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Company Registration No. SC543656 (Scotland)
BRAT'S EQUIPMENT LIMITED Unaudited accounts for the year ended 31 December 2025
BRAT'S EQUIPMENT LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BRAT'S EQUIPMENT LIMITED Company Information for the year ended 31 December 2025
Director
Petre Brat
Company Number
SC543656 (Scotland)
Registered Office
46 Bryan Street Hamilton ML3 0JN Scotland
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BRAT'S EQUIPMENT LIMITED Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
916
-
Current assets
Inventories
-
26,590
Debtors
5
7,432
9,681
Cash at bank and in hand
43
701
7,475
36,972
Creditors: amounts falling due within one year
6
(59,287)
(50,399)
Net current liabilities
(51,812)
(13,427)
Net liabilities
(50,896)
(13,427)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(50,996)
(13,527)
Shareholders' funds
(50,896)
(13,427)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 August 2026 and were signed on its behalf by
Petre Brat Director Company Registration No. SC543656
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BRAT'S EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
BRAT'S EQUIPMENT LIMITED is a private company, limited by shares, registered in Scotland, registration number SC543656. The registered office is 46 Bryan Street, Hamilton, ML3 0JN, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% reducing balance
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 January 2025
-
Additions
1,018
At 31 December 2025
1,018
Depreciation
Charge for the year
102
At 31 December 2025
102
Net book value
At 31 December 2025
916
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
3,531
5,780
Other debtors
3,901
3,901
7,432
9,681
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BRAT'S EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,033
5,200
Taxes and social security
1,067
1,067
Other creditors
52,827
44,132
Accruals
360
-
59,287
50,399
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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