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Company Registration No. SC257300 (Scotland)
Bronze Edition Limited Unaudited accounts for the year ended 31 December 2025
Bronze Edition Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bronze Edition Limited Company Information for the year ended 31 December 2025
Director
H Neilson
Company Number
SC257300 (Scotland)
Registered Office
2 York Square Grangemouth Stirlingshire FK3 8BB Scotland
Accountants
Bridge of Allan Enterprise Ltd "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH
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Bronze Edition Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
13,606
8,341
Current assets
Inventories
1,265
1,010
Debtors
5
3
-
Cash at bank and in hand
10,330
12,875
11,598
13,885
Creditors: amounts falling due within one year
6
(14,358)
(14,528)
Net current liabilities
(2,760)
(643)
Total assets less current liabilities
10,846
7,698
Creditors: amounts falling due after more than one year
7
-
(579)
Provisions for liabilities
Deferred tax
(2,463)
(1,585)
Net assets
8,383
5,534
Capital and reserves
Called up share capital
2
2
Profit and loss account
8,381
5,532
Shareholders' funds
8,383
5,534
For the year ending 31 December 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 her 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 27 January 2026 and were signed on its behalf by
H Neilson Director Company Registration No. SC257300
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Bronze Edition Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Bronze Edition Limited is a private company, limited by shares, registered in Scotland, registration number SC257300. The registered office is 2 York Square , Grangemouth , Stirlingshire , FK3 8BB, Scotland .
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
25% per annum reducing balance
Fixtures & fittings
25% per annum reducing balance
Going concern
The financial statements have been prepared on a going concern basis . The Director has reviewed and considered relevant information in making her assessment. Based on these assessments, the Director has concluded that she can continue to adopt the going concern basis in preparing the annual report and accounts.
Turnover
Income from tanning salon operations is measured by the amounts invoiced during the year and is measured at the fair value of the consideration received, or receivable, excluding discounts , rebates , value added tax , and other sales tax.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Taxation
Taxation for the year comprises current & deferred tax. Tax is recognised in the Statement of Income & Retained Earnings , except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 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 balance sheet date. 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.
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Bronze Edition Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
56,164
7,276
63,440
Additions
9,800
-
9,800
At 31 December 2025
65,964
7,276
73,240
Depreciation
At 1 January 2025
49,323
5,776
55,099
Charge for the year
4,160
375
4,535
At 31 December 2025
53,483
6,151
59,634
Net book value
At 31 December 2025
12,481
1,125
13,606
At 31 December 2024
6,841
1,500
8,341
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
3
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
834
2,160
Taxes and social security
-
2,156
Loans from directors
12,724
9,412
Accruals
800
800
14,358
14,528
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
579
8
Pension commitments
The Company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit or loss in the period to which they relate.
9
Transactions with related parties
The loan by the director is interest free and no fixed terms of repayment have been agreed.
10
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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