REGISTERED NUMBER: 04761337 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BRIAN MONCUR LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B Moncur

SECRETARY:

Mrs L Moncur

REGISTERED OFFICE:

18 Hall Street

Dalton In Furness

Cumbria

LA15 8RS

REGISTERED NUMBER:

04761337 (England and Wales)

BANKERS:

HSBC Bank plc

104 Duke Street

Barrow in Furness

Cumbria

LA14 1LR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,504

3,941

7,504

3,941

CURRENT ASSETS

Stocks

2,559

4,967

Debtors

8,657

10,697

Cash at bank

42,981

36,338

54,197

52,002

CREDITORS

Amounts falling due within one year

43,382

38,820

NET CURRENT ASSETS

10,815

13,182

TOTAL ASSETS LESS CURRENT LIABILITIES

18,319

17,123

CREDITORS

Amounts falling due after more than one year

2,117

8,368

NET ASSETS

16,202

8,755

CAPITAL AND RESERVES

Called up share capital

6

2

2

Retained earnings

16,200

8,753

SHAREHOLDERS' FUNDS

16,202

8,755

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2026 and were signed by:

Mr B Moncur - Director

1.	STATUTORY INFORMATION

Brian Moncur Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 2003, was amortised evenly over its useful life.

Goodwill is 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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

31,600

AMORTISATION

At 1 October 2024

and 30 September 2025

31,600

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

16,483

Additions

6,065

At 30 September 2025

22,548

DEPRECIATION

At 1 October 2024

12,542

Charge for year

2,502

At 30 September 2025

15,044

NET BOOK VALUE

At 30 September 2025

7,504

At 30 September 2024

3,941

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

2

Ordinary

£1

2

2

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Mr B Moncur

Balance outstanding at start of year

-

7,309

Amounts repaid

-

(7,309

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr and Mrs B Moncur.