Brackenridge Hanson Tate Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07311711

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		197,054		237,192
Tangible Assets	5		62,848		74,235

			259,902		311,427
CURRENT ASSETS
Stocks	6	50,000		50,000
Debtors	7	403,322		237,178
Cash at bank and in hand		863,291		935,358

		1,316,613		1,222,536
Creditors: Amounts Falling Due Within One Year	8	(395,128 )		(262,175 )

NET CURRENT ASSETS (LIABILITIES)			921,485		960,361

TOTAL ASSETS LESS CURRENT LIABILITIES			1,181,387		1,271,788

Creditors: Amounts Falling Due After More Than One Year	9		-		(6,667 )

NET ASSETS			1,181,387		1,265,121

CAPITAL AND RESERVES
Called up share capital	10		500		500
Capital redemption reserve			500		500
Profit and Loss Account			1,180,387		1,264,121

SHAREHOLDERS' FUNDS			1,181,387		1,265,121

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Brackenridge Hanson Tate Limited

Balance Sheet (continued)

As At 31 October 2025

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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D W Brackenridge

Director

31 July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Brackenridge Hanson Tate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07311711 . The registered office is 31 The Calls, Leeds, LS2 7EY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life, this being 20 years for goodwill which arose on the incorporation of the business and 10 years for purchased goodwill.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	15% reducing balance
Office Equipment	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Brackenridge Hanson Tate Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 15)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	766,382

As at 31 October 2025	766,382

Amortisation
As at 1 November 2024	529,190
Provided during the period	40,138

As at 31 October 2025	569,328

Net Book Value
As at 31 October 2025	197,054

As at 1 November 2024	237,192

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Office Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	41,830	5,750	35,526	25,759	108,865
Additions	5,450	-	-	-	5,450

As at 31 October 2025	47,280	5,750	35,526	25,759	114,315

Depreciation
As at 1 November 2024	11,114	3,395	5,714	14,407	34,630
Provided during the period	9,042	471	4,477	2,847	16,837

As at 31 October 2025	20,156	3,866	10,191	17,254	51,467

...CONTINUED

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Brackenridge Hanson Tate Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	27,124	1,884	25,335	8,505	62,848

As at 1 November 2024	30,716	2,355	29,812	11,352	74,235

6. Stocks

	2025	2024
	£	£
Work in progress	50,000	50,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	283,953	109,321
Other debtors	39,443	33,711

	323,396	143,032
Due after more than one year
Other debtors	79,926	94,146

	403,322	237,178

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	690
Bank loans and overdrafts	6,667	10,000
Other creditors	284,194	140,604
Taxation and social security	104,267	110,881

	395,128	262,175

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	6,667

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	500	500

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Brackenridge Hanson Tate Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	48,608	45,757
Later than one year and not later than five years	85,753	109,305

	134,361	155,062

12. Pension Commitments

The company operates two defined contribution pension schemes for its employees. The assets of the schemes are held separately from those of the company in independently administered funds. At the balance sheet date there were no contributions due to the funds.

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