1 01/02/2025 31/01/2026 2026-01-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2025-02-01 Sage Accounts Production 25.0 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP SC414212 2025-02-01 2026-01-31 SC414212 2026-01-31 SC414212 2025-01-31 SC414212 2024-02-01 2025-01-31 SC414212 2025-01-31 SC414212 2024-01-31 SC414212 core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 SC414212 core:MotorVehicles 2025-02-01 2026-01-31 SC414212 bus:RegisteredOffice 2025-02-01 2026-01-31 SC414212 bus:LeadAgentIfApplicable 2025-02-01 2026-01-31 SC414212 bus:Director1 2025-02-01 2026-01-31 SC414212 core:FurnitureFittingsToolsEquipment 2026-01-31 SC414212 core:WithinOneYear 2026-01-31 SC414212 core:WithinOneYear 2025-01-31 SC414212 core:AfterOneYear 2026-01-31 SC414212 core:AfterOneYear 2025-01-31 SC414212 core:ShareCapital 2026-01-31 SC414212 core:ShareCapital 2025-01-31 SC414212 core:RetainedEarningsAccumulatedLosses 2026-01-31 SC414212 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC414212 core:CostValuation core:Non-currentFinancialInstruments 2025-01-31 SC414212 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInInvestments 2026-01-31 SC414212 core:Non-currentFinancialInstruments 2025-01-31 SC414212 bus:SmallEntities 2025-02-01 2026-01-31 SC414212 bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC414212 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC414212 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC414212 bus:FullAccounts 2025-02-01 2026-01-31
Company registration number: SC414212
Brontitall Limited
Unaudited filleted financial statements
31 January 2026
Brontitall Limited
Contents
Directors and other information
Balance sheet
Notes to the financial statements
Brontitall Limited
Directors and other information

| Director | Mr Paul Ray
| Company number | SC414212
| Registered office | 3 Inchloan
|  | Durris
|  | Banchory
|  | AB31 6DL
| Accountant | Nicola Woodburn FCA
|  | 100 Station Road
|  | Bannockburn
|  | Stirling
|  | FK7 8JP

Brontitall Limited
Balance sheet
31 January 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 6 | - |  |  |  | 44,539 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | - |  |  |  | 44,539
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 7 | 992 |  |  |  | - |  |
Cash at bank and in hand |  |  | 29,060 |  |  |  | 79 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 30,052 |  |  |  | 79 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 1,366) |  |  |  | ( 486) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets/(liabilities) |  |  |  |  | 28,686 |  |  |  | ( 407)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 28,686 |  |  |  | 44,132
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 9 |  |  | ( 10,105) |  |  |  | ( 7,414)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 18,581 |  |  |  | 36,718
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 18,481 |  |  |  | 36,618
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 18,581 |  |  |  | 36,718
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:
Mr Paul Ray
Director
Company registration number: SC414212
Brontitall Limited
Notes to the financial statements
Year ended 31 January 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 3 Inchloan, Durris, Banchory, AB31 6DL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The director acknowledges there remains some uncertainty in judgements, however has no intentions of liquidating and consider the company will be able to continue for at least 12 months from the date of signing these accounts with the continued support of the director. Therefore, the accounts have been prepared on a going concern basis.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 33.33 % | straight line
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 February 2025 and 31 January 2026 | 9,839 | 9,839 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 February 2025 and 31 January 2026 | 9,839 | 9,839 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 January 2026 | - | - |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 January 2025 | - | - |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Investments

|  | Other loans | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 February 2025 | 44,539 | 44,539 |  |  |  |
| Other movements | (44,539) | ( 44,539) |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 January 2026 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 February 2025 and 31 January 2026 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 January 2026 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 January 2025 | 44,539 | 44,539 |  |  |  |
|  | _______ | _______ |  |  |  |

All loans, made to a company owned by the director and sole shareholder have no interest being charged on them and all the loan was repaid in the year. The balance at the end of the year was £nil (2025-£44,539).
7. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Other debtors |  | 992 | -
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Trade creditors |  | 331 | -
| Other creditors |  | 1,035 | 486
|  |  | _______ | _______
|  |  | 1,366 | 486
|  |  | _______ | _______

9. Creditors: amounts falling due after more than one year

|  |  | 2026 | 2025
|  |  | £ | £
| Other creditors |  | 10,105 | 7,414
|  |  | _______ | _______

Included in other creditors, is an interest free loan from the director of £10,105 (2025-£7,414).