Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-01-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00628932 2023-01-01 2023-12-31 00628932 2022-01-01 2022-12-31 00628932 2023-12-31 00628932 2022-12-31 00628932 c:CompanySecretary1 2023-01-01 2023-12-31 00628932 c:Director1 2023-01-01 2023-12-31 00628932 c:Director2 2023-01-01 2023-12-31 00628932 c:RegisteredOffice 2023-01-01 2023-12-31 00628932 d:FreeholdInvestmentProperty 2023-12-31 00628932 d:FreeholdInvestmentProperty 2022-12-31 00628932 d:CurrentFinancialInstruments 2023-12-31 00628932 d:CurrentFinancialInstruments 2022-12-31 00628932 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 00628932 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 00628932 d:ShareCapital 2023-12-31 00628932 d:ShareCapital 2022-12-31 00628932 d:RetainedEarningsAccumulatedLosses 2023-12-31 00628932 d:RetainedEarningsAccumulatedLosses 2022-12-31 00628932 c:OrdinaryShareClass1 2023-01-01 2023-12-31 00628932 c:OrdinaryShareClass1 2023-12-31 00628932 c:OrdinaryShareClass1 2022-12-31 00628932 c:FRS102 2023-01-01 2023-12-31 00628932 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 00628932 c:FullAccounts 2023-01-01 2023-12-31 00628932 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 00628932 2 2023-01-01 2023-12-31 00628932 d:TaxLossesCarry-forwardsDeferredTax 2023-12-31 00628932 d:TaxLossesCarry-forwardsDeferredTax 2022-12-31 00628932 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 00628932










BRAMPTON INVESTMENTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




















 
BRAMPTON INVESTMENTS LIMITED
 
 
Company Information


Directors
Alexandra Goodhand Tait 
Sara Naomi Robinson 




Company secretary
Alexandra Goodhand Tait



Registered number
00628932



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW





 
BRAMPTON INVESTMENTS LIMITED
Registered number: 00628932

Balance sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
1,913,424
1,913,424

  
1,913,424
1,913,424

Current assets
  

Debtors: amounts falling due within one year
 5 
6,997
8,270

Cash at bank and in hand
  
230,949
199,529

  
237,946
207,799

Creditors: amounts falling due within one year
 6 
(11,917)
(10,374)

Net current assets
  
 
 
226,029
 
 
197,425

Total assets less current liabilities
  
2,139,453
2,110,849

  

Net assets
  
2,139,453
2,110,849


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
2,139,353
2,110,749

  
2,139,453
2,110,849


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements 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 Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.



 
Page 1

 
BRAMPTON INVESTMENTS LIMITED
Registered number: 00628932
    
Balance sheet (continued)
As at 31 December 2023


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 April 2024.




Alexandra Goodhand Tait
Sara Naomi Robinson
Director
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BRAMPTON INVESTMENTS LIMITED
 
 
 
Notes to the financial statements
For the year ended 31 December 2023

1.


General information

Brampton Investments Limited is a private company limited by share capital, incorporated in the United Kingdom and registered in England and Wales, registration number 04119309. The address of the registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover represents rental income receivable during the year exclusive of Value Added Tax.

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Page 3

 
BRAMPTON INVESTMENTS LIMITED
 
 
 
Notes to the financial statements
For the year ended 31 December 2023

2.Accounting policies (continued)

 
2.5

Investment property

Investment property is carried at fair value determined annually, derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 4

 
BRAMPTON INVESTMENTS LIMITED
 
 
 
Notes to the financial statements
For the year ended 31 December 2023

4.


Investment property


Freehold investment property

£



Valuation


At 1 January 2023
1,913,424



At 31 December 2023
1,913,424

Investment properties were valued by the Directors on an open market basis at 31 December 2023.
The historic cost of the investment properties is £1,972,206 (2022: £1,972,206).








5.


Debtors

2023
2022
£
£


Other debtors
4,321
675

Prepayments and accrued income
2,676
2,509

Deferred taxation
-
5,086

6,997
8,270



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
400

Corporation tax
1,751
-

Other creditors
2,576
2,576

Accruals and deferred income
7,590
7,398

11,917
10,374


Page 5

 
BRAMPTON INVESTMENTS LIMITED
 
 
 
Notes to the financial statements
For the year ended 31 December 2023

7.


Deferred taxation




2023


£






At beginning of year
5,086


Charged to profit or loss
(5,086)



At end of year
-

The deferred tax asset is made up as follows:

2023
2022
£
£


Tax losses carried forward
-
5,086

-
5,086


8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1 each
100
100


 
Page 6