Bridge Quay Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10338154 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 August 2025

for

Bridge Quay Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L J Maddison

REGISTERED OFFICE:

1a Clayton Road

Newcastle upon Tyne

NE2 4RP

REGISTERED NUMBER:

10338154 (England and Wales)

ACCOUNTANTS:

Douglas Shaw Limited

7 Brenkley Way

Blezard Business Park

Seaton Burn

Tyne and Wear

NE13 6DS

FIXED ASSETS

Tangible assets

4

13,872

17,340

CURRENT ASSETS

Stocks

277,512

843,104

Debtors

5

158,302

159,302

Cash at bank

19,151

1,114

454,965

1,003,520

CREDITORS

Amounts falling due within one year

6

406,238

12,500

NET CURRENT ASSETS

48,727

991,020

TOTAL ASSETS LESS CURRENT
LIABILITIES

62,599

1,008,360

CREDITORS

Amounts falling due after more than
one year

7

22,585

949,740

NET ASSETS

40,014

58,620

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

39,914

58,520

40,014

58,620

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

L J Maddison - Director

1.	STATUTORY INFORMATION

Bridge Quay 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.

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.

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

-

20% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

machinery

equipment

Totals

£

COST

At 31 August 2024

and 30 August 2025

27,000

4,502

31,502

DEPRECIATION

At 31 August 2024

12,024

2,138

14,162

Charge for year

2,995

473

3,468

At 30 August 2025

15,019

2,611

17,630

NET BOOK VALUE

At 30 August 2025

11,981

1,891

13,872

At 30 August 2024

14,976

2,364

17,340

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.8.25

30.8.24

£

Other debtors

158,302

159,302

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.8.25

30.8.24

£

Bank loans and overdrafts

401,550

5,200

Tax

-

648

Other creditors and accruals

2,274

4,238

Directors' loan accounts

2,414

406,238

12,500

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

30.8.25

30.8.24

£

Bank loans - 1-2 years

5,200

Bank loans - 2-5 years

15,600

Bank loans more 5 yr by instal

1,785

7,226

Bank loans more 5 yrs non-inst

-

921,714

22,585

949,740

30.8.25

30.8.24

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

921,714

Repayable by instalments

Bank loans more 5 yr by instal

1,785

7,226