Brazier Interior Systems Limited

Registered number

00870776

Filleted Accounts

31 March 2025

Brazier Interior Systems Limited
Registered number:		00870776
Balance Sheet
as at 31 March 2025

Notes			2025			2023
£				£
Fixed assets
Tangible assets	3		87,754			72,683

Current assets
Stocks		44,459			-
Debtors	4	381,465			318,558
Cash at bank and in hand		348,501			316,282
		774,425			634,840

Creditors: amounts falling due within one year	5	(298,796)			(64,237)

Net current assets			475,629			570,603

Total assets less current liabilities			563,383			643,286

Creditors: amounts falling due after more than one year	6		(65,200)			(69,532)

Provisions for liabilities			(21,939)			(18,171)


Net assets			476,244			555,583

Capital and reserves
Called up share capital			100			100
Share premium			300,000			300,000
Profit and loss account			176,144			255,483

Shareholder's funds			476,244			555,583

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R. A. Martin
Director
Approved by the board on 5 September 2025

Brazier Interior Systems Limited
Notes to the Accounts
for the period from 1 October 2023 to 31 March 2025


1	Accounting policies

	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).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% reducing balance
	Motor vehicles	15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2023
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2023	38,653		84,700		123,353
	Additions	1,219		30,480		31,699
	At 31 March 2025	39,872		115,180		155,052

	Depreciation
	At 1 October 2023	31,845		18,825		50,670
	Charge for the period	1,806		14,822		16,628
	At 31 March 2025	33,651		33,647		67,298

	Net book value
	At 31 March 2025	6,221		81,533		87,754
	At 30 September 2023	6,808		65,875		72,683


4	Debtors			2025		2023
£					£

	Trade debtors			4,320		12,697
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			375,451		301,568
	Other debtors			1,694		4,293
				381,465		318,558


5	Creditors: amounts falling due within one year			2025		2023
£					£

	Bank loans and overdrafts			5,000		5,000
	Obligations under finance lease and hire purchase contracts			21,647		11,052
	Trade creditors			57,139		19,782
	Taxation and social security costs			41,218		28,170
	Other creditors			173,792		233
				298,796		64,237


6	Creditors: amounts falling due after one year			2025		2023
£					£

	Bank loans			25,833		33,333
	Obligations under finance lease and hire purchase contracts			39,367		36,199
				65,200		69,532


7	Controlling party

	The parent company of Brazier Interior Systems Limited is R A Martin Holdings Limited and its registered office address is Medino House, Rushington Business Park, Totton, Southampton, SO40 9LU.


8	Other information

	Brazier Interior Systems Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Medino House
	Rushington Business Park
	Totton
	Southampton
	SO40 9LU