General Information
Bramley Window Factory Ltd is a private company, limited by shares, registered in England and Wales, registration number 14514417, registration address 577 Stanningley Road, Leeds, LS13 4EL.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
|
| 2. |
Average number of employees
Average number of employees during the year was 13 (2024 : 3).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Motor Vehicles |
|
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 December 2024 |
71,677 |
|
12,366 |
|
10,705 |
|
94,748 |
| Additions |
- |
|
- |
|
- |
|
- |
| Disposals |
- |
|
- |
|
- |
|
- |
| At 30 November 2025 |
71,677 |
|
12,366 |
|
10,705 |
|
94,748 |
| Depreciation |
| At 01 December 2024 |
4,295 |
|
1,855 |
|
432 |
|
6,582 |
| Charge for year |
429 |
|
2,102 |
|
10 |
|
2,541 |
| On disposals |
- |
|
- |
|
- |
|
- |
| At 30 November 2025 |
4,724 |
|
3,957 |
|
442 |
|
9,123 |
| Net book values |
| Closing balance as at 30 November 2025 |
66,953 |
|
8,409 |
|
10,263 |
|
85,625 |
| Opening balance as at 01 December 2024 |
67,382 |
|
10,511 |
|
10,273 |
|
88,166 |
|
| 4. |
Stocks
|
2025
£ |
|
2024
£ |
| Stocks |
150,000 |
|
60,000 |
|
150,000 |
|
60,000 |
|
| 5. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
22,415 |
|
0 |
|
22,415 |
|
0 |
|
| 6. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
5,198 |
|
5,924 |
| Bank Loans & Overdrafts |
10,000 |
|
0 |
| Taxation and Social Security |
118,934 |
|
2,983 |
| Other Creditors |
127,069 |
|
181,308 |
|
261,201 |
|
190,215 |
|
| 7. |
Share Capital
Allotted, called up and fully paid
|
2025
£ |
|
2024
£ |
|
2
Ordinary shares of £1.00 each |
2 |
|
2 |
|
2 |
|
2 |
|
|
Director Loan Account
At 30th November 2025, the director loan account of £144,567 (2024 £178,516) is unsecured, repayable on demand and interest free. During the period the director incurred the following transactions:
| Director's Loan Account |
|
Balance B/F
£ |
|
Advances
£ |
|
Credits
£ |
|
Balance C/F
£ |
| Director |
|
178,516 |
|
(118,292) |
|
64,812 |
|
125,036 |
|
| 9. |
Control
The company was under the control of the director throughout the current and previous year.
|
2
|