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BRIDEN INDUSTRIAL ENAMELLERS LIMITED

Registered Number
04406579
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

BRIDEN INDUSTRIAL ENAMELLERS LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors

BOWMAN, Jake
REES, Sara Jane

Registered Address

Unit 1 Victory Court
Third Avenue Denbigh West
Bletchley
MK1 1XT

Registered Number

04406579 (England and Wales)
BRIDEN INDUSTRIAL ENAMELLERS LIMITED
Balance Sheet as at
31 May 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3235,996231,611
235,996231,611
Current assets
Stocks420,00025,150
Debtors668,9661,299,377
Cash at bank and on hand661,693234,716
1,350,6591,559,243
Creditors amounts falling due within one year5(48,596)(101,823)
Net current assets (liabilities)1,302,0631,457,420
Total assets less current liabilities1,538,0591,689,031
Creditors amounts falling due after one year(39)-
Provisions for liabilities(54,198)(51,269)
Net assets1,483,8221,637,762
Capital and reserves
Called up share capital6161
Other reserves3939
Profit and loss account1,483,7221,637,662
Shareholders' funds1,483,8221,637,762
The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2025, and are signed on its behalf by:
REES, Sara Jane
Director
Registered Company No. 04406579
BRIDEN INDUSTRIAL ENAMELLERS LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
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 and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Land and buildings15
Plant and machinery20
Fixtures and fittings25
Vehicles25
Office Equipment20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year1311
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 June 2436,122174,368229,1632,19260,487502,332
Additions-8,50074,400--82,900
Disposals-(64,455)(29,114)(2,192)(41,877)(137,638)
At 31 May 2536,122118,413274,449-18,610447,594
Depreciation and impairment
At 01 June 2415,528137,20778,8662,19236,928270,721
Charge for year3,0895,71938,948-2,74250,498
On disposals-(55,887)(19,513)(2,192)(32,029)(109,621)
At 31 May 2518,61787,03998,301-7,641211,598
Net book value
At 31 May 2517,50531,374176,148-10,969235,996
At 31 May 2420,59437,161150,297-23,559231,611
4.Stocks

2025

2024

££
Other stocks20,00025,150
Total20,00025,150
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables25,9099,211
Taxation and social security15,25486,014
Other creditors5,4324,614
Accrued liabilities and deferred income2,0011,984
Total48,596101,823
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
REES, Sara Jane15,653015,6530
15,653015,6530