1 September 2024 false Taxfiler 2024.6 15896821 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15896821 2024-08-31 15896821 2024-09-01 2025-08-31 15896821 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15896821 business:FilletedAccounts 2024-09-01 2025-08-31 15896821 2025-08-31 15896821 business:Director1 2024-09-01 2025-08-31 15896821 core:WithinOneYear 2025-08-31 15896821 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 15896821 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 15896821 core:PreviouslyStatedAmount 2025-08-31 15896821 business:SmallEntities 2024-09-01 2025-08-31 15896821 countries:EnglandWales 2024-09-01 2025-08-31 15896821 core:PlantMachinery 2024-09-01 2025-08-31 15896821 core:ComputerEquipment 2024-09-01 2025-08-31 15896821 core:PlantMachinery 2024-08-31 15896821 core:ComputerEquipment 2024-08-31 15896821 core:PlantMachinery 2025-08-31 15896821 core:ComputerEquipment 2025-08-31 iso4217:GBP xbrli:pure
Company Registration No. 15896821 (England and Wales)
Brandon Wheels Rochdale Ltd Unaudited accounts for the year ended 31 August 2025
Brandon Wheels Rochdale Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Brandon Wheels Rochdale Ltd Company Information for the year ended 31 August 2025
Director
Steven Brandon
Company Number
15896821 (England and Wales)
Accountants
David Roberts FFA FIPA (EPC Tax) Suite 27 Foundry House Waterside Lane Widnes Merseyside WA8 8GT
- 3 -
Brandon Wheels Rochdale Ltd Statement of financial position as at 31 August 2025
2025
Notes
£
Fixed assets
Tangible assets
4
14,008
Current assets
Debtors
5
14,550
Cash at bank and in hand
1,416
15,966
Creditors: amounts falling due within one year
6
(13,782)
Net current assets
2,184
Net assets
16,192
Capital and reserves
Called up share capital
12
Profit and loss account
16,180
Shareholders' funds
16,192
For the year ending 31 August 2025 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 18 January 2026 and were signed on its behalf by
Steven Brandon Director Company Registration No. 15896821
- 4 -
Brandon Wheels Rochdale Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Brandon Wheels Rochdale Ltd is a private company, limited by shares, registered in England and Wales, registration number 15896821.
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 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.
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
20% straight line method
Computer equipment
20% straight line method
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
-
-
-
Additions
16,980
530
17,510
At 31 August 2025
16,980
530
17,510
Depreciation
Charge for the year
3,396
106
3,502
At 31 August 2025
3,396
106
3,502
Net book value
At 31 August 2025
13,584
424
14,008
5
Debtors
2025
£
Amounts falling due within one year
Trade debtors
14,550
- 5 -
Brandon Wheels Rochdale Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
£
VAT
6,000
Taxes and social security
2,222
Loans from directors
5,560
13,782
7
Average number of employees
During the year the average number of employees was 0.
- 6 -