REGISTERED NUMBER: 05852570 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Brenvale Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D F May

REGISTERED OFFICE:

Chilton Airfield

Waldingfield Road

Sudbury

Suffolk

REGISTERED NUMBER:

05852570 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Tangible assets

4

647,973

770,282

CURRENT ASSETS

Stocks

-

85,833

Debtors

5

96,340

113,223

Cash at bank

103,971

68,350

200,311

267,406

CREDITORS

Amounts falling due within one year

6

244,089

396,375

NET CURRENT LIABILITIES

(43,778

)

(128,969

)

TOTAL ASSETS LESS CURRENT LIABILITIES

604,195

641,313

CREDITORS

Amounts falling due after more than one year

7

(86,659

)

(106,869

)

PROVISIONS FOR LIABILITIES

(159,474

)

(189,890

)

NET ASSETS

358,062

344,554

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

358,060

344,552

SHAREHOLDERS' FUNDS

358,062

344,554

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 director acknowledges his 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 director and authorised for issue on 23 December 2025 and were signed by:

D F May - Director

1.	STATUTORY INFORMATION

Brenvale 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.

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.

The functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

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.

Plant & machinery - 15% reducing balance basis

Fixtures & fittings - 15% reducing balance basis

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 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.

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.

Going concern

Current liabilities exceed current assets, however, after reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

1,183,864

Additions

451,961

Disposals

(601,779

)

At 31 March 2025

1,034,046

DEPRECIATION

At 1 April 2024

413,582

Charge for year

82,212

Eliminated on disposal

(109,721

)

At 31 March 2025

386,073

NET BOOK VALUE

At 31 March 2025

647,973

At 31 March 2024

770,282

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

Plant and

machinery

etc

£

COST

At 1 April 2024

643,506

Additions

251,371

Disposals

(286,379

)

At 31 March 2025

608,498

DEPRECIATION

At 1 April 2024

222,624

Charge for year

54,782

Eliminated on disposal

(59,517

)

At 31 March 2025

217,889

NET BOOK VALUE

At 31 March 2025

390,609

At 31 March 2024

420,882

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

582

-

Amounts owed by group undertakings

58,396

-

Other debtors

37,362

113,223

96,340

113,223

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,655

49,912

Hire purchase contracts

95,308

76,675

Trade creditors

40,926

57,600

Amounts owed to group undertakings

-

192,273

Taxation and social security

101,150

17,965

Other creditors

2,050

1,950

244,089

396,375

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

8,467

16,622

Hire purchase contracts

78,192

90,247

86,659

106,869

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

173,500

166,922

The company's debts to HSBC Bank plc are secured by fixed and floating charges against all the assets of the business.

9.	RELATED PARTY DISCLOSURES