Bronze Records Limited 31/03/2025 iXBRL

Company registration number: 04884432

Bronze Records Limited

Unaudited filleted financial statements

31 March 2025

Bronze Records Limited

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Bronze Records Limited

Directors and other information


	Director	Mrs P A Bron


	Secretary	Mrs P A Bron


	Company number	04884432


	Registered office	20 Sunningdale Close
		Stanmore
		Middlesex
		HA7 3QL


	Accountant	Passer & Co
		20 Sunningdale Close
		Stanmore
		HA7 3QL

Bronze Records Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	1		1
Tangible assets	6	1		1
		_______		_______
			2		2

Current assets
Cash at bank and in hand		630		730
		_______		_______
		630		730
Creditors: amounts falling due
within one year	7	( 84,300)		( 84,300)
		_______		_______
Net current liabilities			( 83,670)		( 83,570)
			_______		_______
Total assets less current liabilities			( 83,668)		( 83,568)

			_______		_______
Net liabilities			( 83,668)		( 83,568)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 83,768)		( 83,668)
			_______		_______
Shareholders deficit			( 83,668)		( 83,568)
			_______		_______

For the 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 11 December 2025 , and are signed on behalf of the board by:

Mrs P A Bron

Director

Company registration number: 04884432

Bronze Records Limited

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	100	( 83,572)	( 83,472)

Loss for the year		( 96)	( 96)
	_______	_______	_______
Total comprehensive income for the year	-	( 96)	( 96)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	100	( 83,668)	( 83,568)

Loss for the year		( 100)	( 100)
	_______	_______	_______
Total comprehensive income for the year	-	( 100)	( 100)

	_______	_______	_______
At 31 March 2025	100	( 83,768)	( 83,668)
	_______	_______	_______

Bronze Records Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Sunningdale Close, Stanmore, Middlesex, HA7 3QL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

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

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	1,552	1,552
	_______	_______
Amortisation
At 1 April 2024 and 31 March 2025	-	1,551
	_______	_______
Carrying amount
At 31 March 2025	1,552	1
	_______	_______
At 31 March 2024	1,552	1
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	853	853
	_______	_______
Depreciation
At 1 April 2024 and 31 March 2025	852	852
	_______	_______
Carrying amount
At 31 March 2025	1	1
	_______	_______
At 31 March 2024	1	1
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	84,300	84,300
	_______	_______