| Registered number: 02286942 | ||||||||
| FOR THE YEAR ENDED 30/06/2026 | ||||||||
| Prepared By: | ||||||||
| HMK Accountancy Ltd | ||||||||
| 36 Hill Rise | ||||||||
| Woodstock | ||||||||
| Oxford | ||||||||
| OX20 1AB | ||||||||
| J H Brill & Son Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THE YEAR ENDED 30/06/2026 | ||||||||
| DIRECTORS | ||||||||
| SECRETARY | ||||||||
| REGISTERED OFFICE | ||||||||
| Surrey | ||||||||
| COMPANY DETAILS | ||||||||
| Private company limited by shares registered in EW - England and Wales, registered number 02286942 | ||||||||
| ACCOUNTANTS | ||||||||
| HMK Accountancy Ltd | ||||||||
| 36 Hill Rise | ||||||||
| Woodstock | ||||||||
| Oxford | ||||||||
| OX20 1AB | ||||||||
| J H Brill & Son Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THEYEARENDED30/06/2026 | ||||||||
| CONTENTS | ||||||||
| Page | ||||||||
| Directors' Report | - | |||||||
| Accountants' Report | - | |||||||
| Statement Of Comprehensive Income | - | |||||||
| Balance Sheet | 3 | |||||||
| Notes To The Accounts | 4 | |||||||
| The following do not form part of the statutory financial statements: | ||||||||
| Trading And Profit And Loss Account | - | |||||||
| Profit And Loss Account Summaries | - | |||||||
| J H Brill & Son Limited | ||||||||
| BALANCE SHEET AT | ||||||||||
| 2026 | 2025 | |||||||||
| Notes | £ | £ | ||||||||
| FIXED ASSETS | ||||||||||
| Tangible assets | 2 | |||||||||
| CURRENT ASSETS | ||||||||||
| Stock | ||||||||||
| Debtors | 4 | |||||||||
| 46,866 | 36,863 | |||||||||
| CREDITORS: Amounts falling due within one year | 5 | |||||||||
| NET CURRENT LIABILITIES | ( | (13,334) | ||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( | ( | ||||||||
| PROVISIONS FOR LIABILITIES AND CHARGES | 7 | |||||||||
| NET LIABILITIES | ( | ( | ||||||||
| CAPITAL AND RESERVES | ||||||||||
| Called up share capital | 8 | |||||||||
| Profit and loss account | (12,372) | (8,934) | ||||||||
| SHAREHOLDERS' FUNDS | ( | ( | ||||||||
| Approved by the board on | ||||||||||
| ............................. | ||||||||||
| Director | ||||||||||
| J H Brill & Son Limited | ||||||||
| NOTES TO THE ACCOUNTS | ||||||||||
| FOR THE YEAR ENDED 30/06/2026 | ||||||||||
| 1. ACCOUNTING POLICIES |
| 1a. Basis Of Accounting | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . | ||||||||
| 1b. Depreciation | ||||||||
| Commercial Vehicles | straight line 25% | |||||||
| Fixtures and Fittings | straight line 15% | |||||||
| 1c. Stocks | ||||||||
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. | ||||||||
| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. | ||||||||
| J H Brill & Son Limited | ||||||||
| 2. TANGIBLE FIXED ASSETS | ||||||||
| Plant and | Commercial | Fixtures | ||||||
| Machinery | Vehicles | and Fittings | Total | |||||
| £ | £ | £ | £ | |||||
| Cost | ||||||||
| At 01/07/2025 | 5,555 | 23,221 | 7,195 | 35,971 | ||||
| At 30/06/2026 | 5,555 | 23,221 | 7,195 | 35,971 | ||||
| Depreciation | ||||||||
| At 01/07/2025 | 5,555 | 17,667 | 7,195 | 30,417 | ||||
| For the year | - | 1,851 | - | 1,851 | ||||
| At 30/06/2026 | 5,555 | 19,518 | 7,195 | 32,268 | ||||
| Net Book Amounts | ||||||||
| At 30/06/2026 | 3,703 | |||||||
| At 30/06/2025 | 5,554 | |||||||
| 3. STOCK | 2026 | 2025 | ||||
| £ | £ | |||||
| Stock comprises: | ||||||
| Stock | ||||||
| Work in progress | ||||||
| 4. DEBTORS | 2026 | 2025 | ||||||
| £ | £ | |||||||
| Amounts falling due within one year | ||||||||
| Trade debtors | 33,306 | 9,113 | ||||||
| 33,306 | 9,113 | |||||||
| J H Brill & Son Limited | ||||||||
| 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
| 2026 | 2025 | |||||||
| £ | £ | |||||||
| UK corporation tax | 10,958 | 15,931 | ||||||
| VAT | 10,523 | 11,886 | ||||||
| PAYE control | 997 | 1,122 | ||||||
| Directors current account | 1,506 | 219 | ||||||
| Bank loans and overdrafts | 19,732 | 12,774 | ||||||
| Hire purchase | 2,159 | 3,925 | ||||||
| Trade creditors | 15,681 | 4,031 | ||||||
| Pension schemes | 359 | 309 | ||||||
| 61,915 | 50,197 | |||||||
| 6. EMPLOYEES | ||||||
| 2026 | 2025 | |||||
| No. | No. | |||||
| Average number of employees | 5 | |||||
| 7. PROVISIONS FOR LIABILITIES | 2026 | 2025 | ||||||
| £ | £ | |||||||
| Deferred taxation | 926 | 1,055 | ||||||
| 926 | 1,055 | |||||||
| 8. SHARE CAPITAL | 2026 | 2025 | ||||||
| £ | £ | |||||||
| Allotted, issued and fully paid: | ||||||||
| 100 | 100 | |||||||
| 100 | 100 | |||||||
| J H Brill & Son Limited | ||||||||
| 9. CONTROLLING PARTY | ||||||||
| The 2 directors hold 100% of the issued share capital and are considered jointly to be the controlloing party. | ||||||||