Brunlea Installations Limited 05430902 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is Installation of Commercial Kitchens Digita Accounts Production Advanced 6.30.9574.0 true true 05430902 2024-05-01 2025-04-30 05430902 2025-04-30 05430902 core:CurrentFinancialInstruments 2025-04-30 05430902 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 05430902 bus:SmallEntities 2024-05-01 2025-04-30 05430902 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 05430902 bus:FilletedAccounts 2024-05-01 2025-04-30 05430902 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05430902 bus:RegisteredOffice 2024-05-01 2025-04-30 05430902 bus:CompanySecretaryDirector1 2024-05-01 2025-04-30 05430902 bus:Director1 2024-05-01 2025-04-30 05430902 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05430902 countries:EnglandWales 2024-05-01 2025-04-30 05430902 2023-05-01 2024-04-30 05430902 2024-04-30 05430902 core:CurrentFinancialInstruments 2024-04-30 05430902 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 iso4217:GBP xbrli:pure

Registration number: 05430902

Brunlea Installations Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2025

 

Brunlea Installations Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Brunlea Installations Limited

(Registration number: 05430902)
Balance Sheet as at 30 April 2025

Note

2025
£

2024
£

Current assets

 

Stocks

4

2,350

6,950

Debtors

5

20,770

60,789

Cash at bank and in hand

 

29,520

10,167

 

52,640

77,906

Creditors: Amounts falling due within one year

6

(21,377)

(33,645)

Net assets

 

31,263

44,261

Capital and reserves

 

Called up share capital

120

120

Retained earnings

31,143

44,141

Shareholders' funds

 

31,263

44,261

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 August 2025 and signed on its behalf by:
 

.........................................
Mr Wayne Edward Kavanagh
Director

.........................................
Mr Darryl James Thompson
Company secretary and director

 

Brunlea Installations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
89 Horning Crescent
Burnley
Lancashire
BB10 2NT

These financial statements were authorised for issue by the Board on 11 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Brunlea Installations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

 

Brunlea Installations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4

Stocks

2025
£

2024
£

Work in progress

2,350

6,950

5

Debtors

Current

2025
£

2024
£

Trade debtors

16,841

53,956

Prepayments

1,254

4,580

Other debtors

2,675

2,253

 

20,770

60,789

 

Brunlea Installations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

7,565

8,202

Taxation and social security

12,130

24,071

Accruals and deferred income

1,225

1,150

Other creditors

457

222

21,377

33,645