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REGISTERED NUMBER: NI635167 (Northern Ireland)















BRACKEN WINDOWS & DOORS LTD

Unaudited Financial Statements for the Year Ended 30 November 2024






BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRACKEN WINDOWS & DOORS LTD

Company Information
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: T Bradley
C Bradley





REGISTERED OFFICE: 3 Craigadick Road
Maghera
BT46 5DH





REGISTERED NUMBER: NI635167 (Northern Ireland)





ACCOUNTANTS: CavanaghKelly
Chartered Accountants
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP

BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Balance Sheet
30 NOVEMBER 2024

2024 2023
Notes £ £
NON-CURRENT ASSETS
Tangible assets 4 79,823 69,100

CURRENT ASSETS
Inventories 75,388 137,711
Receivables 5 77,720 40,770
Cash at bank and in hand 74,021 86,842
227,129 265,323
PAYABLES
Amounts falling due within one year 6 (285,969 ) (293,796 )
NET CURRENT LIABILITIES (58,840 ) (28,473 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,983

40,627

PAYABLES
Amounts falling due after more than
one year

7

(24,569

)

(28,135

)

PROVISIONS FOR LIABILITIES (15,167 ) (16,150 )
NET LIABILITIES (18,753 ) (3,658 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (18,755 ) (3,660 )
(18,753 ) (3,658 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Balance Sheet - continued
30 NOVEMBER 2024


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 25 April 2025 and were signed on its behalf by:




C Bradley - Director



T Bradley - Director


BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Bracken Windows & Doors Ltd is a private company, limited by shares , registered in Northern Ireland. 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
Revenue 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.
Plant and machinery etc - 20% reducing balance

Stocks
Inventories 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 inventories 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.

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 10 (2023 - 10 ) .

BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£
COST
At 1 December 2023 201,605
Additions 25,221
At 30 November 2024 226,826
DEPRECIATION
At 1 December 2023 132,505
Charge for year 14,498
At 30 November 2024 147,003
NET BOOK VALUE
At 30 November 2024 79,823
At 30 November 2023 69,100

5. RECEIVABLES
2024 2023
£ £
Trade receivables 56,050 39,699
Other receivables 21,670 1,071
77,720 40,770

6. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 10,323 10,199
Hire purchase contracts 13,154 8,864
Trade payables 179,215 201,308
Taxation and social security 7,395 7,221
Other payables 75,882 66,204
285,969 293,796

7. PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR
2024 2023
£ £
Bank loans 5,143 15,589
Hire purchase contracts 19,426 12,546
24,569 28,135