REGISTERED NUMBER: 06973007 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Bramhalls Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Bramhall

Mrs J Bramhall

A P Bramhall

R Pasha

Mrs H Owen

REGISTERED OFFICE:

The Old Reading Room

76 Eastham Viilage Road

Eastham

Wirral

CH62 0AW

REGISTERED NUMBER:

06973007 (England and Wales)

ACCOUNTANTS:

TT Business Services Ltd

Chartered Accountants

3 Burwell Close

Rochdale

Lancashire

OL12 6DQ

FIXED ASSETS

Intangible assets

4

48,000

54,000

Tangible assets

5

6,153

6,294

54,153

60,294

CURRENT ASSETS

Debtors

6

254,535

227,624

Cash at bank

303,951

328,895

558,486

556,519

CREDITORS

Amounts falling due within one year

7

(171,027

)

(152,823

)

NET CURRENT ASSETS

387,459

403,696

TOTAL ASSETS LESS CURRENT LIABILITIES

441,612

463,990

PROVISIONS FOR LIABILITIES

(1,573

)

(1,573

)

NET ASSETS

440,039

462,417

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

439,939

462,317

SHAREHOLDERS' FUNDS

440,039

462,417

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

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

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

P Bramhall - Director

1.	STATUTORY INFORMATION

Bramhalls 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 2012, is being amortised evenly over its estimated useful life of twenty 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 etc

-

20% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

120,000

AMORTISATION

At 1 August 2024

66,000

Charge for year

6,000

At 31 July 2025

72,000

NET BOOK VALUE

At 31 July 2025

48,000

At 31 July 2024

54,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

34,180

Additions

1,397

At 31 July 2025

35,577

DEPRECIATION

At 1 August 2024

27,886

Charge for year

1,538

At 31 July 2025

29,424

NET BOOK VALUE

At 31 July 2025

6,153

At 31 July 2024

6,294

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

246,470

224,448

Other debtors

8,065

3,176

254,535

227,624

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

7,757

11,212

Taxation and social security

127,041

117,309

Other creditors

36,229

24,302

171,027

152,823

8.

RESERVES

Retained

earnings

£

At 1 August 2024

462,317

Profit for the year

203,237

Dividends

(225,615

)

At 31 July 2025

439,939

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £130,000 (2024 - £130,000) were paid to the directors .