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Registered number: 13338428
Brash Monumental Masons Ltd
Financial Statements
For The Year Ended 30 April 2025
ADC Accountants Limited
Brash Monumental Masons Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Brash Monumental Masons Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 13338428

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,685 |  | 5,801
|  |  | 4,685 |  | 5,801
CURRENT ASSETS
Stocks | 5 | 7,500 |  | 7,000 |
Debtors | 6 | 34,166 |  | 37,132 |
Cash at bank and in hand |  | 108,754 |  | 113,835 |
|  | 150,420 |  | 157,967 |
Creditors: Amounts Falling Due Within One Year | 7 | (26,708 ) |  | (48,393 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 123,712 |  | 109,574
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 128,397 |  | 115,375
NET ASSETS |  |  | 128,397 |  | 115,375
CAPITAL AND RESERVES
Called up share capital | 8 |  | 220 |  | 220
Profit and Loss Account |  |  | 128,177 |  | 115,155
SHAREHOLDERS' FUNDS |  |  | 128,397 |  | 115,375

Page 1
Page 2
Brash Monumental Masons Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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

Dr Graham Spratt Director
28/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brash Monumental Masons Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Brash Monumental Masons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13338428 . The registered office is 15 Market Street Standish, Wigan, Lancashire, WN6 0HW.
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. 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:

Plant & Machinery | 15% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 25% Computer equipment

2.4. 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.
Page 3
Page 4
Brash Monumental Masons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 900 | 3,500 | 3,840 | 2,300 | 10,540
As at 30 April 2025 | 900 | 3,500 | 3,840 | 2,300 | 10,540
Depreciation
As at 1 May 2024 | 348 | 2,023 | 1,038 | 1,330 | 4,739
Provided during the period | 83 | 369 | 421 | 243 | 1,116
As at 30 April 2025 | 431 | 2,392 | 1,459 | 1,573 | 5,855
Net Book Value
As at 30 April 2025 | 469 | 1,108 | 2,381 | 727 | 4,685
As at 1 May 2024 | 552 | 1,477 | 2,802 | 970 | 5,801

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 7,500 |  | 7,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 33,993 |  | 36,912
Other debtors | 173 |  | 220
| 34,166 |  | 37,132

Page 4
Page 5
Brash Monumental Masons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,401 |  | 8,464
Other creditors | 850 |  | 24,920
Taxation and social security | 19,457 |  | 15,009
| 26,708 |  | 48,393

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 220 |  | 220

Page 5