Company registration number 05977331 (England and Wales)
THE BROTHERS MCLEOD LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
THE BROTHERS MCLEOD LIMITED
COMPANY INFORMATION
Directors
Mr G G McLeod
Mr M J McLeod
Secretary
Mr M J McLeod
Company number
05977331
Registered office
19 Scholars Lane
Stratford Upon Avon
Warwickshire
CV37 6HE
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Lloyds Bank Plc
22 Bridge Street
Stratford-upon-Avon
Warwickshire
CV37 6AG
THE BROTHERS MCLEOD LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
THE BROTHERS MCLEOD LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE BROTHERS MCLEOD LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Brothers McLeod Limited for the year ended 31 October 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of The Brothers McLeod Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Brothers McLeod Limited and state those matters that we have agreed to state to the b oard of d irectors of The Brothers McLeod Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Brothers McLeod Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that The Brothers McLeod Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Brothers McLeod Limited. You consider that The Brothers McLeod Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Brothers McLeod Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
14 April 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
THE BROTHERS MCLEOD LIMITED
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,293
5,266
Current assets
Debtors
4
386
1,134
Cash at bank and in hand
13,642
16,055
14,028
17,189
Creditors: amounts falling due within one year
5
(2,690)
(4,190)
Net current assets
11,338
12,999
Total assets less current liabilities
14,631
18,265
Provisions for liabilities
6
(626)
(1,001)
Net assets
14,005
17,264
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
13,905
17,164
Total equity
14,005
17,264

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 14 April 2026 and are signed on its behalf by:
Mr G G McLeod
Mr M J McLeod
Director
Director
Company registration number 05977331 (England and Wales)
THE BROTHERS MCLEOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

The Brothers McLeod Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19 Scholars Lane, Stratford Upon Avon, Warwickshire, CV37 6HE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% on reducing balance
Computer equipment
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

THE BROTHERS MCLEOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 1 November 2024
8,447
44,833
53,280
Additions
-
0
1,172
1,172
At 31 October 2025
8,447
46,005
54,452
Depreciation and impairment
At 1 November 2024
7,369
40,645
48,014
Depreciation charged in the year
161
2,984
3,145
At 31 October 2025
7,530
43,629
51,159
Carrying amount
At 31 October 2025
917
2,376
3,293
At 31 October 2024
1,078
4,188
5,266
THE BROTHERS MCLEOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
386
1,134
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
187
Taxation and social security
1,413
1,897
Other creditors
1,277
2,106
2,690
4,190
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
626
1,001
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' of £1 each
40
40
40
40
Ordinary 'B' of £1 each
20
20
20
20
Ordinary 'C' of £1 each
40
40
40
40
100
100
100
100
8
Ultimate controlling party

There is no ultimate controlling party.

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