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REGISTERED NUMBER: 00454303 (England and Wales)


















BRISTOW AND DARLINGTON INVESTMENTS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023






BRISTOW AND DARLINGTON INVESTMENTS LTD (REGISTERED NUMBER: 00454303)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRISTOW AND DARLINGTON INVESTMENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







Directors: Mr S J Bristow
Mrs S M Bristow
Mrs J L Jessop





Secretary: Mrs S M Bristow





Registered office: 1 Plato Place
72-74 St Dionis Road
London
SW6 4TU





Registered number: 00454303 (England and Wales)





Accountants: Chanter, Browne & Curry
1 Plato Place
72-74 St Dionis Road
Fulham
London
SW6 4TU

BRISTOW AND DARLINGTON INVESTMENTS LTD (REGISTERED NUMBER: 00454303)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Investments 4 6,457 6,457
Investment property 5 5,505,000 5,170,806
5,511,457 5,177,263

Current assets
Debtors 6 160,371 74,680
Cash at bank and in hand 10,044 86,928
170,415 161,608
Creditors
Amounts falling due within one year 7 330,597 253,922
Net current liabilities (160,182 ) (92,314 )
Total assets less current liabilities 5,351,275 5,084,949

Provisions for liabilities 1,200,000 1,115,000
Net assets 4,151,275 3,969,949

Capital and reserves
Called up share capital 9,010 9,010
Fair value reserve 8 4,173,524 3,924,330
Retained earnings 8 (31,259 ) 36,609
Shareholders' funds 4,151,275 3,969,949

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2023 and were signed on its behalf by:





Mrs J L Jessop - Director


BRISTOW AND DARLINGTON INVESTMENTS LTD (REGISTERED NUMBER: 00454303)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. Statutory information

Bristow And Darlington Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 Income Statement, 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 4 (2022 - 5 ) .

4. Fixed asset investments
Shares in
group
undertaking
£   
Cost
At 1 April 2022
and 31 March 2023 6,457
Net book value
At 31 March 2023 6,457
At 31 March 2022 6,457

BRISTOW AND DARLINGTON INVESTMENTS LTD (REGISTERED NUMBER: 00454303)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

5. Investment property
Total
£   
Fair value
At 1 April 2022 5,170,806
Revaluations 334,194
At 31 March 2023 5,505,000
Net book value
At 31 March 2023 5,505,000
At 31 March 2022 5,170,806

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2020 4,768,924
Valuation in 2021 251,276
Valuation in 2022 150,606
Valuation in 2023 334,194
5,505,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2023 2022
£    £   
Cost 131,797 131,797

The investment properties were valued on an open market basis on 31 March 2022 by the directors .

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 36,666 18,249
Other debtors 123,705 56,431
160,371 74,680

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Amounts owed to group undertakings 325,797 232,197
Taxation and social security - 13,091
Other creditors 4,800 8,634
330,597 253,922

8. Reserves
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 April 2022 36,609 3,924,330 3,960,939
Profit for the year 196,326 - 196,326
Dividends (15,000 ) - (15,000 )
Transfer (249,194 ) 249,194 -
At 31 March 2023 (31,259 ) 4,173,524 4,142,265

BRISTOW AND DARLINGTON INVESTMENTS LTD (REGISTERED NUMBER: 00454303)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

9. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
Mrs S M Bristow
Balance outstanding at start of year 42,659 2,057
Amounts advanced 69,440 40,836
Amounts repaid (42,659 ) (234 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 69,440 42,659

Mr S J Bristow
Balance outstanding at start of year 5,000 -
Amounts advanced 40,000 5,000
Amounts repaid (5,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 40,000 5,000

Mrs J L Jessop
Balance outstanding at start of year 5,335 -
Amounts advanced 11,073 5,335
Amounts repaid (5,335 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,073 5,335