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S.BRANNAN & SONS,LIMITED

Registered Number
00290512
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

S.BRANNAN & SONS,LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | BAMFORTH, John Richard
| BRANNAN, Andrew Martin
| HENDERSON, Jonathan
| HRYB, Clare Kathleen
| TAYLOR, Juliet Helen

Company Secretary | BAMFORTH, John Richard

Registered Address | Unit 1 Leconfield Industrial Estate
| Cleator Moor
| CA25 5QE

Registered Number | 00290512 (England and Wales)

S.BRANNAN & SONS,LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 163,906 |  |  |  | 199,267
Investments | 5 |  |  | 400 |  |  |  | 400
|  |  |  | 164,306 |  |  |  | 199,667
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 1,226,093 |  |  |  | 1,061,655 |  |
Debtors | 7 | 853,463 |  |  |  | 694,383 |  |
Cash at bank and on hand |  | 71,230 |  |  |  | 333,592 |  |
|  | 2,150,786 |  |  |  | 2,089,630 |  |
Creditors amounts falling due within one year | 8 | (658,408) |  |  |  | (658,010) |  |
Net current assets (liabilities) |  |  |  | 1,492,378 |  |  |  | 1,431,620
Total assets less current liabilities |  |  |  | 1,656,684 |  |  |  | 1,631,287
Creditors amounts falling due after one year | 9 |  |  | (18,303) |  |  |  | (4,375)
Provisions for liabilities | 10 |  |  | (274,689) |  |  |  | (293,153)
Net assets |  |  |  | 1,363,692 |  |  |  | 1,333,759
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 335,579 |  |  |  | 335,579
Other reserves |  |  |  | 51,421 |  |  |  | 51,421
Profit and loss account |  |  |  | 976,692 |  |  |  | 946,759
Shareholders' funds |  |  |  | 1,363,692 |  |  |  | 1,333,759

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 July 2026, and are signed on its behalf by:
BRANNAN, Andrew Martin Director Registered Company No. 00290512

S.BRANNAN & SONS,LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard 102 applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in Pounds Sterling (£) and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

| Foreign currency translation
--- | ---
| 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 the Income Statement

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Intangible assets
--- | ---
| Intangible assets are not permitted to have an indefinite life and must be amortised over their estimated useful life. The estimated useful life of Patents has been set at 4 - 6 years and the asset will be amortized on a straight-line basis over that period.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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 Income Statement.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease. Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.

| Trade and other 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.

| Trade and other 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.

| Financial instruments
--- | ---
| The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Government grants or assistance
--- | ---
| Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 39 |  | 37

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 13,719 |  | 13,719
| At 31 March 26 | 13,719 |  | 13,719
| Amortisation and impairment
| At 01 April 25 | 13,719 |  | 13,719
| At 31 March 26 | 13,719 |  | 13,719
| Net book value
| At 31 March 26 | - |  | -
| At 31 March 25 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 1,328,001 |  | 1,328,001
| Additions | 13,300 |  | 13,300
| Disposals | (197,408) |  | (197,408)
| At 31 March 26 | 1,143,893 |  | 1,143,893
| Depreciation and impairment
| At 01 April 25 | 1,128,734 |  | 1,128,734
| Charge for year | 48,661 |  | 48,661
| On disposals | (197,408) |  | (197,408)
| At 31 March 26 | 979,987 |  | 979,987
| Net book value
| At 31 March 26 | 163,906 |  | 163,906
| At 31 March 25 | 199,267 |  | 199,267

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 400 |  | 400
| At 31 March 26 | 400 |  | 400
| Net book value
| At 31 March 26 | 400 |  | 400
| At 31 March 25 | 400 |  | 400

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 329,535 |  | 278,185
| Work in progress | 107,257 |  | 115,555
| Finished goods | 789,301 |  | 667,915
| Total | 1,226,093 |  | 1,061,655

7. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 782,425 |  | 650,347
| Amounts owed by group undertakings | 1,041 |  | 1,041
| Prepayments and accrued income | 69,997 |  | 42,995
| Total | 853,463 |  | 694,383

| 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.

8. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 250,713 |  | 142,464
| Taxation and social security | 88,758 |  | 65,294
| Other creditors | 45,248 |  | 41,336
| Accrued liabilities and deferred income | 273,689 |  | 408,916
| Total | 658,408 |  | 658,010

| 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.

9. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 18,303 |  | 4,375
| Total | 18,303 |  | 4,375

10. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made. Other provisions relate to a dilapidation provision.

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 35,544 |  | 42,231
| Other provisions | 239,145 |  | 250,922
| Total | 274,689 |  | 293,153

11. | Pension commitments
--- | ---
| The pension cost charge represents the contributions payable to these schemes and was £91,240 (2025 - £88,010).

12. | Other commitments
--- | ---
| At 31 March 2026, the company had future minimum lease payments under non-cancellable operating leases of £85,998 (2025 - £17,460).