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REGISTERED NUMBER: 06444810 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

BRABORNE LTD

BRABORNE LTD (REGISTERED NUMBER: 06444810)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

BRABORNE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2022







DIRECTORS: E R D Morgan
J Cullum





SECRETARY: E R D Morgan





REGISTERED OFFICE: 45 Queen Street
Deal
Kent
CT14 6EY





REGISTERED NUMBER: 06444810 (England and Wales)





ACCOUNTANTS: Higson & Co (Deal) Ltd
45 Queen Street
Deal
Kent
CT14 6EY

BRABORNE LTD (REGISTERED NUMBER: 06444810)

BALANCE SHEET
31 DECEMBER 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 110,000 110,000

CREDITORS
Amounts falling due within one year 5 750 960
NET CURRENT LIABILITIES (750 ) (960 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,250

109,040

CREDITORS
Amounts falling due after more than one
year

6

120,882

121,907
NET LIABILITIES (11,632 ) (12,867 )

CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair Value Reserve 9 (7,427 ) (7,427 )
Retained earnings (4,207 ) (5,442 )
SHAREHOLDERS' FUNDS (11,632 ) (12,867 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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.

BRABORNE LTD (REGISTERED NUMBER: 06444810)

BALANCE SHEET - continued
31 DECEMBER 2022


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2023 and were signed on its behalf by:




J Cullum - Director



E R D Morgan - Director


BRABORNE LTD (REGISTERED NUMBER: 06444810)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1. STATUTORY INFORMATION

The Financial Statements are presented in round 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.

The financial statements have been prepared on a going concern basis as the Company continues to receive the support of the parent Company.

Turnover
Turnover represents gross invoiced sales of services, which are recognised when the services are provided

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

BRABORNE LTD (REGISTERED NUMBER: 06444810)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2022
and 31 December 2022 110,000
NET BOOK VALUE
At 31 December 2022 110,000
At 31 December 2021 110,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other creditors 750 960

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans more 5 yr by instal 101,958 101,958
Amounts owed to group undertakings 18,924 19,949
120,882 121,907

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 101,958 101,958

7. SECURED DEBTS

The following secured debts are included within creditors:

2022 2021
£    £   
Bank loans 101,958 101,958

The bank loan is secured by way of a fixed charge on Flat 1, 106 Maison Dieu Road, Dover, Kent.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
2 Ordinary £1 2 2

BRABORNE LTD (REGISTERED NUMBER: 06444810)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022

9. RESERVES
Fair
Value
Reserve
£   
At 1 January 2022
and 31 December 2022 (7,427 )

10. ULTIMATE CONTROLLING PARTY

Eden Estates (UK) Limited is the ultimate controlling party of Braborne Limited holding both shares issued.

BRABORNE LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
BRABORNE LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2022 set out on pages one to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Higson & Co (Deal) Ltd
45 Queen Street
Deal
Kent
CT14 6EY


29 September 2023