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REGISTERED NUMBER: 07463699 (England and Wales)













Unaudited Financial Statements for the Year Ended 31 March 2025

for

Brettell Brothers Limited

Brettell Brothers Limited (Registered number: 07463699)






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




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Brettell Brothers Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: A J Brettell
P Brettell





REGISTERED OFFICE: Brettell Brothers Ltd
Hungary Hill
Stourbridge
West Midlands
DY9 7NH





REGISTERED NUMBER: 07463699 (England and Wales)





ACCOUNTANTS: Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Brettell Brothers Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brettell Brothers Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brettell Brothers Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brettell Brothers Limited and state those matters that we have agreed to state to the Board of Directors of Brettell Brothers Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brettell Brothers Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brettell Brothers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brettell Brothers Limited. You consider that Brettell Brothers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brettell Brothers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS


17 July 2025

Brettell Brothers Limited (Registered number: 07463699)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 21,206 25,944
21,206 25,944

CURRENT ASSETS
Stocks 32,829 45,414
Debtors 6 29,798 15,670
Cash at bank 167,344 179,317
229,971 240,401
CREDITORS
Amounts falling due within one year 7 (157,248 ) (181,555 )
NET CURRENT ASSETS 72,723 58,846
TOTAL ASSETS LESS CURRENT
LIABILITIES

93,929

84,790

CREDITORS
Amounts falling due after more than one
year

8

(4,305

)

(16,609

)

PROVISIONS FOR LIABILITIES (4,029 ) (4,929 )
NET ASSETS 85,595 63,252

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 85,495 63,152
85,595 63,252

Brettell Brothers Limited (Registered number: 07463699)

Balance Sheet - continued
31 March 2025


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.

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 Profit and Loss Account 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:




A J Brettell - Director



P Brettell - Director


Brettell Brothers Limited (Registered number: 07463699)

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

1. STATUTORY INFORMATION

Brettell Brothers 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & equipment - 15% on reducing balance and straight line over 4 years
Motor vehicles - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Brettell Brothers Limited (Registered number: 07463699)

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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 26,634
AMORTISATION
At 1 April 2024
and 31 March 2025 26,634
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

Brettell Brothers Limited (Registered number: 07463699)

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

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings Motor
& equipment vehicles Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 48,507 35,675 84,182
DEPRECIATION
At 1 April 2024 29,951 28,287 58,238
Charge for year 2,891 1,847 4,738
At 31 March 2025 32,842 30,134 62,976
NET BOOK VALUE
At 31 March 2025 15,665 5,541 21,206
At 31 March 2024 18,556 7,388 25,944

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 15,012 14,900
Other debtors 14,786 770
29,798 15,670

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 2,304 2,178
Trade creditors 37,605 48,087
Taxation and social security 47,904 33,379
Other creditors 59,435 87,911
157,248 181,555

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loan 1,667 11,667
Hire purchase contracts 2,638 4,942
4,305 16,609

Brettell Brothers Limited (Registered number: 07463699)

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

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 4,942 7,120

The hire purchase is secured against the asset concerned.