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Company Registration No. 07559362 (England and Wales)
Brontel Limited Unaudited accounts for the year ended 31 March 2026
Brontel Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
Brontel Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
5
-
4,836
Current assets
Inventories
-
16,664
Debtors
6
26,144
248,713
Cash at bank and in hand
12,778
249,945
38,922
515,322
Creditors: amounts falling due within one year
7
(120,636)
(466,488)
Net current (liabilities)/assets
(81,714)
48,834
Total assets less current liabilities
(81,714)
53,670
Provisions for liabilities
Deferred tax
-
(604)
Net (liabilities)/assets
(81,714)
53,066
Capital and reserves
Called up share capital
1
1
Profit and loss account
(81,715)
53,065
Shareholders' funds
(81,714)
53,066
For the year ending 31 March 2026 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 his 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 April 2026 and were signed on its behalf by
Roger Gooden Director Company Registration No. 07559362
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Brontel Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Brontel Limited is a private company, limited by shares, registered in England and Wales, registration number 07559362. The registered office is Clockwise, Yorkshire House, Greek Street, Leeds, West Yorkshire, LS1 5SH, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Straight Line
Computer equipment
33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Stocks and Work in Progress
Stocks and Work in Progress have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
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.
- 4 -
Brontel Limited Notes to the Accounts for the year ended 31 March 2026
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
1,620
At 31 March 2026
1,620
Amortisation
At 1 April 2025
1,620
At 31 March 2026
1,620
Net book value
At 31 March 2026
-
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
13,988
10,618
7,933
19,494
52,033
Disposals
(13,988)
(10,618)
(7,933)
(19,494)
(52,033)
At 31 March 2026
-
-
-
-
-
Depreciation
At 1 April 2025
13,988
5,782
7,933
19,494
47,197
Charge for the year
-
4,836
-
-
4,836
On disposals
(13,988)
(10,618)
(7,933)
(19,494)
(52,033)
At 31 March 2026
-
-
-
-
-
Net book value
At 31 March 2026
-
-
-
-
-
At 31 March 2025
-
4,836
-
-
4,836
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
26,144
31,761
Accrued income and prepayments
-
205,116
Other debtors
-
11,836
26,144
248,713
- 5 -
Brontel Limited Notes to the Accounts for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
21,858
54,576
Trade creditors
4,291
257,567
Taxes and social security
56,839
57,754
Other creditors
37,648
53,380
Accruals
-
43,211
120,636
466,488
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
- 6 -