Company Registration No. 07559362 (England and Wales)
Brontel Limited
Unaudited accounts
for the year ended 31 March 2025
Brontel Limited
Unaudited accounts
Contents
Brontel Limited
Statement of financial position
as at 31 March 2025
Tangible assets
4,836
23,779
Cash at bank and in hand
249,945
117,791
Creditors: amounts falling due within one year
(466,488)
(221,345)
Net current assets/(liabilities)
48,834
(21,588)
Total assets less current liabilities
53,670
2,191
Provisions for liabilities
Net assets/(liabilities)
53,066
(221)
Called up share capital
1
1
Profit and loss account
53,065
(222)
Shareholders' funds
53,066
(221)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 December 2025 and were signed on its behalf by
Jonathan Rutter
Director
Company Registration No. 07559362
Brontel Limited
Notes to the Accounts
for the year ended 31 March 2025
Brontel Limited is a private company, limited by shares, registered in England and Wales, registration number 07559362. The registered office is 8 Whitehouse Street, Leeds, West Yorkshire, LS10 1AD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Straight Line
Computer equipment
33% Straight Line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Stocks and Work in Progress
Stocks and Work in Progress have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Brontel Limited
Notes to the Accounts
for the year ended 31 March 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
13,988
39,618
7,933
19,494
81,033
Disposals
-
(29,000)
-
-
(29,000)
At 31 March 2025
13,988
10,618
7,933
19,494
52,033
At 1 April 2024
10,983
21,828
7,760
16,683
57,254
Charge for the year
3,005
4,448
173
2,811
10,437
On disposals
-
(20,494)
-
-
(20,494)
At 31 March 2025
13,988
5,782
7,933
19,494
47,197
At 31 March 2025
-
4,836
-
-
4,836
At 31 March 2024
3,005
17,790
173
2,811
23,779
Amounts falling due within one year
Trade debtors
31,761
22,716
Accrued income and prepayments
205,116
2,756
Other debtors
11,836
16,841
Brontel Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
54,576
-
Trade creditors
257,567
149,611
Taxes and social security
57,754
26,268
Other creditors
53,380
10,949
8
Average number of employees
During the year the average number of employees was 3 (2024: 6).