Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3122023-01-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09257231 2023-01-01 2023-12-31 09257231 c:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 09257231 2022-01-01 2022-12-31 09257231 2023-12-31 09257231 2022-12-31 09257231 d:Director1 2023-01-01 2023-12-31 09257231 d:Director2 2023-01-01 2023-12-31 09257231 d:RegisteredOffice 2023-01-01 2023-12-31 09257231 c:PlantMachinery 2023-01-01 2023-12-31 09257231 c:PlantMachinery 2023-12-31 09257231 c:PlantMachinery 2022-12-31 09257231 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09257231 c:FreeholdInvestmentProperty 2023-01-01 2023-12-31 09257231 c:FreeholdInvestmentProperty 2023-12-31 09257231 c:FreeholdInvestmentProperty 2022-12-31 09257231 c:FreeholdInvestmentProperty 2 2023-01-01 2023-12-31 09257231 c:CurrentFinancialInstruments 2023-12-31 09257231 c:CurrentFinancialInstruments 2022-12-31 09257231 c:Non-currentFinancialInstruments 2023-12-31 09257231 c:Non-currentFinancialInstruments 2022-12-31 09257231 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 09257231 c:CurrentFinancialInstruments c:WithinOneYear 2022-12-31 09257231 c:Non-currentFinancialInstruments c:AfterOneYear 2023-12-31 09257231 c:Non-currentFinancialInstruments c:AfterOneYear 2022-12-31 09257231 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2023-12-31 09257231 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2022-12-31 09257231 c:ShareCapital 2023-12-31 09257231 c:ShareCapital 2022-12-31 09257231 c:RetainedEarningsAccumulatedLosses 2023-12-31 09257231 c:RetainedEarningsAccumulatedLosses 2022-12-31 09257231 d:FRS102 2023-01-01 2023-12-31 09257231 d:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09257231 d:FullAccounts 2023-01-01 2023-12-31 09257231 d:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09257231 c:AcceleratedTaxDepreciationDeferredTax 2023-12-31 09257231 c:AcceleratedTaxDepreciationDeferredTax 2022-12-31 09257231 4 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 09257231










JJ BRYAN ENTERPRISES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
JJ BRYAN ENTERPRISES LIMITED
 
 
COMPANY INFORMATION


Directors
J G Bryan 
J E Bryan 




Registered number
09257231



Registered office
Throope Down House
Blandford Road

Salisbury

Wiltshire

SP5 4LN




Accountants
Xeinadin London Limited

36 Old Jewry

London

EC2R 8DD





 
JJ BRYAN ENTERPRISES LIMITED
 

CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 10


 
JJ BRYAN ENTERPRISES LIMITED
REGISTERED NUMBER: 09257231

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
9,448
22,723

Investment property
 5 
1,220,000
1,278,773

  
1,229,448
1,301,496

Current assets
  

Debtors: amounts falling due within one year
 6 
19,907
16,862

Cash at bank and in hand
 7 
9,584
21,459

  
29,491
38,321

Creditors: amounts falling due within one year
 8 
(304,709)
(300,309)

Net current liabilities
  
 
 
(275,218)
 
 
(261,988)

Total assets less current liabilities
  
954,230
1,039,508

Creditors: amounts falling due after more than one year
 9 
(600,697)
(630,697)

Provisions for liabilities
  

Deferred tax
  
(9,652)
(12,123)

  
 
 
(9,652)
 
 
(12,123)

Net assets
  
343,881
396,688


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
343,681
396,488

  
343,881
396,688


Page 1

 
JJ BRYAN ENTERPRISES LIMITED
REGISTERED NUMBER: 09257231
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

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 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 June 2024.




J G Bryan
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

JJ Bryan Enterprises Limited is a private company, limited by shares, registered in England and Wales, United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Revenue

Revenue is recognised net of VAT  in the period to which it relates.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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 reporting 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 reporting 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.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 3

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Investment property

Investment property is carried at fair value determined annually by directors and periodically by external valuers and 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.

 
2.9

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.

 
2.10

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.

 
2.11

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.

Page 4

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.12

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

 
2.13

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.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.


3.


Employees

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

Page 5

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 January 2023
94,893


Additions
246



At 31 December 2023

95,139



Depreciation


At 1 January 2023
72,170


Charge for the year on owned assets
13,521



At 31 December 2023

85,691



Net book value



At 31 December 2023
9,448



At 31 December 2022
22,723

Page 6

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Investment property


Freehold investment property

£



Valuation


At 1 January 2023
1,278,773


Additions at cost
38,876


Surplus on revaluation
(97,649)



At 31 December 2023
1,220,000


Comprising


Cost
1,560,804

Annual revaluation surplus/(deficit):
Annual revaluation surplus/(deficit):

2021
(243,155)

2023
(97,649)

At 31 December 2023
1,220,000

The 2023 valuations were made by Directors, on an open market value for existing use basis.
The directors have reviewed the value as at 31 December 2023 and consider there to be no material
difference to the fair value of the property as at the year end.



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2023
2022
£
£


Historic cost
1,560,804
1,521,240

1,560,804
1,521,240

Page 7

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Debtors

2023
2022
£
£


Trade debtors
13,803
12,120

Amounts owed by group undertakings
1,911
-

Other debtors
612
2,143

Prepayments and accrued income
3,581
2,599

19,907
16,862



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
9,584
21,459

9,584
21,459



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
553
320

Corporation tax
3,930
11,399

Other taxation and social security
-
4,764

Other creditors
272,095
257,112

Accruals and deferred income
28,131
26,714

304,709
300,309



9.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
585,000
615,000

Other creditors
15,697
15,697

600,697
630,697


Page 8

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

10.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£


Amounts falling due 1-2 years

Bank loans
585,000
615,000


585,000
615,000



585,000
615,000



11.


Deferred taxation




2023


£






At beginning of year
(12,123)


Charged to profit or loss
2,471



At end of year
(9,652)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(9,652)
(12,123)

(9,652)
(12,123)

Page 9

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

12.


Related party transactions

At the balance sheet date the company was owed by Discover Adventure Limited, a company under common control, £1,911 (2022: £Nil). 
At the balance sheet date the company owed Mr J G Bryan and Mrs J E Bryan, the directors in the company, £242,095 (2022: £227,112).


13.


Controlling party

The ultimate controlling party of the company are its directors by virtue of their shareholding.

 
Page 10