REGISTERED NUMBER: 01040163 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BRYANT LIMITED

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Tangible assets

3

797,627

800,374

CURRENT ASSETS

Stocks

393,509

407,243

Debtors

4

430,538

326,603

Cash at bank

755,905

943,220

1,579,952

1,677,066

CREDITORS

Amounts falling due within one year

5

989,860

994,215

NET CURRENT ASSETS

590,092

682,851

TOTAL ASSETS LESS CURRENT LIABILITIES

1,387,719

1,483,225

CAPITAL AND RESERVES

Called up share capital

200,000

200,000

Revaluation reserve

476,453

476,453

Retained earnings

711,266

806,772

1,387,719

1,483,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

Mr I M Bryant - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

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:

Freehold buildings

None

Plant and machinery

over 5 years

Fixtures, fittings, tools and equipment

over 5 years

Investments

Investments in subsidiaries, associates and joint ventures are measure at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

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.

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.

Foreign currencies

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Pension costs and other post-retirement benefits

Contributions to defined contribution plans are expensed in the period to which they relate.

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.

Provisions

Provisions (i.e. 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 AND DIRECTORS

The average number of employees during the year was 11 (2024 - 9 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

790,000

122,580

912,580

Additions

-

7,930

7,930

At 31 December 2025

790,000

130,510

920,510

DEPRECIATION

At 1 January 2025

-

112,206

112,206

Charge for year

-

10,677

10,677

At 31 December 2025

-

122,883

122,883

NET BOOK VALUE

At 31 December 2025

790,000

7,627

797,627

At 31 December 2024

790,000

10,374

800,374

2025

2024

£

£

Historical cost

313,547

313,547

Cumulative depreciation based on historical cost

-

-

313,547

313,547

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

384,277

269,376

Other debtors

46,261

57,227

430,538

326,603

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

219,319

162,468

Amounts owed to group undertakings

-

1,500

Taxation and social security

214,364

214,277

Other creditors

556,177

615,970

989,860

994,215

6.	RELATED PARTY DISCLOSURES

Nafa Light Limited - Subsidiary company

2025

2024

£

£

Amount due to related party

Nil

1,500

Management charge

Nil

12,000

7.	ULTIMATE CONTROLLING PARTY

Mr T A Bryant is the controlling shareholder of the company.

8.	OTHER INFORMATION

Bryant Limited is a private company limited by shares and incorporated in England. Its registered office is:

Belam House

Wycombe Road

Stokenchurch

Buckinghamshire

HP14 3RR