Company registration number 05323730 (England and Wales)
BRUSH FARRIERY SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
BRUSH FARRIERY SERVICES LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
BRUSH FARRIERY SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,055
6,249
Current assets
Debtors
23,857
24,235
Cash at bank and in hand
17,187
22,005
41,044
46,240
Creditors: amounts falling due within one year
(15,197)
(16,767)
Net current assets
25,847
29,473
Total assets less current liabilities
27,902
35,722
Creditors: amounts falling due after more than one year
-
(2,517)
Provisions for liabilities
-
0
(1,058)
Net assets
27,902
32,147
Capital and reserves
Called up share capital
4
2
2
Profit and loss reserves
27,900
32,145
Total equity
27,902
32,147
BRUSH FARRIERY SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 August 2025
Mr P D Brush
Director
Company registration number 05323730 (England and Wales)
BRUSH FARRIERY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

Brush Farriery Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Manor Park Business Centre, Mackenzie Way, Cheltenham, Gloucestershire, United Kingdom, GL51 9TX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the actual consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% on cost
Motor vehicles
25% on cost and 20% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 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.

BRUSH FARRIERY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
1.5
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.

 

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
3
3
3
Tangible fixed assets
Computers
Motor vehicles
Total
£
£
£
Cost
At 1 January 2024
3,945
61,974
65,919
Additions
1,985
-
0
1,985
Disposals
(537)
-
0
(537)
At 31 December 2024
5,393
61,974
67,367
Depreciation and impairment
At 1 January 2024
3,945
55,725
59,670
Depreciation charged in the year
662
5,517
6,179
Eliminated in respect of disposals
(537)
-
0
(537)
At 31 December 2024
4,070
61,242
65,312
Carrying amount
At 31 December 2024
1,323
732
2,055
At 31 December 2023
-
0
6,249
6,249
4
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
2024-12-312024-01-01falsefalsefalseCCH SoftwareCCH Accounts Production 2025.200No description of principal activityMr P D BrushMrs M A Brush053237302024-01-012024-12-31053237302024-12-31053237302023-12-3105323730core:ComputerEquipment2024-12-3105323730core:MotorVehicles2024-12-3105323730core:ComputerEquipment2023-12-3105323730core:MotorVehicles2023-12-3105323730core:ShareCapital2024-12-3105323730core:ShareCapital2023-12-3105323730core:RetainedEarningsAccumulatedLosses2024-12-3105323730core:RetainedEarningsAccumulatedLosses2023-12-3105323730core:ShareCapitalOrdinaryShareClass12024-12-3105323730core:ShareCapitalOrdinaryShareClass12023-12-3105323730bus:Director12024-01-012024-12-3105323730core:ComputerEquipment2024-01-012024-12-3105323730core:MotorVehicles2024-01-012024-12-31053237302023-01-012023-12-3105323730core:ComputerEquipment2023-12-3105323730core:MotorVehicles2023-12-31053237302023-12-3105323730bus:OrdinaryShareClass12024-01-012024-12-3105323730bus:OrdinaryShareClass12024-12-3105323730bus:OrdinaryShareClass12023-12-3105323730bus:PrivateLimitedCompanyLtd2024-01-012024-12-3105323730bus:SmallCompaniesRegimeForAccounts2024-01-012024-12-3105323730bus:FRS1022024-01-012024-12-3105323730bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3105323730bus:CompanySecretary12024-01-012024-12-3105323730bus:FullAccounts2024-01-012024-12-31xbrli:purexbrli:sharesiso4217:GBP