REGISTERED NUMBER: 01670782 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

BRAHAM AND DIXON (1985) LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

E Mudd

Mrs G Mudd

E T Mudd

SECRETARY:

E Mudd

REGISTERED OFFICE:

88 Hodgson Street

Cleveland Street

Hull

East Yorkshire

HU8 7JB

REGISTERED NUMBER:

01670782 (England and Wales)

ACCOUNTANTS:

Cheetham Allen

Chartered Accountants

17 Wright Street

Hull

East Yorkshire

HU2 8HU

FIXED ASSETS

Tangible assets

4

205,403

211,242

CURRENT ASSETS

Stocks

2,430

2,165

Debtors

5

398,472

261,032

Cash at bank and in hand

156,788

211,093

557,690

474,290

CREDITORS

Amounts falling due within one year

6

174,653

106,477

NET CURRENT ASSETS

383,037

367,813

TOTAL ASSETS LESS CURRENT LIABILITIES

588,440

579,055

PROVISIONS FOR LIABILITIES

7

6,298

7,407

NET ASSETS

582,142

571,648

CAPITAL AND RESERVES

Called up share capital

8

20,000

20,000

Retained earnings

562,142

551,648

SHAREHOLDERS' FUNDS

582,142

571,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th November 2025 and were signed on its behalf by:

E Mudd - Director

1.	STATUTORY INFORMATION

Braham and Dixon (1985) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is calculated to write down the cost less estimated residual value of all fixed assets over their expected useful lives.

The rates generally applicable are:-

Freehold property

2% per annum

- on cost

Plant and machinery

15% per annum

- reducing balance method

Fixtures and fittings

at variable rates

- reducing balance method

Motor vehicles

25% per annum

- reducing balance method

No depreciation has been provided on the freehold property as the directors are of the opinion that the residual value of the freehold property is at least equal to the original cost.

Stocks

Stocks are stated at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1st May 2024

233,058

180,427

24,443

35,198

473,126

Additions

-

1,498

-

-

1,498

At 30th April 2025

233,058

181,925

24,443

35,198

474,624

DEPRECIATION

At 1st May 2024

60,801

166,615

13,626

20,842

261,884

Charge for year

-

2,127

1,622

3,588

7,337

At 30th April 2025

60,801

168,742

15,248

24,430

269,221

NET BOOK VALUE

At 30th April 2025

172,257

13,183

9,195

10,768

205,403

At 30th April 2024

172,257

13,812

10,817

14,356

211,242

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

186,235

132,606

Amounts recoverable on contracts

143,900

68,784

Other debtors

18,337

9,642

348,472

211,032

Amounts falling due after more than one year:

Other debtors

50,000

50,000

Aggregate amounts

398,472

261,032

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

121,387

38,228

Taxation and social security

15,453

31,724

Other creditors

37,813

36,525

174,653

106,477

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

6,298

7,407

Deferred

tax

£

Balance at 1st May 2024

7,407

Accelerated capital allowances

(1,109

)

Balance at 30th April 2025

6,298

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20,000

Ordinary

£1

20,000

20,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th April 2025 and 30th April 2024:

2025

2024

£

£

E Mudd and Mrs G Mudd

Balance outstanding at start of year

-

-

Amounts advanced

26,681

-

Amounts repaid

(17,020

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,661

-

10.	ULTIMATE CONTROLLING PARTY

For both the current and previous year the company was under the control of the directors.