Brentto Industry (UK) Limited

Financial Statements for the Year Ended 30 December 2024

DIRECTOR:

T M Jefferies

REGISTERED OFFICE:

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

REGISTERED NUMBER:

09330757 (England and Wales)

ACCOUNTANTS:

BPU Limited

Chartered Accountants

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brentto Industry (UK) Limited for the year ended 30 December 2024 which comprise the Income Statement, Balance Sheet and the 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 within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Brentto Industry (UK) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brentto Industry (UK) Limited and state those matters that we have agreed to state to the director of Brentto Industry (UK) Limited in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brentto Industry (UK) Limited and its director for our work or for this report.

It is your duty to ensure that Brentto Industry (UK) Limited 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 Brentto Industry (UK) Limited. You consider that Brentto Industry (UK) Limited 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 Brentto Industry (UK) Limited. 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.

BPU Limited

Chartered Accountants

30 September 2025

FIXED ASSETS

Tangible assets

3

23,382

25,980

CURRENT ASSETS

Stocks

87,020

163,034

Debtors

4

258,765

260,843

Cash at bank

1,840

21,587

347,625

445,464

CREDITORS

Amounts falling due within one year

5

374,672

489,392

NET CURRENT LIABILITIES

(27,047

)

(43,928

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,665

)

(17,948

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(3,666

)

(17,949

)

SHAREHOLDERS' FUNDS

(3,665

)

(17,948

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 September 2025 and were signed by:

T M Jefferies - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These accounts have been prepared on the going concern basis, on the understanding that the director and shareholder will continue to financially support the company.

Turnover

Turnover represents the net invoiced value of sales of goods and services in relation to the provision of fabricated and machined components, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machiner

£

COST

At 31 December 2023

and 30 December 2024

39,235

DEPRECIATION

At 31 December 2023

13,255

Charge for year

2,598

At 30 December 2024

15,853

NET BOOK VALUE

At 30 December 2024

23,382

At 30 December 2023

25,980

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

131,356

140,754

Other debtors & prepayments

127,409

120,089

258,765

260,843

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade creditors

167,427

230,692

Taxes & social security costs

7,636

9,986

Other creditors & accruals

199,609

248,714

374,672

489,392