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Company Registration No. 02782152 (England and Wales)
The Brass Decorative Grille & Repolishing Co. Ltd Unaudited accounts for the year ended 31 January 2026
The Brass Decorative Grille & Repolishing Co. Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
The Brass Decorative Grille & Repolishing Co. Ltd Company Information for the year ended 31 January 2026
Director
Paul Simon Guarino
Company Number
02782152 (England and Wales)
Registered Office
Unit C1, Phoenix Industrial Estate Rosslyn Crescent Harrow Middlesex HA1 2SP England
Accountants
Metropolitan Accountants Ltd Phoenix Business Centre Office 10, Rosslyn Crescent Harrow Middlesex HA1 2SP
- 3 -
The Brass Decorative Grille & Repolishing Co. Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
35,572 
26,695 
Current assets
Inventories
39,475 
78,628 
Debtors
5
64,647 
85,764 
Cash at bank and in hand
253,188 
215,413 
357,310 
379,805 
Creditors: amounts falling due within one year
6
(66,729)
(79,103)
Net current assets
290,581 
300,702 
Net assets
326,153 
327,397 
Capital and reserves
Called up share capital
1 
1 
Capital redemption reserve
(137,532)
(137,532)
Profit and loss account
463,684 
464,928 
Shareholders' funds
326,153 
327,397 
For the year ending 31 January 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 October 2026 and were signed on its behalf by
Paul Simon Guarino Director Company Registration No. 02782152
- 4 -
The Brass Decorative Grille & Repolishing Co. Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
The Brass Decorative Grille & Repolishing Co. Ltd is a private company, limited by shares, registered in England and Wales, registration number 02782152. The registered office is Unit C1, Phoenix Industrial Estate, Rosslyn Crescent, Harrow, Middlesex, HA1 2SP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% at RLM
Motor vehicles
20% at RLM
Fixtures & fittings
20% at RLM
Computer equipment
20% at RLM
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2025
62,035 
27,718 
21,716 
6,585 
118,054 
Additions
- 
38,534 
- 
1,411 
39,945 
Disposals
- 
(27,718)
- 
- 
(27,718)
At 31 January 2026
62,035 
38,534 
21,716 
7,996 
130,281 
Depreciation
At 1 February 2025
58,816 
5,544 
21,026 
5,973 
91,359 
Charge for the year
644 
7,707 
138 
405 
8,894 
On disposals
- 
(5,544)
- 
- 
(5,544)
At 31 January 2026
59,460 
7,707 
21,164 
6,378 
94,709 
Net book value
At 31 January 2026
2,575 
30,827 
552 
1,618 
35,572 
At 31 January 2025
3,219 
22,174 
690 
612 
26,695 
- 5 -
The Brass Decorative Grille & Repolishing Co. Ltd Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
181 
Trade debtors
57,432 
78,368 
Accrued income and prepayments
7,215 
7,215 
64,647 
85,764 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
10,582 
10,719 
Trade creditors
46,678 
58,351 
Taxes and social security
7,297 
5,658 
Loans from directors
597 
2,800 
Accruals
1,575 
1,575 
66,729 
79,103 
7
Average number of employees
During the year the average number of employees was 4 (2025: 4).
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