REGISTERED NUMBER: 04215369 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Brompton Joinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Osborne

Mr S Osborne

Mrs S Osborne

SECRETARY:

Mrs M Osborne

REGISTERED OFFICE:

295/297 Church Street

Blackpool

FY1 3PJ

REGISTERED NUMBER:

04215369 (England and Wales)

ACCOUNTANTS:

CCW Limited

Chartered Accountants

295/297 Church Street

Blackpool

Lancashire

FY1 3PJ

FIXED ASSETS

Tangible assets

4

275,031

42,449

CURRENT ASSETS

Stocks

116,500

90,000

Debtors

5

10,544

3,375

Cash at bank and in hand

153,005

199,373

280,049

292,748

CREDITORS

Amounts falling due within one year

6

175,882

128,525

NET CURRENT ASSETS

104,167

164,223

TOTAL ASSETS LESS CURRENT LIABILITIES

379,198

206,672

CREDITORS

Amounts falling due after more than one year

7

(223,011

)

-

PROVISIONS FOR LIABILITIES

(8,676

)

(10,612

)

NET ASSETS

147,511

196,060

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

147,411

195,960

SHAREHOLDERS' FUNDS

147,511

196,060

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 10 August 2026 and were signed on its behalf by:

Mr S Osborne - Director

1.	STATUTORY INFORMATION

Brompton Joinery 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

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 12 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

leasehold

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

-

34,847

91,914

126,761

Additions

248,520

1,461

28,968

278,949

Disposals

-

-

(28,567

)

(28,567

)

At 31 March 2026

248,520

36,308

92,315

377,143

DEPRECIATION

At 1 April 2025

-

23,032

61,280

84,312

Charge for year

25,709

2,655

13,867

42,231

Eliminated on disposal

-

-

(24,431

)

(24,431

)

At 31 March 2026

25,709

25,687

50,716

102,112

NET BOOK VALUE

At 31 March 2026

222,811

10,621

41,599

275,031

At 31 March 2025

-

11,815

30,634

42,449

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

767

-

Tax

8,111

-

Prepayments

1,666

3,375

10,544

3,375

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts and finance leases (see note 8)

27,221

-

Trade creditors

128,261

98,572

Tax

-

8,111

Social security and other taxes

15,495

17,006

Directors' loan accounts

330

27

Accrued expenses

4,575

4,809

175,882

128,525

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts and finance leases (see note 8)

223,011

-

Amounts falling due in more than five years:

Repayable by instalments

Finance leases

117,249

-

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts

Finance leases

31.3.26

31.3.25

31.3.26

31.3.25

£

£

£

£

Gross obligations repayable:

Within one year

7,988

-

-

-

Between one and five years

11,483

-

-

-

19,471

-

-

-

Finance charges repayable:

Within one year

-

-

(19,233

)

-

Between one and five years

-

-

(94,279

)

-

In more than five years

-

-

(117,249

)

-

-

-

(230,761

)

-

Net obligations repayable:

Within one year

7,988

-

19,233

-

Between one and five years

11,483

-

94,279

-

In more than five years

-

-

117,249

-

19,471

-

230,761

-

The lease in the accounts is in respect of the property that is rented by the company at £37,000pa. The lease was effective from 1st December 2024 and is for 10 years.

This has been accounted for in accordance with IFRS 16 and that is why there are no comparatives shown.