1 January 2024 false No description of principal activity Taxfiler 2024.6 SC543656 business:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC543656 2023-12-31 SC543656 2024-01-01 2024-12-31 SC543656 business:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC543656 business:FilletedAccounts 2024-01-01 2024-12-31 SC543656 2024-12-31 SC543656 business:Director1 2024-01-01 2024-12-31 SC543656 business:RegisteredOffice 2024-01-01 2024-12-31 SC543656 2023-12-31 SC543656 core:WithinOneYear 2024-12-31 SC543656 core:WithinOneYear 2023-12-31 SC543656 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 SC543656 core:ShareCapital core:PreviouslyStatedAmount 2023-12-31 SC543656 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 SC543656 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-12-31 SC543656 core:PreviouslyStatedAmount 2024-12-31 SC543656 core:PreviouslyStatedAmount 2023-12-31 SC543656 business:SmallEntities 2024-01-01 2024-12-31 SC543656 countries:Scotland 2024-01-01 2024-12-31 SC543656 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC543656 (Scotland)
BRAT'S EQUIPMENT LIMITED Unaudited accounts for the year ended 31 December 2024
BRAT'S EQUIPMENT LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BRAT'S EQUIPMENT LIMITED Company Information for the year ended 31 December 2024
Director
Petre Brat
Company Number
SC543656 (Scotland)
Registered Office
46 Bryan Street Hamilton ML3 0JN Scotland
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BRAT'S EQUIPMENT LIMITED Statement of financial position as at 31 December 2024
2024
2023
Notes
£
£
Current assets
Inventories
26,590
26,450
Debtors
4
9,681
4,006
Cash at bank and in hand
701
563
36,972
31,019
Creditors: amounts falling due within one year
5
(50,399)
(33,453)
Net current liabilities
(13,427)
(2,434)
Net liabilities
(13,427)
(2,434)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(13,527)
(2,534)
Shareholders' funds
(13,427)
(2,434)
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 September 2025 and were signed on its behalf by
Petre Brat Director Company Registration No. SC543656
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BRAT'S EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
BRAT'S EQUIPMENT LIMITED is a private company, limited by shares, registered in Scotland, registration number SC543656. The registered office is 46 Bryan Street, Hamilton, ML3 0JN, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2024
2023
£
£
Amounts falling due within one year
VAT
5,780
105
Other debtors
3,901
3,901
9,681
4,006
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
5,200
7,000
Taxes and social security
1,067
1,118
Other creditors
44,132
25,335
50,399
33,453
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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