REGISTERED NUMBER: SC338963 (Scotland)

Unaudited Financial Statements for the Year Ended 30th April 2026

for

The Brush Bus Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Tennison

REGISTERED OFFICE:

5 South Charlotte Street

Edinburgh

EH2 4AN

REGISTERED NUMBER:

SC338963 (Scotland)

ACCOUNTANTS:

Dymond Accountants

Office F1,

Beverley Enterprise Centre

Beck View Road

Beverley

East Yorkshire

HU17 0JT

FIXED ASSETS

Intangible assets

4

80,993

93,753

Tangible assets

5

114,723

4,683

195,716

98,436

CURRENT ASSETS

Stocks

74,654

34,528

Debtors

6

242,228

67,473

Cash at bank and in hand

129,690

377,718

446,572

479,719

CREDITORS

Amounts falling due within one year

7

295,407

424,426

NET CURRENT ASSETS

151,165

55,293

TOTAL ASSETS LESS CURRENT LIABILITIES

346,881

153,729

CREDITORS

Amounts falling due after more than one year

8

80,906

-

NET ASSETS

265,975

153,729

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

265,971

153,725

265,975

153,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6th August 2026 and were signed by:

P Tennison - Director

1.	STATUTORY INFORMATION

The Brush Bus Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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 7 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2025

and 30th April 2026

146,272

AMORTISATION

At 1st May 2025

52,519

Charge for year

12,760

At 30th April 2026

65,279

NET BOOK VALUE

At 30th April 2026

80,993

At 30th April 2025

93,753

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st May 2025

2,979

-

3,931

6,910

Additions

12,775

101,902

1,526

116,203

At 30th April 2026

15,754

101,902

5,457

123,113

DEPRECIATION

At 1st May 2025

827

-

1,400

2,227

Charge for year

2,239

2,123

1,801

6,163

At 30th April 2026

3,066

2,123

3,201

8,390

NET BOOK VALUE

At 30th April 2026

12,688

99,779

2,256

114,723

At 30th April 2025

2,152

-

2,531

4,683

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

227,983

58,497

Other debtors

14,245

8,976

242,228

67,473

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

10,996

-

Trade creditors

31,563

32,906

Taxation and social security

59,978

107,794

Other creditors

192,870

283,726

295,407

424,426

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

80,906

-