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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 2025
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 2025
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
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The Brass Decorative Grille & Repolishing Co. Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
26,695 
33,370 
Current assets
Inventories
78,628 
64,700 
Debtors
5
85,764 
100,022 
Cash at bank and in hand
215,413 
205,525 
379,805 
370,247 
Creditors: amounts falling due within one year
6
(79,103)
(76,312)
Net current assets
300,702 
293,935 
Net assets
327,397 
327,305 
Capital and reserves
Called up share capital
1 
1 
Capital redemption reserve
(137,532)
(137,532)
Profit and loss account
464,928 
464,836 
Shareholders' funds
327,397 
327,305 
For the year ending 31 January 2025 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 20 October 2025 and were signed on its behalf by
Paul Simon Guarino Director Company Registration No. 02782152
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The Brass Decorative Grille & Repolishing Co. Ltd Notes to the Accounts for the year ended 31 January 2025
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 2024
62,035 
27,718 
21,716 
6,585 
118,054 
At 31 January 2025
62,035 
27,718 
21,716 
6,585 
118,054 
Depreciation
At 1 February 2024
58,011 
- 
20,853 
5,820 
84,684 
Charge for the year
805 
5,544 
173 
153 
6,675 
At 31 January 2025
58,816 
5,544 
21,026 
5,973 
91,359 
Net book value
At 31 January 2025
3,219 
22,174 
690 
612 
26,695 
At 31 January 2024
4,024 
27,718 
863 
765 
33,370 
- 5 -
The Brass Decorative Grille & Repolishing Co. Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
181 
1,847 
Trade debtors
78,368 
85,587 
Accrued income and prepayments
7,215 
7,215 
Other debtors
- 
5,373 
85,764 
100,022 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
10,719 
- 
Trade creditors
58,351 
53,698 
Taxes and social security
5,658 
4,135 
Other creditors
- 
15,250 
Loans from directors
2,800 
3,229 
Accruals
1,575 
- 
79,103 
76,312 
7
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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