Brotay Developments Limited - Filleted accounts

Registered number

12601568

Brotay Developments Limited

Unaudited Filleted Accounts

31 May 2025

Brotay Developments Limited
Registered number:		12601568
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		45,274			20,643

Current assets
Stocks		75,500			110,000
Debtors	4	110,129			93,446
Cash at bank and in hand		149,481			5,108
		335,110			208,554

Creditors: amounts falling due within one year	5	(328,669)			(182,205)

Net current assets			6,441			26,349

Total assets less current liabilities			51,715			46,992

Creditors: amounts falling due after more than one year	6		(10,000)			(15,000)

Provisions for liabilities			(8,904)			(3,922)

Net assets			32,811			28,070

Capital and reserves
Called up share capital			100			100
Profit and loss account			32,711			27,970

Shareholder's funds			32,811			28,070

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Proctor
Director
Approved by the board on 29 May 2026

Brotay Developments Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% on written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2024	6,514		26,750		33,264
	Additions	35,949		-		35,949
	At 31 May 2025	42,463		26,750		69,213

	Depreciation
	At 1 June 2024	2,991		9,630		12,621
	Charge for the year	7,894		3,424		11,318
	At 31 May 2025	10,885		13,054		23,939

	Net book value
	At 31 May 2025	31,578		13,696		45,274
	At 31 May 2024	3,523		17,120		20,643


4	Debtors			2025		2024
£					£

	Trade debtors			-		78,660
	Other debtors			110,129		14,786
				110,129		93,446


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			5,000		5,000
	Trade creditors			35,482		44,072
	Taxation and social security costs			35,743		3,704
	Other creditors			252,444		129,429
				328,669		182,205


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			10,000		15,000


7	Other information

	Brotay Developments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	10 Town Lane
	Much Hoole
	Preston
	PR4 4GJ