REGISTERED NUMBER: 02604297

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRUNEL ENGRAVING COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M L Wright

Mrs D J Wright

T J Pycock

P M P Wright

SECRETARY:

Mrs D J Wright

REGISTERED OFFICE:

Britannia Way

Clevedon

Bristol

BS21 6QH

REGISTERED NUMBER:

02604297

ACCOUNTANTS:

Lapin Associates Limited

92 Nore Road

Portishead

Bristol

BS208DX

FIXED ASSETS

Intangible assets

4

36,000

-

Tangible assets

5

760,972

512,379

Investments

6

-

-

796,972

512,379

CURRENT ASSETS

Stocks

69,899

21,698

Debtors

7

592,817

134,676

Cash at bank

777,471

1,243,200

1,440,187

1,399,574

CREDITORS

Amounts falling due within one year

8

363,213

283,406

NET CURRENT ASSETS

1,076,974

1,116,168

TOTAL ASSETS LESS CURRENT LIABILITIES

1,873,946

1,628,547

CREDITORS

Amounts falling due after more than one year

9

150,188

72,831

NET ASSETS

1,723,758

1,555,716

CAPITAL AND RESERVES

Called up share capital

1,337

1,337

Retained earnings

1,722,421

1,554,379

SHAREHOLDERS' FUNDS

1,723,758

1,555,716

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

M L Wright - Director

1.	STATUTORY INFORMATION

Brunel Engraving Company Limited is a private company, limited by shares , registered in Not specified/Other. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of six years.

Goodwill, being the amount paid in connection with the acquisition of the business, is being amortised evenly over its estimated useful life at 6.667%

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

at variable rates on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 32 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

150,000

Additions

40,000

At 31 March 2025

190,000

AMORTISATION

At 1 April 2024

150,000

Charge for year

4,000

At 31 March 2025

154,000

NET BOOK VALUE

At 31 March 2025

36,000

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

1,301,269

Additions

286,011

At 31 March 2025

1,587,280

DEPRECIATION

At 1 April 2024

788,890

Charge for year

37,418

At 31 March 2025

826,308

NET BOOK VALUE

At 31 March 2025

760,972

At 31 March 2024

512,379

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

150,000

PROVISIONS

At 1 April 2024

and 31 March 2025

150,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

156,365

134,676

Other debtors

436,452

-

592,817

134,676

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

63,508

37,163

Trade creditors

52,568

63,118

Taxation and social security

236,888

164,791

Other creditors

10,249

18,334

363,213

283,406

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

25,175

Hire purchase contracts

150,188

47,656

150,188

72,831