Registration number: 09447954

Bryant-Funnell Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Bryant-Funnell Ltd

Company Information

Directors

R A Bryant-Funnell W N Bryant-Funnell

Registered office

8 High Street Heathfield East Sussex United Kingdom TN21 8LS

Bryant-Funnell Ltd

(Registration number: 09447954)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	985	1,090
Current assets
Debtors	5	98	98
Cash at bank and in hand		254	2,234
		352	2,332
Creditors: Amounts falling due within one year	6	(41,085)	(33,462)
Net current liabilities		(40,733)	(31,130)
Net liabilities		(39,748)	(30,040)
Capital and reserves
Called up share capital		2	2
Retained earnings		(39,750)	(30,042)
Shareholders' deficit		(39,748)	(30,040)

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

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 October 2026 and signed on its behalf by:
 

......................................... R A Bryant-Funnell Director

Bryant-Funnell Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 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:
8 High Street
Heathfield
East Sussex
TN21 8LS
United Kingdom

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 (as applicable to companies subject to the small companies' regime).

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.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months. The directors have confirmed their continued support of the company.

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 turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

Bryant-Funnell Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

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.

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:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Plant and equipment	10% reducing balance
Fixtures and fittings	10% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

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 directors) during the year, was 2 (2025 - 2).

Bryant-Funnell Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	420	2,260	2,680
At 31 March 2026	420	2,260	2,680
Depreciation
At 1 April 2025	268	1,322	1,590
Charge for the year	15	90	105
At 31 March 2026	283	1,412	1,695
Carrying amount
At 31 March 2026	137	848	985
At 31 March 2025	152	938	1,090

5

Debtors

	2026 £	2025 £
Taxation and social security	-	98
Other debtors	98	-
	98	98

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	127	99
Taxation and social security	209	2,108
Accruals and deferred income	750	751
Other creditors	290	-
Director loan account	39,709	30,504
	41,085	33,462

Bryant-Funnell Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

7	Related party transactions

Summary of transactions with other related parties

New Leaf Publishing Limited Sales are made to New Leaf Publishing Limited
The sales are made on a normal trading basis

Income and receivables from related parties

2026	Other related parties £
Sale of goods	5,000

2025	Other related parties £
Sale of goods	5,000

8

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax adjustment to prior periods	-	(23)