Comyn Bruce Weddings Ltd 31/03/2025 iXBRL

Company registration number: 12557204

COMYN BRUCE WEDDINGS LTD

31 March 2025

HEYWOODS

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

COMYN BRUCE WEDDINGS LTD

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

COMYN BRUCE WEDDINGS LTD

DIRECTORS AND OTHER INFORMATION


	Director	Mrs G A Hayes


	Company number	12557204


	Registered office	Green Bank Farm
		Wem
		Shrewsbury
		Shropshire
		SY4 5UH


	Business address	Green Bank Farm
		Wem
		Shrewsbury
		SY4 5UH


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

COMYN BRUCE WEDDINGS LTD

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF COMYN BRUCE WEDDINGS LTD

YEAR ENDED 31ST MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Comyn Bruce Weddings Ltd for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and 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 at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Comyn Bruce Weddings Ltd, as a body, in accordance with the terms of our engagement letter dated 22 February 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Comyn Bruce Weddings Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Comyn Bruce Weddings Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Comyn Bruce Weddings Ltd 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 Comyn Bruce Weddings Ltd. You consider that Comyn Bruce Weddings Ltd 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 Comyn Bruce Weddings Ltd. 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.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

25 August 2025

COMYN BRUCE WEDDINGS LTD

STATEMENT OF FINANCIAL POSITION

31ST MARCH 2025

		31/03/25		31/03/24
	Note	£	£	£	£

Fixed assets
Tangible assets	5	60,781		67,160
		_______		_______
			60,781		67,160

Current assets
Stocks		1,000		1,500
Debtors	6	689		931
Cash at bank and in hand		111,701		61,297
		_______		_______
		113,390		63,728
Creditors: amounts falling due
within one year	7	( 128,196)		( 129,504)
		_______		_______
Net current liabilities			( 14,806)		( 65,776)
			_______		_______
Total assets less current liabilities			45,975		1,384

Creditors: amounts falling due
after more than one year	8		-		( 274)

Provisions for liabilities			( 6,460)		( 8,711)

			_______		_______
Net assets/(liabilities)			39,515		( 7,601)
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			39,514		( 7,602)
			_______		_______
Shareholder funds/(deficit)			39,515		( 7,601)
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has 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 their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 19 August 2025 , and are signed on behalf of the board by:

Mrs G A Hayes

Director

Company registration number: 12557204

COMYN BRUCE WEDDINGS LTD

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31ST MARCH 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	1	-	1

Profit/(loss) for the year		( 7,602)	( 7,602)
	_______	_______	_______
Total comprehensive income for the year	-	( 7,602)	( 7,602)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	1	( 7,602)	( 7,601)

Profit/(loss) for the year		47,616	47,616
	_______	_______	_______
Total comprehensive income for the year	-	47,616	47,616

Dividends paid and payable		( 500)	( 500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 500)	( 500)

	_______	_______	_______
At 31 March 2025	1	39,514	39,515
	_______	_______	_______

COMYN BRUCE WEDDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31ST MARCH 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Green Bank Farm, Wem, Shrewsbury, Shropshire, SY4 5UH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Turnover is recognised when the event has taken place.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Stocks

Stock is valued at initial cost.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 11 ).

5. Tangible assets

	Freehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	26,778	29,864	17,920	74,562
Additions	-	1,210	-	1,210
	_______	_______	_______	_______
At 31 March 2025	26,778	31,074	17,920	75,772
	_______	_______	_______	_______
Depreciation
At 1 April 2024	-	3,499	3,903	7,402
Charge for the year	-	4,085	3,504	7,589
	_______	_______	_______	_______
At 31 March 2025	-	7,584	7,407	14,991
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	26,778	23,490	10,513	60,781
	_______	_______	_______	_______
At 31 March 2024	26,778	26,365	14,017	67,160
	_______	_______	_______	_______

6. Debtors

	31/03/25	31/03/24
	£	£
Trade debtors	297	220
Other debtors	392	711
	_______	_______
	689	931
	_______	_______

7. Creditors: amounts falling due within one year

	31/03/25	31/03/24
	£	£
Bank loans and overdrafts	274	1,528
Trade creditors	1,017	5,714
Corporation tax	12,421	-
Social security and other taxes	2,944	6,327
Other creditors	111,540	115,935
	_______	_______
	128,196	129,504
	_______	_______

8. Creditors: amounts falling due after more than one year

	31/03/25	31/03/24
	£	£
Other creditors	-	274
	_______	_______