REGISTERED NUMBER: 05928482 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Brotherton & Co Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J W Brotherton

REGISTERED OFFICE:

Abbeydale House

166 Easemore Road

Riverside

Redditch

Worcestershire

B98 8HE

REGISTERED NUMBER:

05928482 (England and Wales)

ACCOUNTANTS:

Brotherton & Co

Abbeydale House

166 Easemore Road

Riverside

Redditch

Worcestershire

B98 8HE

FIXED ASSETS

Tangible assets

4

21,412

38,806

CURRENT ASSETS

Stocks

1,950

2,520

Debtors

5

40,557

40,766

Cash at bank and in hand

11,169

5,393

53,676

48,679

CREDITORS

Amounts falling due within one year

6

28,843

44,553

NET CURRENT ASSETS

24,833

4,126

TOTAL ASSETS LESS CURRENT LIABILITIES

46,245

42,932

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

46,244

42,931

SHAREHOLDERS' FUNDS

46,245

42,932

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.

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 4 January 2026 and were signed by:

J W Brotherton - Director

1.	STATUTORY INFORMATION

Brotherton & Co 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.

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

26,348

22,500

59,992

108,840

Disposals

-

(22,500

)

-

(22,500

)

At 30 September 2025

26,348

-

59,992

86,340

DEPRECIATION

At 1 October 2024

14,124

9,000

46,910

70,034

Charge for year

1,278

-

2,616

3,894

Eliminated on disposal

-

(9,000

)

-

(9,000

)

At 30 September 2025

15,402

-

49,526

64,928

NET BOOK VALUE

At 30 September 2025

10,946

-

10,466

21,412

At 30 September 2024

12,224

13,500

13,082

38,806

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

36,565

37,884

Prepayments

3,992

2,882

40,557

40,766

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

469

227

Tax

3,234

8,950

Social security and other taxes

7,288

7,107

VAT

11,185

10,830

Other creditors

130

118

Directors' current accounts

6,537

17,321

28,843

44,553

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1

Ordinary

1

1

1