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Registered number: 08510712
Brunel (South West) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Brunel Chartered Certified Accountants
3 Marco Polo House
Cook Way
Taunton
Somerset
TA2 6BJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08510712
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 94,104 70,682
Tangible Assets 5 44,837 47,035
138,941 117,717
CURRENT ASSETS
Debtors 6 638,359 659,437
Cash at bank and in hand 33,567 48,671
671,926 708,108
Creditors: Amounts Falling Due Within One Year 7 (589,721 ) (562,340 )
NET CURRENT ASSETS (LIABILITIES) 82,205 145,768
TOTAL ASSETS LESS CURRENT LIABILITIES 221,146 263,485
Creditors: Amounts Falling Due After More Than One Year 8 (62,795 ) (74,898 )
NET ASSETS 158,351 188,587
CAPITAL AND RESERVES
Called up share capital 9 3 3
Profit and Loss Account 158,348 188,584
SHAREHOLDERS' FUNDS 158,351 188,587
Page 1
Page 2
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Cherry
Director
1 October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brunel (South West) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08510712 . The registered office is 3 Marco Polo House, Cook Way, Taunton, Somerset, TA2 6BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Motor Vehicles 20% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 407,275
Additions 37,945
As at 31 March 2026 445,220
Amortisation
As at 1 April 2025 336,593
Provided during the period 14,523
As at 31 March 2026 351,116
Net Book Value
As at 31 March 2026 94,104
As at 1 April 2025 70,682
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2025 83,236
Additions 5,715
As at 31 March 2026 88,951
Depreciation
As at 1 April 2025 36,201
Provided during the period 7,913
As at 31 March 2026 44,114
Net Book Value
As at 31 March 2026 44,837
As at 1 April 2025 47,035
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 15,772 23,886
Amounts owed by group undertakings 105,587 118,551
121,359 142,437
Due after more than one year
Amounts owed by group undertakings 517,000 517,000
638,359 659,437
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,338 -
Other taxes and social security 1,421 -
VAT 33,910 24,819
Other creditors 268,253 254,444
Accruals and deferred income 18,299 8,680
Amounts owed to group undertakings 28,066 35,963
Amounts owed to parent undertaking 238,434 238,434
589,721 562,340
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 62,795 74,898
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 3 3
Page 5