Registration number: 03687122

Brittle Holdings Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Brittle Holdings Limited

Company Information

Directors

Mr R R J Brittle Mr R C Brittle

Registered office

C/O Howsons Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Accountants

Howsons Chartered AccountantsWinton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Brittle Holdings Limited

(Registration number: 03687122)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investment property		240,459	240,459
Current assets
Stocks	4	229,883	228,979
Debtors	5	165,757	47,077
Cash at bank and in hand		5,065	96,616
		400,705	372,672
Creditors: Amounts falling due within one year	6	(497,433)	(494,839)
Net current liabilities		(96,728)	(122,167)
Total assets less current liabilities		143,731	118,292
Creditors: Amounts falling due after more than one year	6	(77,584)	(96,861)
Net assets		66,147	21,431
Capital and reserves
Called up share capital		100	100
Retained earnings		66,047	21,331
Shareholders' funds		66,147	21,431

For the financial 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.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 December 2025 and signed on its behalf by:
 

......................................... Mr R R J Brittle Director

Brittle Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/O Howsons
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Brittle Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4

Stocks

	2025 £	2024 £
Other inventories	229,883	228,979

Brittle Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Debtors

	2025 £	2024 £
Trade debtors	21,720	29,041
Prepayments	36,000	-
Other debtors	108,037	18,036
	165,757	47,077

Brittle Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts		19,277	18,552
Trade creditors		483	1,839
Taxation and social security		25,965	23,190
Other creditors		14,602	14,152
Other borrowings		100,000	100,000
Directors' loan account		337,106	337,106
		497,433	494,839
Due after one year
Loans and borrowings		77,584	96,861

7	Going Concern

The financial statements have been prepared on the basis that the company is a going concern. The company has made a profit in the year and the directors believe that with their support this will continue into the foreseeable future.