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Brumpton & Saunders LTD
Financial Statements
For The Year Ended 31 July 2025
Brumpton & Saunders LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
Brumpton & Saunders LTD
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 14257939

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 57,000 |  | 57,000
Tangible Assets | 5 |  | 21,250 |  | 24,403
|  |  | 78,250 |  | 81,403
CURRENT ASSETS
Stocks | 6 | 4,000 |  | 4,500 |
Debtors | 7 | - |  | 935 |
Cash at bank and in hand |  | 31,744 |  | 35,350 |
|  | 35,744 |  | 40,785 |
Creditors: Amounts Falling Due Within One Year | 8 | (108,931 ) |  | (121,586 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (73,187 ) |  | (80,801 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,063 |  | 602
NET ASSETS |  |  | 5,063 |  | 602
CAPITAL AND RESERVES
Called up share capital | 9 |  | 30,002 |  | 30,002
Profit and Loss Account |  |  | (24,939 ) |  | (29,400 )
SHAREHOLDERS' FUNDS |  |  | 5,063 |  | 602

Page 1
Page 2
Brumpton & Saunders LTD
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

A J Saunders Director
5 November 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Brumpton & Saunders LTD
Statement of Changes in Equity
For The Year Ended 31 July 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 August 2023 | 2 | (458 ) | (456)
Loss for the year and total comprehensive income | - | (28,942 ) | (28,942)
Arising on shares issued during the period | 30,000 | - | 30,000
As at 31 July 2024 and 1 August 2024 | 30,002 | (29,400 ) | 602
Profit for the year and total comprehensive income | - | 4,461 | 4,461
As at 31 July 2025 | 30,002 | (24,939 ) | 5,063

During 2024 the directors converted £30,000 of their loan account into share capital.
Page 3
Page 4
Brumpton & Saunders LTD
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Brumpton & Saunders LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14257939 . The registered office is The Golden Larches, Uaam Vaar, Balquhidder Station, Lochearnhead, FK19 8NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. The value of goodwill is assessed at each balance sheet date. The directors believe that the value of goodwill is in excess of the value shown on the balance sheet.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 15% on cost

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 57,000
As at 31 July 2025 | 57,000
Net Book Value
As at 31 July 2025 | 57,000
As at 1 August 2024 | 57,000

Page 4
Page 5
Brumpton & Saunders LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 August 2024 | 30,224
Additions | 1,476
As at 31 July 2025 | 31,700
Depreciation
As at 1 August 2024 | 5,821
Provided during the period | 4,629
As at 31 July 2025 | 10,450
Net Book Value
As at 31 July 2025 | 21,250
As at 1 August 2024 | 24,403

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,000 |  | 4,500

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 935

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | 278
Other taxes and social security | - |  | 95
VAT | 4,917 |  | 7,207
Accruals and deferred income | 2,519 |  | 12,678
Directors' loan accounts | 101,496 |  | 101,328
| 108,931 |  | 121,586

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 30,002 |  | 30,002

10. Financial Instruments
There are no financial instruments that need reporting here.
11. Directors advances. Credits and Guarantees
Page 5
Page 6
Brumpton & Saunders LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
At the 31 July 2025 the directors had invested £101,496 (2024:£101,328) into the company as a long term loan. This will not be repaid until the company can repay it without incurring financial problems.
In 2024, the directors converted £30,000 of the loan into share capital.
Page 6