Brhtek Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: SC670261

		31 December 2024		31 August 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,736		8,200

			23,736		8,200
CURRENT ASSETS
Debtors	5	4,048		2,000
Cash at bank and in hand		1,275		12,407

		5,323		14,407
Creditors: Amounts Falling Due Within One Year	6	(611 )		(4,930 )

NET CURRENT ASSETS (LIABILITIES)			4,712		9,477

TOTAL ASSETS LESS CURRENT LIABILITIES			28,448		17,677

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,934 )		-

NET ASSETS			22,514		17,677

CAPITAL AND RESERVES
Called up share capital	7		100		100
Income Statement			22,414		17,577

SHAREHOLDERS' FUNDS			22,514		17,677

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Brhtek Limited

Statement of Financial Position (continued)

As At 31 December 2024

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Bryan Hutcheson

Director

30/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Brhtek Limited is a private company, limited by shares, incorporated in Scotland, registered number SC670261 . The registered office is 272 Bath Street, Glasgow, Scotland, G2 4JR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straight Line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2023: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2023	4,819	6,249	1,069	12,137
Additions	-	25,000	-	25,000
Disposals	-	(6,249 )	-	(6,249 )

As at 31 December 2024	4,819	25,000	1,069	30,888

...CONTINUED

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Brhtek Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2023 to 31 December 2024

Depreciation
As at 1 September 2023	850	2,734	353	3,937
Provided during the period	596	5,000	353	5,949
Disposals	-	(2,734 )	-	(2,734 )

As at 31 December 2024	1,446	5,000	706	7,152

Net Book Value
As at 31 December 2024	3,373	20,000	363	23,736

As at 1 September 2023	3,969	3,515	716	8,200

5. Debtors

	31 December 2024	31 August 2023
	£	£
Due within one year
Other debtors	4,048	2,000

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024	31 August 2023
	£	£
Trade creditors	(1 )	-
Other creditors	612	1,271
Taxation and social security	-	3,659

	611	4,930

7. Share Capital

	31 December 2024	31 August 2023
	£	£
Allotted, Called up and fully paid	100	100

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