Company Registration No. 04936929 (England and Wales)
Bruton Motor Services Ltd
Unaudited accounts
for the year ended 31 January 2026
Bruton Motor Services Ltd
Unaudited accounts
Contents
Bruton Motor Services Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
43,406
30,850
Cash at bank and in hand
937,559
891,307
Creditors: amounts falling due within one year
(133,127)
(108,461)
Net current assets
988,286
948,972
Total assets less current liabilities
1,031,692
979,822
Provisions for liabilities
Deferred tax
(10,147)
(7,388)
Net assets
1,021,545
972,434
Called up share capital
2
2
Profit and loss account
1,021,543
972,432
Shareholders' funds
1,021,545
972,434
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 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 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 of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by
H J Mahoney
Director
Company Registration No. 04936929
Bruton Motor Services Ltd
Notes to the Accounts
for the year ended 31 January 2026
Bruton Motor Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 04936929. The registered office is Bruton Industrial Estate, Station Road, Bruton, Somerset, BA10 0EH.
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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Land & buildings
25% straight line
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
33% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Bruton Motor Services Ltd
Notes to the Accounts
for the year ended 31 January 2026
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
21,851
82,851
11,113
2,366
118,181
Additions
-
18,455
1,700
2,370
22,525
Disposals
(21,851)
-
-
-
(21,851)
At 31 January 2026
-
101,306
12,813
4,736
118,855
At 1 February 2025
21,851
55,127
7,987
2,366
87,331
Charge for the year
-
8,356
946
667
9,969
On disposals
(21,851)
-
-
-
(21,851)
At 31 January 2026
-
63,483
8,933
3,033
75,449
At 31 January 2026
-
37,823
3,880
1,703
43,406
At 31 January 2025
-
27,724
3,126
-
30,850
Amounts falling due within one year
Trade debtors
150,394
132,584
Accrued income and prepayments
2,312
2,291
Bruton Motor Services Ltd
Notes to the Accounts
for the year ended 31 January 2026
7
Creditors: amounts falling due within one year
2026
2025
Trade creditors
47,521
45,805
Taxes and social security
32,182
7,835
Loans from directors
21,758
27,000
8
Average number of employees
During the year the average number of employees was 9 (2025: 9).