Company registration number 05323730 (England and Wales)
BRUSH FARRIERY SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BRUSH FARRIERY SERVICES LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
BRUSH FARRIERY SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,325
2,055
Current assets
Debtors
4
16,516
23,857
Cash at bank and in hand
9,818
17,187
26,334
41,044
Creditors: amounts falling due within one year
5
(22,013)
(15,197)
Net current assets
4,321
25,847
Net assets
5,646
27,902
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
5,644
27,900
Total equity
5,646
27,902

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

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.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 July 2026
Mr P D Brush
Director
Company registration number 05323730 (England and Wales)
BRUSH FARRIERY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Brush Farriery Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Manor Park Business Centre, Mackenzie Way, Cheltenham, Gloucestershire, United Kingdom, GL51 9TX.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 measured at the actual consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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:

Computers
33% on cost
Motor vehicles
25% on cost and 20% on cost
1.4
Taxation

Taxation for the period comprises current tax only. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

1.5
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.

BRUSH FARRIERY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
67,367
Additions
678
At 31 December 2025
68,045
Depreciation and impairment
At 1 January 2025
65,312
Depreciation charged in the year
1,408
At 31 December 2025
66,720
Carrying amount
At 31 December 2025
1,325
At 31 December 2024
2,055
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
16,516
18,854
Other debtors
-
0
5,003
16,516
23,857
BRUSH FARRIERY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,640
2,009
Corporation tax
6,647
9,858
Other taxation and social security
5,683
479
Other creditors
5,903
811
Accruals and deferred income
2,140
2,040
22,013
15,197
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
7
Related party transactions

In the previous period, Mr P Brush loaned the company £811, During the period, the related party loaned the company a further £5,092. As at 31 December 2025 the amount outstanding was £5,903 (2024: £811). The amount is unsecured, interest-free and repayable on demand.

2025-12-31 2025-01-01 false false false 30 July 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr P D Brush Mrs M A Brush 05323730 2025-01-01 2025-12-31 05323730 2025-12-31 05323730 core:WithinOneYear 2025-12-31 05323730 core:WithinOneYear 2024-12-31 05323730 2024-12-31 05323730 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 05323730 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 05323730 core:ShareCapital 2025-12-31 05323730 core:ShareCapital 2024-12-31 05323730 core:RetainedEarningsAccumulatedLosses 2025-12-31 05323730 core:RetainedEarningsAccumulatedLosses 2024-12-31 05323730 core:ShareCapitalOrdinaryShareClass1 2025-12-31 05323730 core:ShareCapitalOrdinaryShareClass1 2024-12-31 05323730 bus:Director1 2025-01-01 2025-12-31 05323730 core:ComputerEquipment 2025-01-01 2025-12-31 05323730 core:MotorVehicles 2025-01-01 2025-12-31 05323730 2024-01-01 2024-12-31 05323730 core:OtherPropertyPlantEquipment 2024-12-31 05323730 core:OtherPropertyPlantEquipment 2025-12-31 05323730 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 05323730 core:OtherPropertyPlantEquipment 2024-12-31 05323730 core:CurrentFinancialInstruments 2025-12-31 05323730 core:CurrentFinancialInstruments 2024-12-31 05323730 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05323730 bus:OrdinaryShareClass1 2025-12-31 05323730 bus:OrdinaryShareClass1 2024-12-31 05323730 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05323730 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05323730 bus:FRS102 2025-01-01 2025-12-31 05323730 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05323730 bus:CompanySecretary1 2025-01-01 2025-12-31 05323730 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP