REGISTERED NUMBER: 08921059 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BRANNAN CARPENTRY AND BUILDING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Brannan

Mrs R E Brannan

REGISTERED OFFICE:

14 Wheatsheaf Close

Sindlesham

Wokingham

Berkshire

RG41 5PT

REGISTERED NUMBER:

08921059 (England and Wales)

ACCOUNTANTS:

Vernon Gosling Friday Limited

10 Beech Court

Wokingham Road

Hurst

Reading

Berkshire

RG10 0RQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

90,800

121,818

90,800

121,818

CURRENT ASSETS

Debtors

6

56,685

114,101

Cash at bank

195,195

194,302

251,880

308,403

CREDITORS

Amounts falling due within one year

7

128,573

130,265

NET CURRENT ASSETS

123,307

178,138

TOTAL ASSETS LESS CURRENT LIABILITIES

214,107

299,956

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

214,007

299,856

SHAREHOLDERS' FUNDS

214,107

299,956

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mr J Brannan - Director

1.	STATUTORY INFORMATION

Brannan Carpentry and Building 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five 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.

Plant and machinery etc

-

25% on reducing balance

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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

10,000

AMORTISATION

At 1 April 2025

and 31 March 2026

10,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

189,828

Additions

1,927

At 31 March 2026

191,755

DEPRECIATION

At 1 April 2025

68,010

Charge for year

32,945

At 31 March 2026

100,955

NET BOOK VALUE

At 31 March 2026

90,800

At 31 March 2025

121,818

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

35,287

Other debtors

56,685

78,814

56,685

114,101

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

16,027

14,449

Taxation and social security

93,682

85,708

Other creditors

18,864

30,108

128,573

130,265