Registration number: 04526250

Brabingers Limited

Contents

Company Information	1
Statement of Directors' Responsibilities	2
Abridged Balance Sheet	3 to 4
Notes to the Unaudited Abridged Financial Statements	5 to 8

Brabingers Limited

Company Information

Directors

Mrs L Morrall Mr JR Morrall

Company secretary

Mrs L Morrall

Registered office

Unit A16 Dominian House Admiralty Park, Holton Heath Poole BH16 6HX

Accountants

Ward Goodman Accountancy Services Ltd Chartered Certified Accountants4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Brabingers Limited

Statement of Directors' Responsibilities

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Brabingers Limited

(Registration number: 04526250)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	9,050	11,291
Investment property		347,575	-
		356,625	11,291
Current assets
Debtors		102,000	69,687
Cash at bank and in hand		845,454	1,139,217
		947,454	1,208,904
Prepayments and accrued income		35,646	3,966
Creditors: Amounts falling due within one year		(71,838)	(75,874)
Net current assets		911,262	1,136,996
Total assets less current liabilities		1,267,887	1,148,287
Provisions for liabilities		(2,776)	(2,823)
Net assets		1,265,111	1,145,464
Capital and reserves
Called up share capital		100	100
Retained earnings		1,265,011	1,145,364
Shareholders' funds		1,265,111	1,145,464

For the financial year ending 31 March 2025 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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.

Brabingers Limited

(Registration number: 04526250)
Abridged Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 19 November 2025 and signed on its behalf by:
 

......................................... Mr JR Morrall Director

Brabingers Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

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:
Unit A16 Dominian House Admiralty Park,
Holton Heath
Poole
BH16 6HX
England

These financial statements were authorised for issue by the Board on 19 November 2025.

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 abridged 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 abridged 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 (£) and rounded to the nearest £1.

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 revenue 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 current and deferred 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.

Brabingers Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class	Depreciation method and rate
Improvements to property	10% Reducing balance
Plant & machinery	33% Reducing balance
Motor vehicles	33% Reducing balance
Office equipment	33% Reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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 initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, 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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Brabingers Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	42,107	1,615	49,018	92,740
Additions	-	1,839	-	1,839
At 31 March 2025	42,107	3,454	49,018	94,579
Depreciation
At 1 April 2024	38,032	498	42,919	81,449
Charge for the year	1,345	722	2,013	4,080
At 31 March 2025	39,377	1,220	44,932	85,529
Carrying amount
At 31 March 2025	2,730	2,234	4,086	9,050
At 31 March 2024	4,075	1,117	6,099	11,291

Brabingers Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Investment properties

	2025 £
Additions	347,575

The property was purchased during the year and the directors have concluded that there has not been a material change in the property's value since this date. Therefore, a valuation has not been carried out by an independent professional third party. The property was purchased on 15 November 2024 for £340,092 and the carried forward cost includes items of capital refurbishment.

5	Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are financial commitments of £2,697 (2024 - £2,087). These financial commitments are made up solely of credit card commitments.

Included in the balance sheet are pensions of £263 (2024 - £212). The company operates a money purchase pension scheme for the director and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The commitments aforementioned are included within creditors.

6	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Interest free loan repayable on demand	19,985	66,668	(66,874)	19,779

2024	At 1 April 2023 £	Advances to director £	Repayments by director £	At 31 March 2024 £
Interest free loan repayable on demand	(17,948)	38,621	(688)	19,985

This loan is unsecured and is a joint loan between Mr J Morrall and Mrs L Morrall for which they are equally responsible for.