Brindley Associates Limited Accounts






Brindley Associates Limited

	Company No. SC290803
		Information for Filing with The Registrar
		30 September 2025

The Directors present their report and the accounts for the year ended 30 September 2025.

Principal activities
The principal activity of the company during the year under review was other engineering activities.




Directors

The Directors who served at any time during the year were as follows:

L. Moore
R. Wilkie








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

L. Moore
Director
05 December 2025

at	30 September 2025
Company No.		SC290803	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	15,114	29,052


				15,114	29,052
Current assets

	Debtors		5	711,606	745,385

	Cash at bank and in hand			129,951	89,410
				841,557	834,795
Creditors: Amount falling due within one year			6	(327,276)	(316,581)
Net current assets				514,281	518,214
Total assets less current liabilities				529,395	547,266
Creditors: Amounts falling due after more than one year			7	(113,591)	(123,539)
Provisions for liabilities

	Other provisions			-	(5,536)
Net assets				415,804	418,191

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	415,704	418,091

Total equity				415,804	418,191



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 05 December 2025 and signed on its behalf by:
L. Moore
Director
05 December 2025

for the year ended 30 September 2025

General information

Brindley Associates Limited is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC290803

Its registered office is:

Dolphin House

4 Hunter Square

Edinburgh

EH1 1QW

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing balance

Furniture, fittings and equipment

25% Reducing balance

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 profit and loss account 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	13	13

4	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 October 2024	3,156	79,479	82,635
		Additions	-	3,620	3,620


		Disposals	-	(36,234)	(36,234)
		At 30 September 2025	3,156	46,865	50,021
		Depreciation
		At 1 October 2024	2,324	51,259	53,583
		Charge for the year	208	15,882	16,090


		Disposals	-	(34,766)	(34,766)
		At 30 September 2025	2,532	32,375	34,907
		Net book values
		At 30 September 2025	624	14,490	15,114
		At 30 September 2024	832	28,220	29,052

5	Debtors
			2025	2024
			£	£
		Trade debtors	623,068	454,157

		Corporation tax recoverable	65,282	65,258


		Loans to directors	3,155	194,611

		Prepayments and accrued income	20,101	31,359
			711,606	745,385

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	5,843	3,975


		Trade creditors	14,860	29,681

		Taxes and social security	236,773	252,691

		Other creditors	18,742	7,899
		Accruals and deferred income	51,058	22,335
			327,276	316,581

7	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	113,591	123,539






			113,591	123,539

Share Capital

100 ordinary shares at £1 each fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	254,928	31,236

			254,928	31,236

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	254,928	31,236
			254,928	31,236