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Company Registration No. 08280686 (England and Wales)
Bromspec Motorworks Limited Unaudited accounts for the year ended 31 October 2025
Bromspec Motorworks Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Bromspec Motorworks Limited Company Information for the year ended 31 October 2025
Director
James Robinson
Secretary
Tracy Stedman
Company Number
08280686 (England and Wales)
Registered Office
UNIT 3A BUNAS BUSINESS PARK HOLLOM DOWN LOPCOMBE SALISBURY SP5 1BP UNITED KINGDOM
Accountants
SC Tax Advisers and Accountants 41 Southgate Street Winchester SO23 9EH
- 3 -
Bromspec Motorworks Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
73,367 
78,044 
Current assets
Inventories
3,227 
3,227 
Debtors
5
(2,468)
19,715 
Cash at bank and in hand
105,431 
108,705 
106,190 
131,647 
Creditors: amounts falling due within one year
6
(62,688)
(82,053)
Net current assets
43,502 
49,594 
Total assets less current liabilities
116,869 
127,638 
Creditors: amounts falling due after more than one year
7
(2,813)
(8,969)
Net assets
114,056 
118,669 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
113,956 
118,569 
Shareholders' funds
114,056 
118,669 
For the year ending 31 October 2025 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 January 2025 and were signed on its behalf by
James Robinson Director Company Registration No. 08280686
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Bromspec Motorworks Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Bromspec Motorworks Limited is a private company, limited by shares, registered in England and Wales, registration number 08280686. The registered office is UNIT 3A BUNAS BUSINESS PARK HOLLOM DOWN, LOPCOMBE, SALISBURY, SP5 1BP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15%
Motor vehicles
6%
Computer equipment
15%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 November 2024
26,152 
76,799 
32,060 
92 
6,644 
141,747 
Additions
- 
245 
- 
- 
379 
624 
At 31 October 2025
26,152 
77,044 
32,060 
92 
7,023 
142,371 
Depreciation
At 1 November 2024
- 
56,776 
3,592 
- 
3,335 
63,703 
Charge for the year
- 
3,040 
1,708 
- 
553 
5,301 
At 31 October 2025
- 
59,816 
5,300 
- 
3,888 
69,004 
Net book value
At 31 October 2025
26,152 
17,228 
26,760 
92 
3,135 
73,367 
At 31 October 2024
26,152 
20,023 
28,468 
92 
3,309 
78,044 
- 5 -
Bromspec Motorworks Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
12,402 
Trade debtors
(2,468)
7,313 
(2,468)
19,715 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
13,510 
21,523 
Trade creditors
25,845 
39,491 
Taxes and social security
19,543 
20,869 
Other creditors
(1,000)
(1,500)
Accruals
4,790 
1,670 
62,688 
82,053 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,500 
9,500 
Taxes and social security
(687)
(531)
2,813 
8,969 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -