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# BROTHERS FURNITURE & INTERIORS LIMITED

## Company Registration Number:
NI714110 (Northern Ireland)

## Unaudited statutory accounts for the year ended 30 April 2026

## Period of accounts

## Start date: 1 May 2025

## End date: 30 April 2026

# BROTHERS FURNITURE & INTERIORS LIMITED

## Contents of the Financial Statements

for the Period Ended 30 April 2026

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# BROTHERS FURNITURE & INTERIORS LIMITED

Directors' report period ended 30 April 2026

The directors present their report with the financial statements of the company for the period ended 30 April 2026

Principal activities of the company

Retail of household furniture & fittings.

Directors

The director shown below has held office during the whole of the period from
1 May 2025 to 30 April 2026

Lucia Quinn

The director shown below has held office during the period of
1 May 2025 to 31 July 2025

Derek John Brothers

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 June 2026

And signed on behalf of the board by:
Name: Lucia Quinn
Status: Director

# BROTHERS FURNITURE & INTERIORS LIMITED

## Profit And Loss Account

for the Period Ended 30 April 2026

| 2026 | 13 months to 30 April 2025
--- | --- | ---
| £ | £
Turnover: | 543,585 | 59,985
Cost of sales: | ( 278,420 ) | ( 28,612 )
Gross profit(or loss): | 265,165 | 31,373
Distribution costs: | ( 132,303 ) | ( 12,637 )
Administrative expenses: | ( 83,435 ) | ( 16,667 )
Other operating income: | 17,390 | 0
Operating profit(or loss): | 66,817 | 2,069
Interest payable and similar charges: | ( 1,496 ) | 0
Profit(or loss) before tax: | 65,321 | 2,069
Tax: | ( 9,174 ) | 0
Profit(or loss) for the financial year: | 56,147 | 2,069

# BROTHERS FURNITURE & INTERIORS LIMITED

## Balance sheet

As at 30 April 2026

| Notes | 2026 | 13 months to 30 April 2025
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 900 | 1,200
Tangible assets: | 4 | 49,166 | 38,075
Total fixed assets: |  | 50,066 | 39,275
Current assets
Stocks: | 5 | 24,990 | 22,550
Debtors: | 6 | 25,433 | 3,864
Cash at bank and in hand: |  | 20,671 | 9,592
Total current assets: |  | 71,094 | 36,006
Creditors: amounts falling due within one year: | 7 | ( 62,942 ) | ( 73,210 )
Net current assets (liabilities): |  | 8,152 | (37,204)
Total assets less current liabilities: |  | 58,218 | 2,071
Total net assets (liabilities): |  | 58,218 | 2,071
Capital and reserves
Called up share capital: |  | 2 | 2
Profit and loss account: |  | 58,216 | 2,069
Total Shareholders' funds: |  | 58,218 | 2,071

The notes form part of these financial statements

# BROTHERS FURNITURE & INTERIORS LIMITED

## Balance sheet statements

For the year ending 30 April 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 1 June 2026
and signed on behalf of the board by:

Name: Lucia Quinn
Status: Director

The notes form part of these financial statements

# BROTHERS FURNITURE & INTERIORS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2026

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts add value added tax.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are depreciated on a reducing balance basis at 15% per annum.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are depreciated on a straight line basis at 20% per annum.

  Other accounting policies

  The financial statements have been prepared on the on going concern basis and in accordance with the historical cost convention. Historical cost is generally based on the fair value of the consideration given in exchange for assets. Stocks are valued at the lower of cost and net realisable value.

# BROTHERS FURNITURE & INTERIORS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2026

- ## 2. Employees

  | 2026 | 13 months to 30 April 2025
  --- | --- | ---
  Average number of employees during the period | 2 | 1

# BROTHERS FURNITURE & INTERIORS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2026

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 May 2025 | 1,500 |  | 1,500
Additions |  |  |
Disposals |  |  |
Revaluations |  |  |
Transfers |  |  |
At 30 April 2026 | 1,500 |  | 1,500
Amortisation |  |  |
At 1 May 2025 | 300 |  | 300
Charge for year | 300 |  | 300
On disposals |  |  |
Other adjustments |  |  |
At 30 April 2026 | 600 |  | 600
Net book value |  |  |
At 30 April 2026 | 900 |  | 900
At 30 April 2025 | 1,200 |  | 1,200

# BROTHERS FURNITURE & INTERIORS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2026

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 May 2025 |  | 40,000 |  |  |  | 40,000
Additions |  | 22,138 |  |  |  | 22,138
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 April 2026 |  | 62,138 |  |  |  | 62,138
Depreciation |  |  |  |  |  |
At 1 May 2025 |  | 1,925 |  |  |  | 1,925
Charge for year |  | 11,047 |  |  |  | 11,047
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 April 2026 |  | 12,972 |  |  |  | 12,972
Net book value |  |  |  |  |  |
At 30 April 2026 |  | 49,166 |  |  |  | 49,166
At 30 April 2025 |  | 38,075 |  |  |  | 38,075

# BROTHERS FURNITURE & INTERIORS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2026

## 5. Stocks

| 2026 | 13 months to 30 April 2025
--- | --- | ---
| £ | £
Stocks | 24,990 | 22,550
Total | 24,990 | 22,550

# BROTHERS FURNITURE & INTERIORS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2026

## 6. Debtors

| 2026 | 13 months to 30 April 2025
--- | --- | ---
| £ | £
Trade debtors | 25,000 | 3,864
Other debtors | 433 | 0
Total | 25,433 | 3,864

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

# BROTHERS FURNITURE & INTERIORS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2026

## 7. Creditors: amounts falling due within one year note

| 2026 | 13 months to 30 April 2025
--- | --- | ---
| £ | £
Trade creditors | 38,640 | 42,450
Taxation and social security | 9,174 | 0
Accruals and deferred income | 15,128 | 30,760
Total | 62,942 | 73,210

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.