REGISTERED NUMBER: 08627172 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

Bryair Mechanical Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Bryers

Mrs S L Bryers

REGISTERED OFFICE:

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

REGISTERED NUMBER:

08627172 (England and Wales)

ACCOUNTANTS:

Jones & Co

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

FIXED ASSETS

Tangible assets

4

76,530

94,404

CURRENT ASSETS

Stocks

417,436

37,223

Debtors

5

998,456

1,244,149

Cash at bank

18,215

26,302

1,434,107

1,307,674

CREDITORS

Amounts falling due within one year

6

978,248

931,572

NET CURRENT ASSETS

455,859

376,102

TOTAL ASSETS LESS CURRENT LIABILITIES

532,389

470,506

CREDITORS

Amounts falling due after more than one year

7

6,705

36,857

NET ASSETS

525,684

433,649

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

525,584

433,549

SHAREHOLDERS' FUNDS

525,684

433,649

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

J Bryers - Director

1.	STATUTORY INFORMATION

Bryair Mechanical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents invoiced sale of goods and services net of value added tax, recognised on the delivery of those goods and services on contract terms.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

Work in Progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current tax recognised as the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is not recognised in respect of timing differences that have originated but not reversed at the balance sheet date as the amount is not considered to be material.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

23,579

119,197

53,718

196,494

Additions

-

-

5,449

5,449

At 31 March 2026

23,579

119,197

59,167

201,943

DEPRECIATION

At 1 April 2025

15,069

52,149

34,872

102,090

Charge for year

1,702

16,762

4,859

23,323

At 31 March 2026

16,771

68,911

39,731

125,413

NET BOOK VALUE

At 31 March 2026

6,808

50,286

19,436

76,530

At 31 March 2025

8,510

67,048

18,846

94,404

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

119,197

DEPRECIATION

At 1 April 2025

52,149

Charge for year

16,762

At 31 March 2026

68,911

NET BOOK VALUE

At 31 March 2026

50,286

At 31 March 2025

67,048

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

752,952

1,069,282

Other debtors

245,504

174,867

998,456

1,244,149

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

3,333

10,000

Hire purchase contracts

26,819

26,819

Trade creditors

641,307

628,163

Taxation and social security

286,953

252,295

Other creditors

19,836

14,295

978,248

931,572

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

3,333

Hire purchase contracts

6,705

33,524

6,705

36,857

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

J Bryers

Balance outstanding at start of year

91,202

18,763

Amounts advanced

717,088

722,439

Amounts repaid

(650,000

)

(650,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

158,290

91,202