REGISTERED NUMBER: 01786239 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

BRADCRAY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M McClements

J Waugh

REGISTERED OFFICE:

Riverside House River Lane

Saltney

Chester

CH4 8RQ

REGISTERED NUMBER:

01786239 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Virgin Money UK PLC.

FIXED ASSETS

Tangible assets

4

1,467,506

1,494,299

CURRENT ASSETS

Stocks

5

507,222

493,529

Debtors

6

609,529

330,901

Cash at bank

44,009

72,983

1,160,760

897,413

CREDITORS

Amounts falling due within one year

7

997,175

825,303

NET CURRENT ASSETS

163,585

72,110

TOTAL ASSETS LESS CURRENT LIABILITIES

1,631,091

1,566,409

CREDITORS

Amounts falling due after more than one year

8

(18,093

)

(27,533

)

PROVISIONS FOR LIABILITIES

10

(24,284

)

(30,983

)

NET ASSETS

1,588,714

1,507,893

CAPITAL AND RESERVES

Called up share capital

11

212,675

212,675

Share premium

21,421

21,421

Retained earnings

1,354,618

1,273,797

SHAREHOLDERS' FUNDS

1,588,714

1,507,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th November 2025 and were signed on its behalf by:

A M McClements - Director

1.	STATUTORY INFORMATION

Bradcray 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

Nil

Improvements to property

-

Nil

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 25 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1st April 2024

944,253

426,116

152,058

Additions

-

-

14,508

At 31st March 2025

944,253

426,116

166,566

DEPRECIATION

At 1st April 2024

-

-

85,129

Charge for year

-

-

19,208

At 31st March 2025

-

-

104,337

NET BOOK VALUE

At 31st March 2025

944,253

426,116

62,229

At 31st March 2024

944,253

426,116

66,929

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2024

151,742

72,598

17,681

1,764,448

Additions

4,832

-

-

19,340

At 31st March 2025

156,574

72,598

17,681

1,783,788

DEPRECIATION

At 1st April 2024

126,452

42,010

16,558

270,149

Charge for year

11,696

14,844

385

46,133

At 31st March 2025

138,148

56,854

16,943

316,282

NET BOOK VALUE

At 31st March 2025

18,426

15,744

738

1,467,506

At 31st March 2024

25,290

30,588

1,123

1,494,299

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st April 2024

and 31st March 2025

59,000

DEPRECIATION

At 1st April 2024

13,767

Charge for year

11,800

At 31st March 2025

25,567

NET BOOK VALUE

At 31st March 2025

33,433

At 31st March 2024

45,233

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

507,222

493,529

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

201,333

221,780

Other debtors

364,391

65,273

Prepayments and accrued income

43,805

43,848

609,529

330,901

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

9,440

9,440

Trade creditors

205,902

252,198

Tax

33,639

23,763

Social security and other taxes

14,943

16,259

VAT

56,990

55,246

Other creditors

622,021

421,856

Accrued expenses

54,240

46,541

997,175

825,303

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

18,093

27,533

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase

27,533

36,973

10.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

24,284

30,983

Deferred

tax

£

Balance at 1st April 2024

30,983

Changes in tax allowances

(6,699

)

Balance at 31st March 2025

24,284

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

212,675

Ordinary

£1

212,675

212,675

12.	CAPITAL COMMITMENTS

31.3.25

31.3.24

£

£

Contracted but not provided for in the

financial statements

-

-

13.	ULTIMATE CONTROLLING PARTY