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Company Registration Number: 07817669
 
 
Brynbuild Limited
 
Abridged Unaudited Financial Statements
 
for the financial year ended 31 October 2024
Brynbuild Limited
Company Registration Number: 07817669
ABRIDGED BALANCE SHEET
as at 31 October 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 405,043 343,498
Investments 5 100 100
───────── ─────────
Fixed Assets 405,143 343,598
───────── ─────────
 
Current Assets
Stocks 134,393 201,160
Debtors 493,351 156,630
Cash at bank and in hand 394,299 276,895
───────── ─────────
1,022,043 634,685
───────── ─────────
Creditors: amounts falling due within one year (651,840) (322,013)
───────── ─────────
Net Current Assets 370,203 312,672
───────── ─────────
Total Assets less Current Liabilities 775,346 656,270
 
Creditors:
amounts falling due after more than one year (269,950) (235,802)
 
Provisions for liabilities (63,232) (47,846)
───────── ─────────
Net Assets 442,164 372,622
═════════ ═════════
 
Capital and Reserves
Called up share capital 400 400
Retained earnings 441,764 372,222
───────── ─────────
Shareholders' Funds 442,164 372,622
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.
For the financial year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 11 July 2025 and signed on its behalf by
           
           
________________________________          
D G Povall-Jones          
Director          
           
           
________________________________
S Williams
Director
           



Brynbuild Limited
RECONCILIATION OF SHAREHOLDERS' FUNDS
as at 31 October 2024

Called up Retained Total
share earnings
capital
£ £ £
 
At 1 November 2022 - 439,789 439,789
───────── ───────── ─────────
Profit for the financial year - 25,933 25,933
───────── ───────── ─────────
Payment of dividends - (93,500) (93,500)
  ───────── ───────── ─────────
At 31 October 2023 400 372,222 372,622
  ───────── ───────── ─────────
Profit for the financial year - 206,988 206,988
  ───────── ───────── ─────────
Payment of dividends - (137,446) (137,446)
  ───────── ───────── ─────────
At 31 October 2024 400 441,764 442,164
  ═════════ ═════════ ═════════



Brynbuild Limited
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 October 2024

   
1. General Information
 
Brynbuild Limited  is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 07817669. The registered office of the company is 1st Floor P&A Pallet Yard, Bromfield Industrial Estate, Stephen Gray Road, Mold, Flintshire, CH7 1HE, United Kingdom which is also the principal place of business of the company. Construction The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 October 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Land and buildings freehold - 4% Straight line
  Plant and machinery - 15% Straight line
  Fixtures, fittings and equipment - 15% Straight line
  Motor vehicles - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
 
Investments
Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was 0, (2023 - 0).
             
4. Tangible assets
  Land and Plant and Fixtures, Motor Total
  buildings machinery fittings and vehicles  
  freehold   equipment    
  £ £ £ £ £
Cost
At 1 November 2023 152,116 9,817 8,998 293,927 464,858
Additions - 30,000 8,901 81,700 120,601
  ───────── ───────── ───────── ───────── ─────────
At 31 October 2024 152,116 39,817 17,899 375,627 585,459
  ───────── ───────── ───────── ───────── ─────────
Depreciation
At 1 November 2023 - 3,747 6,825 110,788 121,360
Charge for the financial year - 910 2,149 55,997 59,056
  ───────── ───────── ───────── ───────── ─────────
At 31 October 2024 - 4,657 8,974 166,785 180,416
  ───────── ───────── ───────── ───────── ─────────
Net book value
At 31 October 2024 152,116 35,160 8,925 208,842 405,043
  ═════════ ═════════ ═════════ ═════════ ═════════
At 31 October 2023 152,116 6,070 2,173 183,139 343,498
  ═════════ ═════════ ═════════ ═════════ ═════════
       
5. Investments
  Other Total
  investments  
     
Investments £ £
Cost
 
At 31 October 2024 100 100
  ───────── ─────────
Net book value
At 31 October 2024 100 100
  ═════════ ═════════
At 31 October 2023 100 100
  ═════════ ═════════
       
6. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 October 2024.
   
7. Parent company
 
The company regards Brynbuild Holdings Limited as its parent company.
 
   
8. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.