REGISTERED NUMBER: 04870059 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st October 2025

for

Brandon Auto Electrics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J R Betts

Mr P Betts

Mrs A R Betts

SECRETARY:

Mrs A R Betts

REGISTERED OFFICE:

Mundford Road

Weeting

Brandon

Suffolk

IP27 0PL

REGISTERED NUMBER:

04870059 (England and Wales)

ACCOUNTANTS:

TWR Accountants

The Old Registrars

57a High Street

Brandon

Suffolk

IP27 0AU

FIXED ASSETS

Tangible assets

4

18,542

3,833

CURRENT ASSETS

Stocks

27,500

28,886

Debtors

5

12,236

23,079

Cash at bank and in hand

93,008

86,297

132,744

138,262

CREDITORS

Amounts falling due within one year

6

92,759

83,084

NET CURRENT ASSETS

39,985

55,178

TOTAL ASSETS LESS CURRENT LIABILITIES

58,527

59,011

PROVISIONS FOR LIABILITIES

3,523

959

NET ASSETS

55,004

58,052

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

54,904

57,952

55,004

58,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 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 14th August 2026 and were signed on its behalf by:

Mr J R Betts - Director

1.	STATUTORY INFORMATION

Brandon Auto Electrics 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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st November 2024

20,992

2,282

2,500

25,774

Additions

-

-

20,520

20,520

At 31st October 2025

20,992

2,282

23,020

46,294

DEPRECIATION

At 1st November 2024

18,013

1,429

2,499

21,941

Charge for year

596

85

5,130

5,811

At 31st October 2025

18,609

1,514

7,629

27,752

NET BOOK VALUE

At 31st October 2025

2,383

768

15,391

18,542

At 31st October 2024

2,979

853

1

3,833

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,333

8,661

Other debtors

1,413

6,650

Prepayments

490

7,768

12,236

23,079

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,906

14,010

Tax

5,232

7,952

Social security and other taxes

874

838

VAT

6,488

5,303

Directors' loan accounts

68,403

48,550

Accrued expenses

3,856

6,431

92,759

83,084

7.

RESERVES

Retained

earnings

£

At 1st November 2024

57,952

Profit for the year

34,452

Dividends

(37,500

)

At 31st October 2025

54,904