Registration number: 00257557

Albert J.Bridle.Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Albert J.Bridle.Limited

Company Information

Directors

Bernard Courtney Living Jason Bernard Living

Company secretary

Bernard Courtney Living

Registered office

39 High Street Battle East Sussex England TN33 0EE

Accountants

Manningtons Chartered AccountantsVictoria House The Moor Hawkhurst Kent TN18 4NR

Albert J.Bridle.Limited

(Registration number: 00257557)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	89,884	89,902
Debtors	5	152,218	143,415
		242,102	233,317
Current assets
Debtors	5	172	80
Investments	6	1,000	1,000
Cash at bank and in hand		15,886	18,229
		17,058	19,309
Creditors: Amounts falling due within one year	7	(3,440)	(3,137)
Net current assets		13,618	16,172
Total assets less current liabilities		255,720	249,489
Creditors: Amounts falling due after more than one year	7	(143,438)	(143,438)
Net assets		112,282	106,051
Capital and reserves
Called up share capital		4,002	4,002
Share premium reserve		9,998	9,998
Retained earnings		98,282	92,051
Shareholders' funds		112,282	106,051

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 August 2026 and signed on its behalf by:
 

Albert J.Bridle.Limited

(Registration number: 00257557)
Balance Sheet as at 31 March 2026

......................................... Bernard Courtney Living Company secretary and director

Albert J.Bridle.Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
39 High Street
Battle
East Sussex
TN33 0EE
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Albert J.Bridle.Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	10% written down value
Leasehold and freehold property	Leasehold property with an unexpired term of more than 50 years and freehold property is not depreciated as the Directors consider that the residual value is greater than the cost shown in the accounts.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Albert J.Bridle.Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. No interest is chargeable on the borrowing.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Albert J.Bridle.Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2025	89,725	3,016	92,741
At 31 March 2026	89,725	3,016	92,741
Depreciation
At 1 April 2025	-	2,839	2,839
Charge for the year	-	18	18
At 31 March 2026	-	2,857	2,857
Carrying amount
At 31 March 2026	89,725	159	89,884
At 31 March 2025	89,725	177	89,902

Included within the net book value of land and buildings above is £7,500 (2025 - £7,500) in respect of freehold land and buildings and £82,225 (2025 - £82,225) in respect of long leasehold land and buildings.
 

Albert J.Bridle.Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5

Debtors

Non-current	2026 £	2025 £
Other debtors	152,218	143,415
	152,218	143,415

Details of non-current trade and other debtors

£152,218 (2025 -£143,415) of the loan to a related party is classified as non current. The related party is a company controlled by a director of the company.

6	Current asset investments

	2026 £	2025 £
Other investments	1,000	1,000

Albert J.Bridle.Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	2,064	1,761
Accruals and deferred income	1,377	1,377
Other creditors	(1)	(1)
	3,440	3,137

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	143,438	143,438

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	143,438	143,438

Other borrowings

The carrying amount of the loan at year end is £143,438 (2025 - £143,438). The loan is secured via a first charge over a property owned by the Company.