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REGISTERED NUMBER: 06632669 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Brian Davies Limited

Brian Davies Limited (Registered number: 06632669)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brian Davies Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: B Davies
Mrs P D Davies
G B Davies





SECRETARY: Mrs P D Davies





REGISTERED OFFICE: Penderyn
Village Road
Maeshafn
Nr Mold
CH7 5LZ





REGISTERED NUMBER: 06632669 (England and Wales)





ACCOUNTANTS: Graham & Fisher Limited
T/A Grahams
Chartered Accountants
30 Birkenhead Road
Hoylake
Wirral
CH47 3BW

Brian Davies Limited (Registered number: 06632669)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 444,299 440,196

CURRENT ASSETS
Work in progress 90,857 -
Debtors 5 249,170 335,646
Cash at bank 108,947 182,582
448,974 518,228
CREDITORS
Amounts falling due within one year 6 148,902 154,178
NET CURRENT ASSETS 300,072 364,050
TOTAL ASSETS LESS CURRENT
LIABILITIES

744,371

804,246

CREDITORS
Amounts falling due after more than one year 7 (4,411 ) (16,695 )

PROVISIONS FOR LIABILITIES (69,682 ) (68,635 )
NET ASSETS 670,278 718,916

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 670,078 718,716
SHAREHOLDERS' FUNDS 670,278 718,916

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.

Brian Davies Limited (Registered number: 06632669)

Balance Sheet - 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 21 July 2025 and were signed on its behalf by:





B Davies - Director


Brian Davies Limited (Registered number: 06632669)

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

1. STATUTORY INFORMATION

Brian Davies 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.

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.
Land and buildings - not provided
Plant and machinery etc - 33% on cost, 15% on reducing balance and 10% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress 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.

Brian Davies Limited (Registered number: 06632669)

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

2. ACCOUNTING POLICIES - continued

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 11 (2024 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
Land machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 165,656 679,245 324 6,039 851,264
Additions - 35,500 233 1,937 37,670
Disposals - (39,620 ) - - (39,620 )
At 31 March 2025 165,656 675,125 557 7,976 849,314
DEPRECIATION
At 1 April 2024 - 405,660 154 5,254 411,068
Charge for year - 30,911 70 1,098 32,079
Eliminated on disposal - (38,132 ) - - (38,132 )
At 31 March 2025 - 398,439 224 6,352 405,015
NET BOOK VALUE
At 31 March 2025 165,656 276,686 333 1,624 444,299
At 31 March 2024 165,656 273,585 170 785 440,196

Brian Davies Limited (Registered number: 06632669)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 April 2024
and 31 March 2025 26,688
DEPRECIATION
At 1 April 2024 13,177
Charge for year 1,351
At 31 March 2025 14,528
NET BOOK VALUE
At 31 March 2025 12,160
At 31 March 2024 13,511

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 44,805 122,036
Other debtors 204,365 213,610
249,170 335,646

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,397 10,140
Hire purchase contracts 1,887 5,662
Trade creditors 65,448 38,534
Taxation and social security 46,230 68,989
Other creditors 24,940 30,853
148,902 154,178

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 4,411 14,808
Hire purchase contracts - 1,887
4,411 16,695

Brian Davies Limited (Registered number: 06632669)

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

8. RELATED PARTY DISCLOSURES

B and P Davies are the parents of JA Davies, whilst the third director, G Davies, is his brother. Stenhouse Developments Limited is a company owned by JA Davies and G Davies whilst JA Davies is also a shareholder and sole director of Meribel Lodges Limited.. In addition G Davies is a director and shareholder of Switch Developments, a company registered in France.

During the year, sales to related parties totalled £34,832 (2024 - £18,817) and payments to them totalled £600 (2024 - £19,047).

At the end of the year, £207,071 (2024 - £185,000) was due from related parties and is included in other debtors.

At the year end one of the company directors loan accounts was overdrawn by £2,058.