B.R.J. COMMERCIAL ACCESSORIES LIMITED

B.R.J. COMMERCIAL ACCESSORIES LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	47,043	47,043
Tangible fixed assets	4	260,121	260,121
		307,164	307,164
Current assets
Debtors		5,000	5,000
Cash at bank and in hand		4,271	3,577
		9,271	8,577
Creditors: amount falling due within one year		(9,100)	(11,125)
Net current assets		171	(2,548)

Total assets less current liabilities		307,335	304,616
Creditors: amount falling due after more than one year		(242,506)	(242,506)
Net assets		64,829	62,110

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		64,729	62,010
Shareholders' funds		64,829	62,110

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

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 06 December 2025 and were signed by:

-------------------------------
Khurram SHAHZAD
Director

B.R.J. COMMERCIAL ACCESSORIES LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

B.R.J. COMMERCIAL ACCESSORIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 01702768, registration address UNIT 2 THE DAVENPORT CENTRE, RENWICK ROAD, BARKING, IG11 0SH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	47,043	47,043
Additions	-	-
Disposals	-	-
At 31 March 2025	47,043	47,043
Net book values
At 31 March 2025	47,043	47,043
At 31 March 2024	47,043	47,043

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 April 2024	45,043	45,043
Additions	-	-
Disposals	-	-
Revaluations	215,078	215,078
At 31 March 2025	260,121	260,121
Depreciation
At 01 April 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	260,121	260,121
Opening balance as at 01 April 2024	260,121	260,121

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: 01702768
England and Wales
B.R.J. COMMERCIAL ACCESSORIES LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025