S.Brennan H&T Ltd

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—5

Registered number: 11596762

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,000		4,000
Tangible Assets	5		30		60

			3,030		4,060
CURRENT ASSETS
Debtors		4,546		1,021
Cash at bank and in hand		2,890		613

		7,436		1,634
Creditors: Amounts Falling Due Within One Year		(5,116 )		(13,602 )

NET CURRENT ASSETS (LIABILITIES)			2,320		(11,968 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,350		(7,908 )

NET ASSETS/(LIABILITIES)			5,350		(7,908 )

CAPITAL AND RESERVES
Called up share capital	6		101		101
Profit and Loss Account			5,249		(8,009 )

SHAREHOLDERS' FUNDS			5,350		(7,908)

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S.Brennan H&T Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Samantha Norton

Director

28/11/2025

The notes on pages 4 to 5 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 October 2023	101	54	155
Loss for the year and total comprehensive income	-	(8,063 )	(8,063)

As at 30 September 2024 and 1 October 2024	101	(8,009 )	(7,908)


Profit for the year and total comprehensive income	-	17,208	17,208

Dividends paid	-	(3,950)	(3,950)

As at 30 September 2025	101	5,249	5,350

1. General Information

S.Brennan H&T Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11596762 . The registered office is 7 Lister Close Church Village, Pontypridd, CF38 1GL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

20% Straight Line

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2024	10,000

As at 30 September 2025	10,000

Amortisation
As at 1 October 2024	6,000
Provided during the period	1,000

As at 30 September 2025	7,000

Net Book Value
As at 30 September 2025	3,000

As at 1 October 2024	4,000

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S.Brennan H&T Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	1,254

As at 30 September 2025	1,254

Depreciation
As at 1 October 2024	1,194
Provided during the period	30

As at 30 September 2025	1,224

Net Book Value
As at 30 September 2025	30

As at 1 October 2024	60

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

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