Registration number: 04839462

Brenmore Electrical Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Brenmore Electrical Limited

(Registration number: 04839462)
Balance Sheet as at 31 August 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	4		1,558		2,076
Current assets
Stocks	5	-		500
Debtors	6	204		5,655
		204		6,155
Creditors: Amounts falling due within one year	7	(16,805)		(21,202)
Net current liabilities			(16,601)		(15,047)
Net liabilities			(15,043)		(12,971)
Capital and reserves
Called up share capital		2,500		2,500
Profit and loss account		(17,543)		(15,471)
Total equity			(15,043)		(12,971)

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

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 September 2026
 

......................................... Mr I.R. Peacock Company secretary and director

Brenmore Electrical Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 August 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:
Unit 11, Fusion Court
Aberford Road
Garforth
Leeds
LS25 2GH

These financial statements were authorised for issue by the director on 30 September 2026.

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.

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.

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 and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises 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.

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.

Brenmore Electrical Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 August 2026

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
Plant and machinery	15% Reducing balance
Motor vehicles	25% Reducing balance
Fixtures and fittings	25% Reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

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.

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.

3	Staff numbers

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

Brenmore Electrical Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 August 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 September 2025	2,024	5,000	1,039	8,063
At 31 August 2026	2,024	5,000	1,039	8,063
Depreciation
At 1 September 2025	1,079	4,111	797	5,987
Charge for the year	236	222	60	518
At 31 August 2026	1,315	4,333	857	6,505
Carrying amount
At 31 August 2026	709	667	182	1,558
At 31 August 2025	945	889	242	2,076

5

Stocks

	2026 £	2025 £
Other inventories	-	500

6

Debtors

Debtors: amounts falling due within one year	2026 £	2025 £
Trade debtors	-	2,128
Other debtors	204	3,527
	204	5,655

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Loans and borrowings	3,198	8,380
Trade creditors	541	-
Taxation and social security	78	211
Other creditors	12,988	12,611
	16,805	21,202