REGISTERED NUMBER: 02740354 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

NEWBREL LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr G C Nock

Mr N Parsons

Mrs J D Jones

SECRETARY:

Mrs A J Nock

REGISTERED OFFICE:

Gainsford Drive

Halesowen Industrial Park

HALESOWEN

West Midlands

B62

8BQ

REGISTERED NUMBER:

02740354 (England and Wales)

ACCOUNTANTS:

E R Grove & Co Limited

Chartered Accountants

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Newbrel Limited for the year ended 30th April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Newbrel Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Newbrel Limited and state those matters that we have agreed to state to the Board of Directors of Newbrel Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Newbrel Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Newbrel Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Newbrel Limited. You consider that Newbrel Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Newbrel Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

E R Grove & Co Limited

Chartered Accountants

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

16th September 2026

FIXED ASSETS

Tangible assets

4

493,957

464,045

CURRENT ASSETS

Stocks

231,700

243,400

Debtors

5

1,172,454

1,096,281

Cash at bank and in hand

968,894

703,969

2,373,048

2,043,650

CREDITORS

Amounts falling due within one year

6

740,512

383,517

NET CURRENT ASSETS

1,632,536

1,660,133

TOTAL ASSETS LESS CURRENT LIABILITIES

2,126,493

2,124,178

PROVISIONS FOR LIABILITIES

84,640

91,391

NET ASSETS

2,041,853

2,032,787

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,041,753

2,032,687

SHAREHOLDERS' FUNDS

2,041,853

2,032,787

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th September 2026 and were signed on its behalf by:

Mr G C Nock - Director

1.	STATUTORY INFORMATION

Newbrel 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.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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.

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 53 (2025 - 56 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st May 2025

1,559,920

64,574

408,708

51,544

2,084,746

Additions

283

6,682

126,304

8,400

141,669

At 30th April 2026

1,560,203

71,256

535,012

59,944

2,226,415

DEPRECIATION

At 1st May 2025

1,320,792

57,151

209,822

32,936

1,620,701

Charge for year

47,850

2,803

55,716

5,388

111,757

At 30th April 2026

1,368,642

59,954

265,538

38,324

1,732,458

NET BOOK VALUE

At 30th April 2026

191,561

11,302

269,474

21,620

493,957

At 30th April 2025

239,128

7,423

198,886

18,608

464,045

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

991,060

908,196

Other debtors

181,394

188,085

1,172,454

1,096,281

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

336,623

131,880

Amounts owed to group undertakings

155,000

-

Taxation and social security

187,166

167,026

Other creditors

61,723

84,611

740,512

383,517

7.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking at the balance sheet date was Newbrel Holdings Limited, a company incorporated in England. A copy of the ultimate parent undertaking's financial statements may be obtained from its registered office at Gainsford Drive, Halesowen Industrial Estate, Halesowen. West Midlands. B62 8BQ.