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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02581245 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02581245 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02581245 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02581245 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 02581245 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02581245 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02581245 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02581245 frs-core:UnlistedNon-exchangeTraded 2022-12-31 02581245 frs-core:UnlistedNon-exchangeTraded 2021-12-31 02581245 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 02581245 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02581245 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02581245 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02581245 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02581245 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02581245 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02581245 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 02581245 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02581245 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02581245 dpl-frs:CostSales 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales 2021-12-31 02581245 dpl-frs:CostSales 2022-12-31 02581245 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 02581245 frs-bus:Director1 2022-01-01 2022-12-31 02581245 frs-bus:Director1 2021-12-31 02581245 frs-bus:Director1 2022-12-31 02581245 frs-bus:Director2 2022-01-01 2022-12-31 02581245 frs-bus:Director2 2021-12-31 02581245 frs-bus:Director2 2022-12-31 02581245 1 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 1 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 1 2022-12-31 02581245 2 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 2 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 2 2022-12-31 02581245 3 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 3 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 3 2022-12-31 02581245 4 2022-01-01 2022-12-31 02581245 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frs-core:Non-currentFinancialInstruments 10 2022-12-31 02581245 11 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 11 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 11 2022-12-31 02581245 12 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 12 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 12 2022-12-31 02581245 13 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 13 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 13 2022-12-31 02581245 14 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 14 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 14 2022-12-31 02581245 15 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 15 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 15 2022-12-31 02581245 16 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 16 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 16 2022-12-31 02581245 17 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 17 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 17 2022-12-31 02581245 18 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 18 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 18 2022-12-31 02581245 19 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 19 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 19 2022-12-31 02581245 20 2022-01-01 2022-12-31 02581245 frs-core:CurrentFinancialInstruments 20 2022-12-31 02581245 frs-core:Non-currentFinancialInstruments 20 2022-12-31 02581245 dpl-frs:Item1 2022-01-01 2022-12-31 02581245 dpl-frs:Item1 2021-12-31 02581245 dpl-frs:Item1 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 02581245 dpl-frs:Item4 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 02581245 dpl-frs:Item5 2022-01-01 2022-12-31 02581245 dpl-frs:Item5 2021-12-31 02581245 dpl-frs:Item5 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 02581245 dpl-frs:Item6 2022-01-01 2022-12-31 02581245 dpl-frs:Item6 2021-12-31 02581245 dpl-frs:Item6 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 02581245 dpl-frs:Item7 2022-01-01 2022-12-31 02581245 dpl-frs:Item7 2021-12-31 02581245 dpl-frs:Item7 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 02581245 dpl-frs:Item8 2022-01-01 2022-12-31 02581245 dpl-frs:Item8 2021-12-31 02581245 dpl-frs:Item8 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 02581245 dpl-frs:Item9 2022-01-01 2022-12-31 02581245 dpl-frs:Item9 2021-12-31 02581245 dpl-frs:Item9 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 02581245 dpl-frs:Item10 2022-01-01 2022-12-31 02581245 dpl-frs:Item10 2021-12-31 02581245 dpl-frs:Item10 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 02581245 dpl-frs:Item11 2022-01-01 2022-12-31 02581245 dpl-frs:Item11 2021-12-31 02581245 dpl-frs:Item11 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 02581245 dpl-frs:Item12 2022-01-01 2022-12-31 02581245 dpl-frs:Item12 2021-12-31 02581245 dpl-frs:Item12 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 02581245 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 02581245 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 02581245 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 02581245 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 02581245 1 2022-01-01 2022-12-31 02581245 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 02581245
Brayside Securities Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
The PHLT Group
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02581245
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 5 1,999,988 1,999,988
1,999,988 1,999,988
CURRENT ASSETS
Debtors 6 13,861 13,612
Cash at bank and in hand 118,998 93,986
132,859 107,598
Creditors: Amounts Falling Due Within One Year 7 (48,329 ) (25,477 )
NET CURRENT ASSETS (LIABILITIES) 84,530 82,121
TOTAL ASSETS LESS CURRENT LIABILITIES 2,084,518 2,082,109
PROVISIONS FOR LIABILITIES
Deferred Taxation (81,126 ) (81,126 )
NET ASSETS 2,003,392 2,000,983
CAPITAL AND RESERVES
Called up share capital 8 2 2
Revaluation reserve 9 345,852 345,852
Profit and Loss Account 1,657,538 1,655,129
SHAREHOLDERS' FUNDS 2,003,392 2,000,983
Page 1
Page 2
For the year ending 31 December 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Anthony Gossage
Director
04/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brayside Securities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02581245 . The registered office is Genesis Business Centre , Redkiln Way, Horsham, West Sussex, RH13 5QH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 5,123
As at 31 December 2023 5,123
Depreciation
As at 1 January 2023 5,123
As at 31 December 2023 5,123
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Investments
Listed Unlisted Other Total
£ £ £ £
Cost
As at 1 January 2023 557,088 10,900 1,432,000 1,999,988
As at 31 December 2023 557,088 10,900 1,432,000 1,999,988
Provision
As at 1 January 2023 - - - -
As at 31 December 2023 - - - -
Net Book Value
As at 31 December 2023 557,088 10,900 1,432,000 1,999,988
As at 1 January 2023 557,088 10,900 1,432,000 1,999,988
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 4,904 4,905
Other debtors 8,957 8,707
13,861 13,612
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 15,657 16,031
VAT 1,365 1,357
Accruals and deferred income 2,026 1,912
Directors' loan accounts 29,281 6,177
48,329 25,477
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Reserves
Revaluation Reserve
£
As at 1 January 2023 345,852
As at 31 December 2023 345,852
Page 5