REGISTERED NUMBER: 05056603 (England and Wales)

Bronant Limited

Unaudited Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

W E Evans

L Evans

SECRETARY:

L Evans

REGISTERED OFFICE:

Suite 2d, Building 1

Eastern Business Park

Wern Fawr Lane

St Mellons

Cardiff

CF3 5EA

REGISTERED NUMBER:

05056603 (England and Wales)

ACCOUNTANTS:

Xeinadin South Wales & West Limited

Accountants & Business Advisors

Suite 2d,

Building 1 Eastern Business Park

St Mellons

Cardiff

CF3 5EA

SOLICITORS:

Geldards LLP

Dumfries House

Dumfries Place

Cardiff

CF1 4YR

FIXED ASSETS

Investments

4

950,000

950,000

CURRENT ASSETS

Debtors

5

376,390

301,615

Cash at bank and in hand

1,566

32,497

377,956

334,112

CREDITORS

Amounts falling due within one year

6

14,234

16,242

NET CURRENT ASSETS

363,722

317,870

TOTAL ASSETS LESS CURRENT LIABILITIES

1,313,722

1,267,870

CAPITAL AND RESERVES

Called up share capital

521,452

594,952

Capital redemption reserve

45,000

45,000

Retained earnings

747,270

627,918

SHAREHOLDERS' FUNDS

1,313,722

1,267,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

W E Evans - Director

1.	STATUTORY INFORMATION

Bronant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Investments in subsidiaries

The investments are stated at cost less amounts written off or provided to reflect the permanent diminution in value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

950,000

NET BOOK VALUE

At 31 December 2024

950,000

At 31 December 2023

950,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

376,390

301,615

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed to group undertakings

1,800

-

Other creditors

12,434

16,242

14,234

16,242

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director, Mr W E Evans by virtue of his 97% shareholding in Bronant Limited.