Brushmakers Arms Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09943265

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		300		600
Tangible Assets	5		15,117		20,313

			15,417		20,913
CURRENT ASSETS
Stocks	6	8,000		8,250
Debtors	7	(179 )		(61 )
Cash at bank and in hand		21,697		29,892

		29,518		38,081
Creditors: Amounts Falling Due Within One Year	8	(29,129 )		(25,473 )

NET CURRENT ASSETS (LIABILITIES)			389		12,608

TOTAL ASSETS LESS CURRENT LIABILITIES			15,806		33,521

Creditors: Amounts Falling Due After More Than One Year	9		(49,978 )		(57,732 )

NET LIABILITIES			(34,172 )		(24,211 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(34,173 )		(24,212 )

SHAREHOLDERS' FUNDS			(34,172)		(24,211)

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Brushmakers Arms Ltd

Balance Sheet (continued)

As At 31 January 2025

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

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Reece Taylor

Director

13/06/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Brushmakers Arms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09943265 . The registered office is 2 Shoe Lane, Upham, Southampton, Hants, SO32 1JJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing
Motor Vehicles	25% Reducing
Fixtures & Fittings	25% Straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	11	19

	11	19

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Brushmakers Arms Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2024	3,000

As at 31 January 2025	3,000

Amortisation
As at 1 February 2024	2,400
Provided during the period	300

As at 31 January 2025	2,700

Net Book Value
As at 31 January 2025	300

As at 1 February 2024	600

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2024	26,995	16,634	43,629

As at 31 January 2025	26,995	16,634	43,629

Depreciation
As at 1 February 2024	6,749	16,567	23,316
Provided during the period	5,061	135	5,196

As at 31 January 2025	11,810	16,702	28,512

Net Book Value
As at 31 January 2025	15,185	(68 )	15,117

As at 1 February 2024	20,246	67	20,313

6. Stocks

	2025	2024
	£	£
Stock	8,000	8,250

7. Debtors

	2025	2024
	£	£
Due within one year
Pension scheme prepayments	(179 )	(61 )

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Brushmakers Arms Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	42	6,520
Other taxes and social security	1,966	2,727
VAT	17,187	15,324
Accruals and deferred income	9,934	902

	29,129	25,473

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	7,226	8,547
Directors loan account	42,752	49,185

	49,978	57,732

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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