1 May 2024 v2026.13.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 03536450 2024-05-01 2025-06-30 03536450 2025-06-30 03536450 2024-04-30 03536450 core:WithinOneYear 2025-06-30 03536450 core:WithinOneYear 2024-04-30 03536450 core:AfterOneYear 2025-06-30 03536450 core:AfterOneYear 2024-04-30 03536450 core:ShareCapital 2025-06-30 03536450 core:ShareCapital 2024-04-30 03536450 core:RetainedEarningsAccumulatedLosses 2025-06-30 03536450 core:RetainedEarningsAccumulatedLosses 2024-04-30 03536450 bus:Director1 2024-05-01 2025-06-30 03536450 bus:RegisteredOffice 2024-05-01 2025-06-30 03536450 core:NetGoodwill 2024-05-01 2025-06-30 03536450 2023-05-01 2024-04-30 03536450 core:NetGoodwill 2025-06-30 03536450 core:NetGoodwill 2024-05-01 03536450 core:NetGoodwill 2024-04-30 03536450 core:PlantMachinery 2024-05-01 03536450 core:PlantMachinery 2024-05-01 2025-06-30 03536450 core:PlantMachinery 2025-06-30 03536450 core:PlantMachinery 2024-04-30 03536450 1 2024-05-01 2025-06-30 03536450 countries:EnglandWales 2024-05-01 2025-06-30 03536450 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-06-30 03536450 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-06-30 03536450 bus:SmallEntities 2024-05-01 2025-06-30 03536450 bus:FullAccounts 2024-05-01 2025-06-30
Company registration number:
03536450
BRIAN PAUL LIMITED
Unaudited Filleted Financial Statements for the period ended
30 June 2025
BRIAN PAUL LIMITED
Statement of Financial Position
30 June 2025

|  | 30 Jun 2025 | 30 Apr 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 8,140 |  | 52,800 |
Tangible assets | 6 | 72,271 |  | 6,543 |
|  | 80,411 |  | 59,343 |
Current assets |  |  |  |  |
Debtors | 7 | 221,406 |  | 231,579 |
Cash at bank and in hand |  | 3,314 |  | 36,026 |
|  | 224,720 |  | 267,605 |
Creditors: amounts falling due within one year | 8 | (204,526 | ) | (220,198 | )
Net current assets |  | 20,194 |  | 47,407 |
Total assets less current liabilities |  | 100,605 |  | 106,750 |
Creditors: amounts falling due after more than one year | 9 | (65,415 | ) | (39,581 | )
Provisions for liabilities |  | (17,735 | ) | (1,229 | )
Net assets |  | 17,455 |  | 65,940 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 102 |  | 102 |
Profit and loss account |  | 17,353 |  | 65,838 |
Shareholders funds |  | 17,455 |  | 65,940 |

For the period ending
30 June 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
30 March 2026
, and are signed on behalf of the board by:

B Adhikari
Director

Company registration number:
03536450
BRIAN PAUL LIMITED
Notes to the Financial Statements
Period ended
30 June 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
159a Chase Side
,
Enfield
,
Middlesex
,
EN2 0PW
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period providing that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

## Current tax

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.

## Goodwill

Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment 25% reducing balance
Motor vehicle 25% straight line basis.

## 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.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## Long term contract

Amounts recoverable on long term contracts, which are included within debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as payments on account. Excess payments are included as creditors in payments on account.

## 4 Average number of employees

The average number of persons employed by the company during the period was
10
(2024:
12.00
).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 May 2024 and 30 June 2025 | 638,000 |
Amortisation |  |
At 1 May 2024 | 585,200 |
Charge | 44,660 |
At 30 June 2025 | 629,860 |
Carrying amount |  |
At 30 June 2025 | 8,140 |
At 30 April 2024 | 52,800 |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 May 2024 | 21,686 |
Additions | 70,525 |
At 30 June 2025 | 92,211 |
Depreciation |  |
At 1 May 2024 | 15,143 |
Charge | 4,797 |
At 30 June 2025 | 19,940 |
Carrying amount |  |
At 30 June 2025 | 72,271 |
At 30 April 2024 | 6,543 |

## 7 Debtors

| 30 Jun 2025 | 30 Apr 2024
--- | --- | ---
| £ | £
Trade debtors | 190,309 |  | 225,888 |
Other debtors | 31,097 |  | 5,691 |
| 221,406 |  | 231,579 |

## 8 Creditors: amounts falling due within one year

| 30 Jun 2025 | 30 Apr 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 74,068 |  | 66,765 |
Taxation and social security | 105,252 |  | 125,206 |
Other creditors | 25,206 |  | 28,227 |
| 204,526 |  | 220,198 |

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

| 30 Jun 2025 | 30 Apr 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 65,415 |  | 39,581 |

## 10 Guarantees and other financial commitments

Operating leases: The company as lessee. Not later than 1 year :£33,600 (2024: £Nil) Later than 1 year and not later than 5 years: £120,400 (2024:£Nil).