawn by £163,659.

At 1st April 2024, Mr A B Taylor account was overdrawn by £8,445. During the year, further advances totalling £18,721 were made. At 31st March 2025, the account was overdrawn by £27,166.