Brittain Ltd - Filleted accounts

Registered number

06474010

Brittain Ltd

Filleted Accounts

31 January 2025

Brittain Ltd
Registered number:		06474010
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	-			364
Cash at bank and in hand		38			774
		38			1,138

Creditors: amounts falling due within one year	4	-			(1,017)

Net current assets			38			121

Net assets			38			121

Capital and reserves
Called up share capital			100			100
Profit and loss account			(62)			21

Shareholders' funds			38			121

The director is 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 director acknowledges his 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.




N Brittain
Director
Approved by the board on 29 October 2025

Brittain Ltd
Notes to the Accounts
for the year ended 31 January 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 from the rendering of services 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Debtors	2025		2024
£			£

	Other debtors	-		364


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Other creditors	-		1,017


5	Other information

	Brittain Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	46 Butterwick Way
	Welwyn
	Hertfordshire
	AL6 9GH