IRIS Accounts Production v25.4.0.155 01177767 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false Ordinary 1.00000 A, B and C Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01177767 2024-12-31 01177767 2025-12-31 01177767 2025-01-01 2025-12-31 01177767 2023-12-31 01177767 2024-01-01 2024-12-31 01177767 2024-12-31 01177767 ns15:EnglandWales 2025-01-01 2025-12-31 01177767 ns14:PoundSterling 2025-01-01 2025-12-31 01177767 ns10:Director1 2025-01-01 2025-12-31 01177767 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01177767 ns10:SmallEntities 2025-01-01 2025-12-31 01177767 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01177767 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 01177767 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01177767 ns10:AbridgedAccounts 2025-01-01 2025-12-31 01177767 1 2025-01-01 2025-12-31 01177767 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 01177767 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 01177767 ns10:Director2 2025-01-01 2025-12-31 01177767 ns10:Director3 2025-01-01 2025-12-31 01177767 ns10:Director4 2025-01-01 2025-12-31 01177767 ns10:CompanySecretary1 2025-01-01 2025-12-31 01177767 ns10:RegisteredOffice 2025-01-01 2025-12-31 01177767 ns5:CurrentFinancialInstruments 2025-12-31 01177767 ns5:CurrentFinancialInstruments 2024-12-31 01177767 ns5:Non-currentFinancialInstruments 2025-12-31 01177767 ns5:Non-currentFinancialInstruments 2024-12-31 01177767 ns5:ShareCapital 2025-12-31 01177767 ns5:ShareCapital 2024-12-31 01177767 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 01177767 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 01177767 ns5:NetGoodwill 2025-01-01 2025-12-31 01177767 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 01177767 ns5:PlantMachinery 2025-01-01 2025-12-31 01177767 ns5:FurnitureFittings 2025-01-01 2025-12-31 01177767 ns5:MotorVehicles 2025-01-01 2025-12-31 01177767 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 01177767 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 01177767 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-12-31 01177767 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31 01177767 ns5:Secured 2025-12-31 01177767 ns5:Secured 2024-12-31 01177767 ns5:DeferredTaxation 2024-12-31 01177767 ns5:DeferredTaxation 2025-01-01 2025-12-31 01177767 ns5:DeferredTaxation 2025-12-31 01177767 ns10:OrdinaryShareClass1 2025-12-31 01177767 ns10:OrdinaryShareClass2 2025-12-31

REGISTERED NUMBER: 01177767 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BREG PRODUCTS LIMITED

| BREG PRODUCTS LIMITED (REGISTERED NUMBER: 01177767) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BREG PRODUCTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | A B HAIGH

| MRS M HAIGH

| A B HAIGH

| E D HAIGH

| SECRETARY: | MRS M HAIGH

| REGISTERED OFFICE: | SPRINGVALE WORKS

| BROOKFOOT

| ELLAND ROAD

| BRIGHOUSE

| WEST YORKSHIRE

| HD6 2RN

| REGISTERED NUMBER: | 01177767 (England and Wales)

| ACCOUNTANTS: | KUBINSKI

| CHARTERED ACCOUNTANTS

| THE OFFICE

| NEWHALL FARM

| GRANGE MOOR

| WAKEFIELD

| WF4 4BG

| BREG PRODUCTS LIMITED (REGISTERED NUMBER: 01177767) |

ABRIDGED BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 24,250 |  | 28,750 |  |

Tangible assets | 5 | 1,442,032 |  | 1,240,753 |  |

1,466,282 |  | 1,269,503 |  |

CURRENT ASSETS

Stocks | 244,969 |  | 274,427 |  |

Debtors | 342,913 |  | 197,211 |  |

Prepayments and accrued income | 34,711 |  | 32,970 |  |

Cash at bank | 66,799 |  | 114,682 |  |

689,392 |  | 619,290 |  |

CREDITORS

Amounts falling due within one year | 388,492 |  | 339,339 |  |

NET CURRENT ASSETS | 300,900 |  | 279,951 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,767,182 |  | 1,549,454 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (772,993 | ) | (691,743 | ) |

PROVISIONS FOR LIABILITIES | 9 | (122,000 | ) | (85,400 | ) |

NET ASSETS | 872,189 |  | 772,311 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 148,003 |  | 148,003 |  |

Retained earnings | 724,186 |  | 624,308 |  |

SHAREHOLDERS' FUNDS | 872,189 |  | 772,311 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

| BREG PRODUCTS LIMITED (REGISTERED NUMBER: 01177767) |

ABRIDGED BALANCE SHEET - continued

31 DECEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 27 March 2026 and were signed on its behalf by:

A B HAIGH - Director

| BREG PRODUCTS LIMITED (REGISTERED NUMBER: 01177767) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| BREG PRODUCTS 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of seven 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.

| Plant and machinery | - | 15% and 33.3% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 15% 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| BREG PRODUCTS LIMITED (REGISTERED NUMBER: 01177767) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 17 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 30,000 |  |

| AMORTISATION

| At 1 January 2025 | 1,250 |  |

| Amortisation for year | 4,500 |  |

| At 31 December 2025 | 5,750 |  |

| NET BOOK VALUE

| At 31 December 2025 | 24,250 |  |

| At 31 December 2024 | 28,750 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 1,499,936 |  |

| Additions | 248,488 |  |

| Disposals | (76,493 | ) |

| At 31 December 2025 | 1,671,931 |  |

| DEPRECIATION

| At 1 January 2025 | 259,183 |  |

| Charge for year | 47,209 |  |

| Eliminated on disposal | (76,493 | ) |

| At 31 December 2025 | 229,899 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,442,032 |  |

| At 31 December 2024 | 1,240,753 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 31.12.25 |  | 31.12.24

£ | £ |

| Repayable by instalments

| Bank loans | 405,772 |  | 447,489 |  |

| BREG PRODUCTS LIMITED (REGISTERED NUMBER: 01177767) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | LOANS

| An analysis of the maturity of loans is given below:

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 24,288 |  | 20,389 |  |

| Amounts falling due between two and five years:

| Bank loans | 96,379 |  | 67,985 |  |

| Directors' long term loan | 154,515 |  | 154,515 |  |

250,894 |  | 222,500 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 405,772 |  | 447,489 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 526,439 |  | 535,863 |  |

| Hire purchase contracts | 168,044 |  | 39,196 |  |

694,483 |  | 575,059 |  |

| Security has been by way of a debenture granted by the Company, a legal charge over the Company's premises at Springvale Brighouse and limited personal guarantees by the Directors Alan Brook Haigh and Meryll Haigh.

9. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax | 122,000 |  | 85,400 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 85,400 |  |

| Charge to Income Statement during year | 36,600 |  |

| Balance at 31 December 2025 | 122,000 |  |

| BREG PRODUCTS LIMITED (REGISTERED NUMBER: 01177767) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 148,000 | Ordinary | £1.00 | 148,000 |  | 148,000 |  |

| 3 | A, B and C Ordinary | £1.00 | 3 |  | 3 |  |

148,003 |  | 148,003 |  |