Registration number: 12375357

Brush and Roll Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Brush and Roll Ltd

Company Information

Directors

Mr K P Smith Mrs E Smith

Registered office

Nortonbury House 37 High Street Tewkesbury Gloucestershire GL20 5BB

Accountants

Holberton and Co Ltd Nortonbury House 37 High Street Tewkesbury Gloucestershire GL20 5BB

Brush and Roll Ltd

(Registration number: 12375357)
Abridged Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	4,414	2,513
Current assets
Debtors	5	10,015	4,356
Cash at bank and in hand		133,731	45,891
		143,746	50,247
Creditors: Amounts falling due within one year		(73,988)	(11,769)
Net current assets		69,758	38,478
Total assets less current liabilities		74,172	40,991
Accruals and deferred income		(2,751)	(960)
Net assets		71,421	40,031
Capital and reserves
Called up share capital	6	2	2
Retained earnings		71,419	40,029
Shareholders' funds		71,421	40,031

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 September 2025 and signed on its behalf by:
 

Brush and Roll Ltd

(Registration number: 12375357)
Abridged Balance Sheet as at 31 December 2024

......................................... Mrs E Smith Director

Brush and Roll Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Nortonbury House
37 High Street
Tewkesbury
Gloucestershire
GL20 5BB

These financial statements were authorised for issue by the Board on 25 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Brush and Roll Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Office equipment	33% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

Brush and Roll Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2024	7,314	-	7,314
Additions	(99)	5,765	5,666
Disposals	(6,940)	-	(6,940)
At 31 December 2024	275	5,765	6,040
Depreciation
At 1 January 2024	4,801	-	4,801
Charge for the year	109	1,250	1,359
Eliminated on disposal	(4,534)	-	(4,534)
At 31 December 2024	376	1,250	1,626
Carrying amount
At 31 December 2024	(101)	4,515	4,414
At 31 December 2023	2,513	-	2,513

5

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

6	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Oridnary of £1 each	2	2	2	2

7

Dividends

		2024		2023
		£		£
Interim dividend of £18,392.00 (2023 - £5,000.00) per ordinary share		36,784		10,000

Brush and Roll Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

8	Related party transactions

Brush and Roll Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Directors' remuneration

The directors' remuneration for the year was as follows:

	2024 £	2023 £
Remuneration	16,320	16,320