Registered number
03869013
P Bromley & Sons Limited
Unaudited Filleted Accounts
31 March 2025

P Bromley & Sons Limited
Registered number: | 03869013
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 71,352 |  |  | 59,287
Current assets
Stocks |  |  | 600 |  |  | 600
Debtors | 4 |  | 139,395 |  |  | 168,854
Cash at bank and in hand |  |  | 491,775 |  |  | 438,722
|  |  | 631,770 |  |  | 608,176
Creditors: amounts falling due within one year | 5 |  | (64,666) |  |  | (81,707)
Net current assets |  |  |  | 567,104 |  |  | 526,469
Total assets less current liabilities |  |  |  | 638,456 |  |  | 585,756
Provisions for liabilities |  |  |  | (16,625) |  |  | (14,110)
Net assets |  |  |  | 621,831 |  |  | 571,646
Capital and reserves
Called up share capital |  |  |  | 50 |  |  | 50
Profit and loss account |  |  |  | 621,781 |  |  | 571,596
Shareholders' funds |  |  |  | 621,831 |  |  | 571,646
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 members have 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.
S Bromley
Director
Approved by the board on 12 September 2025

P Bromley & Sons Limited
Notes to the Accounts
for the year ended 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 rendering of services. Turnover 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 | over 5 years
| Motor vehicles | over 4 years
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| 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. Current and deferred tax assets and liabilities are not discounted.
| Leased assets
| Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 8 |  | 8
3 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 April 2024 | 5,062 |  | 278,463 |  | 283,525
| Additions | - |  | 51,935 |  | 51,935
| Disposals | - |  | (33,119) |  | (33,119)
| At 31 March 2025 | 5,062 |  | 297,279 |  | 302,341
| Depreciation
| At 1 April 2024 | 5,062 |  | 219,176 |  | 224,238
| Charge for the year | - |  | 39,870 |  | 39,870
| On disposals | - |  | (33,119) |  | (33,119)
| At 31 March 2025 | 5,062 |  | 225,927 |  | 230,989
| Net book value
| At 31 March 2025 | - |  | 71,352 |  | 71,352
| At 31 March 2024 | - |  | 59,287 |  | 59,287
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 133,497 |  | 167,934
| Other debtors | 5,898 |  | 920
|  |  |  |  |  | 139,395 |  | 168,854
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 21,779 |  | 31,712
| Taxation and social security costs | 27,576 |  | 33,812
| Other creditors | 15,311 |  | 16,183
|  |  |  |  |  | 64,666 |  | 81,707
6 | Other financial commitments | 2025 |  | 2024
£ | £
| Total future minimum payments under non-cancellable operating leases |  | 21,032 |  | 24,618
7 | Related party transactions
| Creditors falling due within one year include a loan from one director of £6,000 (2024 - £6,000). The loan is interest-free and repayable on demand.
8 | Other information
| P Bromley & Sons Limited is a private company limited by shares and incorporated in England. Its registered office is:
| British Queen Depot,
| Low Moor,
| Bradford,
| West Yorkshire,
| BD12 0TQ

P Bromley & Sons Limited 03869013 false 2024-04-01 2025-03-31 2025-03-31 VT Final Accounts April 2025 S Bromley No description of principal activity 03869013 2023-04-01 2024-03-31 03869013 core:WithinOneYear 2024-03-31 03869013 core:ShareCapital 2024-03-31 03869013 core:RetainedEarningsAccumulatedLosses 2024-03-31 03869013 core:AllPeriods 2024-03-31 03869013 2024-04-01 2025-03-31 03869013 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03869013 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 03869013 bus:Director40 2024-04-01 2025-03-31 03869013 1 2024-04-01 2025-03-31 03869013 2 2024-04-01 2025-03-31 03869013 core:PlantMachinery 2024-04-01 2025-03-31 03869013 core:Vehicles 2024-04-01 2025-03-31 03869013 countries:England 2024-04-01 2025-03-31 03869013 bus:FRS102 2024-04-01 2025-03-31 03869013 bus:FilletedAccounts 2024-04-01 2025-03-31 03869013 2025-03-31 03869013 core:WithinOneYear 2025-03-31 03869013 core:ShareCapital 2025-03-31 03869013 core:RetainedEarningsAccumulatedLosses 2025-03-31 03869013 core:PlantMachinery 2025-03-31 03869013 core:Vehicles 2025-03-31 03869013 core:AllPeriods 2025-03-31 03869013 2024-03-31 03869013 core:PlantMachinery 2024-03-31 03869013 core:Vehicles 2024-03-31 iso4217:GBP xbrli:pure