Brutons of Nailsworth Ltd 11286129 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is Rental of property Digita Accounts Production Advanced 6.30.9574.0 true true 11286129 2024-04-01 2025-03-31 11286129 2025-03-31 11286129 bus:OrdinaryShareClass1 2025-03-31 11286129 core:CurrentFinancialInstruments 2025-03-31 11286129 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11286129 core:FurnitureFittingsToolsEquipment 2025-03-31 11286129 bus:SmallEntities 2024-04-01 2025-03-31 11286129 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11286129 bus:FilletedAccounts 2024-04-01 2025-03-31 11286129 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11286129 bus:RegisteredOffice 2024-04-01 2025-03-31 11286129 bus:Director1 2024-04-01 2025-03-31 11286129 bus:Director2 2024-04-01 2025-03-31 11286129 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 11286129 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11286129 core:FurnitureFittings 2024-04-01 2025-03-31 11286129 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 11286129 countries:EnglandWales 2024-04-01 2025-03-31 11286129 2024-03-31 11286129 core:FurnitureFittingsToolsEquipment 2024-03-31 11286129 2023-04-01 2024-03-31 11286129 2024-03-31 11286129 bus:OrdinaryShareClass1 2024-03-31 11286129 core:CurrentFinancialInstruments 2024-03-31 11286129 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 11286129 core:FurnitureFittingsToolsEquipment 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11286129

Brutons of Nailsworth Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2025

Brutons of Nailsworth Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 6

Brutons of Nailsworth Ltd

Company Information

Directors | Mrs C Burdett Mr R Burdett

Registered office | Greenways Cleeve Hill Cheltenham Gloucestershire GL52 3PR

Accountants | Holberton and Co Ltd Nortonbury House 37 High Street Tewkesbury Gloucestershire GL20 5BB

Brutons of Nailsworth Ltd

(Registration number: 11286129)
Abridged Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 810 | 953
Current assets |  |  |
Debtors | 5 | 150 | 150
Cash at bank and in hand |  | 452 | 1,043
|  | 602 | 1,193
Creditors: Amounts falling due within one year |  | (652) | (228)
Net current (liabilities)/assets |  | (50) | 965
Total assets less current liabilities |  | 760 | 1,918
Accruals and deferred income |  | (252) | (424)
Net assets |  | 508 | 1,494
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
Retained earnings |  | 506 | 1,492
Shareholders' funds |  | 508 | 1,494

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 October 2025 and signed on its behalf by:

Brutons of Nailsworth Ltd

(Registration number: 11286129)
Abridged Balance Sheet as at 31 March 2025

......................................... Mr R Burdett Director

Brutons of Nailsworth Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Greenways
Cleeve Hill
Cheltenham
Gloucestershire
GL52 3PR

These financial statements were authorised for issue by the Board on 29 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Brutons of Nailsworth Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Asset class | Depreciation method and rate
Fixtures and fittings | 15% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Brutons of Nailsworth Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 1,825 | 1,825
At 31 March 2025 | 1,825 | 1,825
Depreciation
At 1 April 2024 | 872 | 872
Charge for the year | 143 | 143
At 31 March 2025 | 1,015 | 1,015
Carrying amount
At 31 March 2025 | 810 | 810
At 31 March 2024 | 953 | 953

5 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2