REGISTERED NUMBER: 01797313 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Bryan Enterprises Limited

Trading as

Security Services

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

157,966

188,628

157,966

188,628

CURRENT ASSETS

Stocks

6

75,531

80,000

Debtors

7

709,770

756,138

Cash at bank and in hand

626,657

599,827

1,411,958

1,435,965

CREDITORS

Amounts falling due within one year

8

808,793

844,252

NET CURRENT ASSETS

603,165

591,713

TOTAL ASSETS LESS CURRENT LIABILITIES

761,131

780,341

CREDITORS

Amounts falling due after more than one year

9

(10,577

)

(18,043

)

PROVISIONS FOR LIABILITIES

(33,433

)

(39,930

)

NET ASSETS

717,121

722,368

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

716,121

721,368

SHAREHOLDERS' FUNDS

717,121

722,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2025 and were signed on its behalf by:

Mr A McLaughlin - Director

1.	STATUTORY INFORMATION

Bryan Enterprises Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

01797313

Registered office:

2 Berry Street

Stoke on Trent

Staffordshire

ST4 1AY

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents invoiced sales of goods, and income from contracts. Income from maintenance and monitoring contracts have been released to revenue over the period of the contract.

Goodwill

Goodwill has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures, fittings & equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2024 - 48 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

144,138

AMORTISATION

At 1 May 2024

and 30 April 2025

144,138

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures,

to

Plant and

fittings

Motor

property

machinery

& equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2024

305,633

6,500

94,951

313,782

720,866

Additions

-

-

2,392

16,000

18,392

Disposals

-

-

-

(35,369

)

(35,369

)

At 30 April 2025

305,633

6,500

97,343

294,413

703,889

DEPRECIATION

At 1 May 2024

280,209

1,459

75,990

174,580

532,238

Charge for year

4,464

756

3,203

38,190

46,613

Eliminated on disposal

-

-

-

(32,928

)

(32,928

)

At 30 April 2025

284,673

2,215

79,193

179,842

545,923

NET BOOK VALUE

At 30 April 2025

20,960

4,285

18,150

114,571

157,966

At 30 April 2024

25,424

5,041

18,961

139,202

188,628

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2024

and 30 April 2025

36,191

DEPRECIATION

At 1 May 2024

9,048

Charge for year

6,786

At 30 April 2025

15,834

NET BOOK VALUE

At 30 April 2025

20,357

At 30 April 2024

27,143

6.

STOCKS

2025

2024

£

£

Stocks

75,531

80,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

595,170

648,549

Other debtors

114,600

107,589

709,770

756,138

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

121,770

112,887

Hire purchase contracts

7,466

7,466

Trade creditors

231,212

297,680

Taxation and social security

32,798

13,756

Other creditors

415,547

412,463

808,793

844,252

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

10,577

18,043

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

18,043

25,509

Obligations under hire purchase are secured on the assets concerned.

11.	FINANCIAL COMMITMENTS

Financial commitments not included in the balance sheet amount to £120,309 (2024: £31,833).

These financial commitments represent the total amount of payments remaining for various leases ending in several years between 2025 and 2027.

12.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current period by the directors of Nogier Holdings Ltd.