Brumpton & Saunders LTD

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

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

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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.

	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

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. 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

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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

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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.

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