Registration number: 06008721

Brelades Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 4

Brelades Limited

(Registration number: 06008721)
Abridged Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	171,062	166,179
Current assets
Stocks		40,237	36,279
Debtors		349,332	252,464
Cash at bank and in hand		198,383	296,720
		587,952	585,463
Creditors: Amounts falling due within one year		(317,050)	(361,104)
Net current assets		270,902	224,359
Total assets less current liabilities		441,964	390,538
Provisions for liabilities		(14,092)	(10,493)
Net assets		427,872	380,045
Capital and reserves
Called up share capital		200	200
Capital redemption reserve		1	1
Profit and loss account		427,671	379,844
Total equity		427,872	380,045

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 2 June 2026 and signed on its behalf by:
 

Mr M C James

Director

Brelades Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
20 Knoll Road
Dorking
Surrey
RH4 3EP

These financial statements were authorised for issue by the Board on 2 June 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services
to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	5% Straight line
Equipment, fixtures and fittings	25% Reducing balance
Motor vehicles	20% Straight line

Brelades Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured
at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% Straight line

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 35 (2025 - 33).

Brelades Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Total £
Cost or valuation
At 1 February 2025	531,697
Additions	47,700
At 31 January 2026	579,397
Depreciation
At 1 February 2025	365,517
Charge for the year	42,818
At 31 January 2026	408,335
Carrying amount
At 31 January 2026	171,062
At 31 January 2025	166,179

5	Related party transactions

Advances to directors

Mrs J J James During the period Mrs J J James went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £112,692 (2025 - £80,611). At the year end the amount outstanding from Mrs J J James was £112,692 (2025 - £Nil). Interest has been charged at the commercial rate.

Mr M C James During the period Mr M C James went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £112,692 (2025 - £80,611). At the year end the amount outstanding from Mr M C James was £112,692 (2025 - £Nil). Interest has been charged at the commercial rate.