Bryan's Motors Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Bryan's Motors Ltd for the year ended 31 August 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Bryan's Motors Ltd for the year ended 31 August 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the directors of Bryan's Motors Ltd , as a body, in accordance with the terms of our engagement letter dated 01 November 2013. Our work has been undertaken solely to prepare for your approval the accounts of Bryan's Motors Ltd and state those matters that we have agreed to state to the directors of Bryan's Motors Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bryan's Motors Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Bryan's Motors Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bryan's Motors Ltd . You consider that Bryan's Motors Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Bryan's Motors Ltd . 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 financial statements.

Laurence Denton

09/10/2026

3NT Ltd

38 Arden Road

Desborough

Kettering

Northants

NN14 2WJ

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Bryan's Motors Ltd

Balance Sheet

As At 31 August 2026

Balance Sheet

Registered number: 08163799

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,955		5,430

			8,955		5,430
CURRENT ASSETS
Stocks	5	2,078		2,428
Debtors	6	2,592		96
Cash at bank and in hand		20,901		34,062

		25,571		36,586
Creditors: Amounts Falling Due Within One Year	7	(29,268 )		(34,291 )

NET CURRENT ASSETS (LIABILITIES)			(3,697 )		2,295

TOTAL ASSETS LESS CURRENT LIABILITIES			5,258		7,725

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(1,701 )		(1,032 )

NET ASSETS			3,557		6,693

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			3,457		6,593

SHAREHOLDERS' FUNDS			3,557		6,693

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Bryan's Motors Ltd

Balance Sheet (continued)

As At 31 August 2026

For the 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.

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 B M Gibson Director	Mrs N G Gibson Director
09/10/2026

The notes on pages 4 to 6 form part of these financial statements.

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Bryan's Motors Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2026

Notes to the Financial Statements

1. General Information

Bryan's Motors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08163799 . The registered office is 12 Roman Way, Irchester, Wellingborough, Northants, NN29 7EG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2025	25,491	1,500	1,786	28,777
Additions	578	6,199	83	6,860
Disposals	(1,405 )	-	(249 )	(1,654 )

As at 31 August 2026	24,664	7,699	1,620	33,983

...CONTINUED

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Bryan's Motors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

Depreciation
As at 1 September 2025	21,140	1,025	1,182	23,347
Provided during the period	1,209	1,669	240	3,118
Disposals	(1,312 )	-	(125 )	(1,437 )

As at 31 August 2026	21,037	2,694	1,297	25,028

Net Book Value
As at 31 August 2026	3,627	5,005	323	8,955

As at 1 September 2025	4,351	475	604	5,430

5. Stocks

	2026	2025
	£	£
Stock	2,078	2,428

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,592	96

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	9,526	12,861
Corporation tax	11,471	11,363
VAT	4,779	6,461
Other creditors	160	46
Accruals and deferred income	3,319	3,313
Directors' loan accounts	13	247

	29,268	34,291

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	1,701	1,032

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

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Bryan's Motors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

	2026	2025
	£	£
Mr B M Gibson	39,000	39,000
Mrs N G Gibson	13,000	13,000

11. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	52,000	52,000

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr Bryan Gibson by virtue of his control of 100% of the issued share capital in the company.

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