REGISTERED NUMBER: 04034483 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

BRADBURY INTERNATIONAL U.K. LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

B A Weaver

M J Moody

REGISTERED OFFICE:

Building 56

Second Avenue

The Pensnett Estate

Kingswinford

West Midlands

DY6 7XN

REGISTERED NUMBER:

04034483 (England and Wales)

SENIOR STATUTORY AUDITOR:

Stephen B Ludlam FCCA

AUDITORS:

French Ludlam & Co Limited

Statutory Auditors and Accountants

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

73,629

33,860

73,629

33,860

CURRENT ASSETS

Stocks

118,493

34,654

Debtors

6

918,021

543,356

Cash at bank and in hand

863,004

791,529

1,899,518

1,369,539

CREDITORS

Amounts falling due within one year

7

1,189,787

794,024

NET CURRENT ASSETS

709,731

575,515

TOTAL ASSETS LESS CURRENT LIABILITIES

783,360

609,375

PROVISIONS FOR LIABILITIES

18,276

8,305

NET ASSETS

765,084

601,070

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

765,082

601,068

SHAREHOLDERS' FUNDS

765,084

601,070

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 19th December 2025 and were signed on its behalf by:

M J Moody - Director

1.	STATUTORY INFORMATION

Bradbury International U.K. 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.

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.

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyer;

-the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Intellectual property rights

Intellectual property rights were acquired in 2004. This was amortised over 10 years on a straight line basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

at varying rates on cost

Stocks

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 9 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st October 2024

and 30th September 2025

53,000

AMORTISATION

At 1st October 2024

and 30th September 2025

53,000

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

83,524

Additions

51,911

At 30th September 2025

135,435

DEPRECIATION

At 1st October 2024

49,664

Charge for year

12,142

At 30th September 2025

61,806

NET BOOK VALUE

At 30th September 2025

73,629

At 30th September 2024

33,860

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

619,041

399,486

Other debtors

298,980

143,870

918,021

543,356

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

132,219

257,317

Taxation and social security

94,961

105,324

Other creditors

962,607

431,383

1,189,787

794,024

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

101,985

-

Between one and five years

398,087

-

In more than five years

465,715

-

965,787

-

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen B Ludlam FCCA (Senior Statutory Auditor)

for and on behalf of French Ludlam & Co Limited

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Bradbury Co INC (Incorporated in USA).

This is regarded by the directors as being the company's ultimate parent company.

Address

1200 E Cole St, Moundridge, KS 67107, United States

11.	RELATED PARTY TRANSACTIONS

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.