REGISTERED NUMBER: 05734296 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Bryony Metal Treatments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

L Dodd

J Dodd

REGISTERED OFFICE:

Unit 4

Douglas Road Industrial Estate

Kingswood

Bristol

BS15 8PD

REGISTERED NUMBER:

05734296 (England and Wales)

ACCOUNTANTS:

Stanley Joseph Limited

Chartered Accountants

Suite 1

Liberty House

South Liberty Lane

Bristol

BS3 2ST

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

37,128

29,226

37,128

29,226

CURRENT ASSETS

Stocks

14,225

14,054

Debtors

6

51,101

40,541

Cash at bank

54,764

71,515

120,090

126,110

CREDITORS

Amounts falling due within one year

7

32,885

28,205

NET CURRENT ASSETS

87,205

97,905

TOTAL ASSETS LESS CURRENT LIABILITIES

124,333

127,131

CREDITORS

Amounts falling due after more than one year

8

(7,853

)

-

PROVISIONS FOR LIABILITIES

(7,032

)

(7,237

)

NET ASSETS

109,448

119,894

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

109,446

119,892

109,448

119,894

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 30 December 2025 and were signed on its behalf by:

J Dodd - Director

1.	STATUTORY INFORMATION

Bryony Metal Treatments 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.

Turnover

Turnover represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of four years.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

Over period of lease

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

64,264

AMORTISATION

At 1 April 2024

and 31 March 2025

64,264

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

2,380

106,008

994

Additions

-

-

-

Disposals

-

-

-

At 31 March 2025

2,380

106,008

994

DEPRECIATION

At 1 April 2024

2,103

93,923

994

Charge for year

159

2,418

-

Eliminated on disposal

-

-

-

At 31 March 2025

2,262

96,341

994

NET BOOK VALUE

At 31 March 2025

118

9,667

-

At 31 March 2024

277

12,085

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

83,187

562

193,131

Additions

18,945

-

18,945

Disposals

(16,673

)

-

(16,673

)

At 31 March 2025

85,459

562

195,403

DEPRECIATION

At 1 April 2024

66,426

459

163,905

Charge for year

6,442

103

9,122

Eliminated on disposal

(14,752

)

-

(14,752

)

At 31 March 2025

58,116

562

158,275

NET BOOK VALUE

At 31 March 2025

27,343

-

37,128

At 31 March 2024

16,761

103

29,226

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

Motor

vehicles

£

COST

Additions

18,945

At 31 March 2025

18,945

DEPRECIATION

Charge for year

3,473

At 31 March 2025

3,473

NET BOOK VALUE

At 31 March 2025

15,472

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

51,101

40,541

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

2,547

-

Trade creditors

7,234

3,445

Taxation and social security

15,127

20,540

Other creditors

7,977

4,220

32,885

28,205

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

7,853

-