REGISTERED NUMBER: 00752686 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

BRANDHALL LABOUR CLUB LIMITED

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

V P Silvester

G Farr

R Williams

SECRETARY:

C Silvester

REGISTERED OFFICE:

Brandhall Labour Club Ltd

Tame Road

Oldbury

West Midlands

B68 0JT

REGISTERED NUMBER:

00752686 (England and Wales)

ACCOUNTANTS:

Flint & Thompson

Chartered Accountants

2 Manor Square

Solihull

B91 3PX

The directors present their report with the financial statements of the company for the year ended 30 November 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 December 2024 to the date of this report.

V P Silvester

G Farr

R Williams

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

On behalf of the board

C Silvester - Secretary

12 August 2026

TURNOVER

250,602

240,623

Cost of sales

109,615

111,428

GROSS PROFIT

140,987

129,195

Administrative expenses

193,571

187,868

(52,584

)

(58,673

)

Other operating income

44,567

47,370

OPERATING LOSS

4

(8,017

)

(11,303

)

Interest receivable and similar income

25

25

LOSS BEFORE TAXATION

(7,992

)

(11,278

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(7,992

)

(11,278

)

FIXED ASSETS

Tangible assets

5

102,856

106,847

CURRENT ASSETS

Stocks

8,909

9,352

Debtors

6

1,849

200

Prepayments and accrued income

1,005

1,025

Cash at bank and in hand

17,307

17,359

29,070

27,936

CREDITORS

Amounts falling due within one year

7

67,448

62,313

NET CURRENT LIABILITIES

(38,378

)

(34,377

)

TOTAL ASSETS LESS CURRENT LIABILITIES

64,478

72,470

CAPITAL AND RESERVES

Called up share capital

31

31

Retained earnings

64,447

72,439

SHAREHOLDERS' FUNDS

64,478

72,470

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

V P Silvester - Director

1.	STATUTORY INFORMATION

Brandhall Labour Club 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

The club's turnover represents the value, excluding value added tax, of bar goods and catering sold during the year.

Tangible fixed assets

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

Freehold property

-

2% per annum of cost

Property improvements

-

10% per annum of cost

Smoking shelter

-

10% per annum of cost

Car park extension

-

not provided

Snooker room improvements

-

20% straight line

Fixtures and fittings

-

20% on reducing balance

No depreciation has been provided in respect of the car park extension as the directors are of the opinion that their residual value is at least equal to the net book value shown in the accounts. As a result the corresponding depreciation would not be material and therefore it is not charged in the profit and loss account.

Stocks

Stocks are valued at the lower of cost and net realisable value by an independent stocktaker.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	OPERATING LOSS

The operating loss is stated after charging:

2025

2024

£

£

Depreciation - owned assets

3,991

4,217

5.	TANGIBLE FIXED ASSETS

Freehold

Property

Smoking

property

improvements

shelter

£

£

£

COST

At 1 December 2024

and 30 November 2025

90,935

52,681

16,627

DEPRECIATION

At 1 December 2024

9,093

50,921

16,627

Charge for year

1,819

880

-

At 30 November 2025

10,912

51,801

16,627

NET BOOK VALUE

At 30 November 2025

80,023

880

-

At 30 November 2024

81,842

1,760

-

Snooker

Fixtures

Car park

room

and

extension

improvements

fittings

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

22,133

4,710

177,952

365,038

DEPRECIATION

At 1 December 2024

7,500

4,710

169,340

258,191

Charge for year

-

-

1,292

3,991

At 30 November 2025

7,500

4,710

170,632

262,182

NET BOOK VALUE

At 30 November 2025

14,633

-

7,320

102,856

At 30 November 2024

14,633

-

8,612

106,847

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,849

200

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,222

15,641

Taxation and social security

9,004

7,612

Other creditors

44,222

39,060

67,448

62,313

8.	GOING CONCERN

The accounts have been prepared on a going concern basis. The directors are committed to continue support the working capital requirements of the club for a period of at least 12 months from the date of approval of these financial statements.