REGISTERED NUMBER: 06030712 (England and Wales)

BRINSONS LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

T A Isaac

REGISTERED OFFICE:

'Eastgate'

Market Street

Caerphilly

Mid Glamorgan

CF83 1NX

REGISTERED NUMBER:

06030712 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Intangible assets

4

150,000

300,000

Tangible assets

5

2,914

4,440

152,914

304,440

CURRENT ASSETS

Debtors

6

318,687

40,589

Cash at bank

106,818

87,864

425,505

128,453

CREDITORS

Amounts falling due within one year

7

(146,938

)

(217,265

)

NET CURRENT ASSETS/(LIABILITIES)

278,567

(88,812

)

TOTAL ASSETS LESS CURRENT LIABILITIES

431,481

215,628

CREDITORS

Amounts falling due after more than one year

8

(42,781

)

(58,854

)

PROVISIONS FOR LIABILITIES

(975

)

(975

)

NET ASSETS

387,725

155,799

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

387,525

155,599

387,725

155,799

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 December 2025 and were signed by:

T A Isaac - Director

1.	STATUTORY INFORMATION

Brinsons 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.

The company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

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

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.

There have been no material departures from Financial Reporting Standard 102 1A.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Fixtures and Fittings

-

Straight line over 4 years

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

1,029,632

Disposals

(514,816

)

At 31 March 2025

514,816

AMORTISATION

At 1 April 2024

729,632

Eliminated on disposal

(364,816

)

At 31 March 2025

364,816

NET BOOK VALUE

At 31 March 2025

150,000

At 31 March 2024

300,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Fittings

£

COST

At 1 April 2024

33,268

Additions

1,270

At 31 March 2025

34,538

DEPRECIATION

At 1 April 2024

28,828

Charge for year

2,796

At 31 March 2025

31,624

NET BOOK VALUE

At 31 March 2025

2,914

At 31 March 2024

4,440

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,847

24,818

Other debtors

52,456

-

Directors' current accounts

21,813

-

Prepayments and accrued income

217,571

15,771

318,687

40,589

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,074

45,578

Trade creditors

9,245

23,581

Corporation tax

-

12,240

Social security and other taxes

3,554

6,763

VAT

21,161

20,081

Other creditors

82,893

94,125

Directors' current accounts

-

315

Accruals and deferred income

14,011

14,582

146,938

217,265

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

42,781

58,854

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Finance Wales

-

38,324

The long-term loan with Finance Wales is secured by a fixed and floating charge over all assets, now or in the future, belonging to the Company and by a negative pledge.

10.	OTHER FINANCIAL COMMITMENTS

At the year end date, the company had financial commitments of £37,272 (2023 £49,696) in respect of an operating lease on the printer and phones.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brinsons Limited for the year ended 31 March 2025 which comprise the Profit and loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Brinsons Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brinsons Limited and state those matters that we have agreed to state to the director of Brinsons Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brinsons Limited and its director for our work or for this report.

It is your duty to ensure that Brinsons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brinsons Limited. You consider that Brinsons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brinsons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

18 December 2025