1 01/02/2024 31/01/2025 2025-01-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-02-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP SC414212 2024-02-01 2025-01-31 SC414212 2025-01-31 SC414212 2024-01-31 SC414212 2023-02-01 2024-01-31 SC414212 2024-01-31 SC414212 2023-01-31 SC414212 core:FurnitureFittingsToolsEquipment 2024-02-01 2025-01-31 SC414212 core:MotorVehicles 2024-02-01 2025-01-31 SC414212 bus:RegisteredOffice 2024-02-01 2025-01-31 SC414212 bus:LeadAgentIfApplicable 2024-02-01 2025-01-31 SC414212 bus:Director1 2024-02-01 2025-01-31 SC414212 core:FurnitureFittingsToolsEquipment 2025-01-31 SC414212 core:WithinOneYear 2025-01-31 SC414212 core:WithinOneYear 2024-01-31 SC414212 core:AfterOneYear 2025-01-31 SC414212 core:AfterOneYear 2024-01-31 SC414212 core:ShareCapital 2025-01-31 SC414212 core:ShareCapital 2024-01-31 SC414212 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC414212 core:RetainedEarningsAccumulatedLosses 2024-01-31 SC414212 core:CostValuation core:Non-currentFinancialInstruments 2025-01-31 SC414212 core:Non-currentFinancialInstruments 2025-01-31 SC414212 core:Non-currentFinancialInstruments 2024-01-31 SC414212 bus:SmallEntities 2024-02-01 2025-01-31 SC414212 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC414212 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC414212 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC414212 bus:FullAccounts 2024-02-01 2025-01-31
Company registration number: SC414212
Brontitall Limited
Unaudited filleted financial statements
31 January 2025
Brontitall Limited
Contents
Directors and other information
Balance sheet
Notes to the financial statements
Brontitall Limited
Directors and other information
Director Mr Paul Ray
Company number SC414212
Registered office 3 Inchloan
Durris
Banchory
AB31 6DL
Accountant Nicola Woodburn FCA
100 Station Road
Bannockburn
Stirling
FK7 8JP
Brontitall Limited
Balance sheet
31 January 2025
2025 2024
Note £ £ £ £
Fixed assets
Investments 6 44,539 44,539
_______ _______
44,539 44,539
Current assets
Cash at bank and in hand 79 94
_______ _______
79 94
Creditors: amounts falling due
within one year 7 ( 486) ( 467)
_______ _______
Net current liabilities ( 407) ( 373)
_______ _______
Total assets less current liabilities 44,132 44,166
Creditors: amounts falling due
after more than one year 8 ( 7,414) ( 6,072)
_______ _______
Net assets 36,718 38,094
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 36,618 37,994
_______ _______
Shareholder funds 36,718 38,094
_______ _______
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.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 October 2025 , and are signed on behalf of the board by:
Mr Paul Ray
Director
Company registration number: SC414212
Brontitall Limited
Notes to the financial statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 3 Inchloan, Durris, Banchory, AB31 6DL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The director acknowledges there remains some uncertainty in judgements, however has no intentions of liquidating and consider the company will be able to continue for at least 12 months from the date of signing these accounts with the continued support of the director. Therefore, the accounts have been prepared on a going concern basis.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 33.33 % straight line
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 February 2024 and 31 January 2025 9,839 9,839
_______ _______
Depreciation
At 1 February 2024 and 31 January 2025 9,839 9,839
_______ _______
Carrying amount
At 31 January 2025 - -
_______ _______
At 31 January 2024 - -
_______ _______
6. Investments
Other loans Total
£ £
Cost
At 1 February 2024 and 31 January 2025 44,539 44,539
_______ _______
Impairment
At 1 February 2024 and 31 January 2025 - -
_______ _______
Carrying amount
At 31 January 2025 44,539 44,539
_______ _______
At 31 January 2024 44,539 44,539
_______ _______
All loans, made to a company owned by the director and sole shareholder have no interest being charged on them and the balance at the end of the year was £44,539 (2024-£44,539).
7. Creditors: amounts falling due within one year
2025 2024
£ £
Other creditors 486 467
_______ _______
8. Creditors: amounts falling due after more than one year
2025 2024
£ £
Other creditors 7,414 6,072
_______ _______
Included in other creditors, is an interest free loan from the director of £7,414 (2024-£6,072).