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REGISTERED NUMBER: 11091850 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

SR & WP Brewster Properties Ltd

SR & WP Brewster Properties Ltd (Registered number: 11091850)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

SR & WP Brewster Properties Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: S R Brewster
W P Brewster





REGISTERED OFFICE: Russell Chambers
61A North Street
Keighley
West Yorkshire
BD21 3DS





REGISTERED NUMBER: 11091850 (England and Wales)





ACCOUNTANTS: Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS

SR & WP Brewster Properties Ltd (Registered number: 11091850)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £   
FIXED ASSETS
Investment property 4 563,993 387,518

CURRENT ASSETS
Debtors 5 2 396
Cash at bank 1,214 2,923
1,216 3,319
CREDITORS
Amounts falling due within one year 6 (524,747 ) (364,292 )
NET CURRENT LIABILITIES (523,531 ) (360,973 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,462

26,545

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 40,460 26,543
SHAREHOLDERS' FUNDS 40,462 26,545

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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 Statement of Income and Retained Earnings has not been delivered.

SR & WP Brewster Properties Ltd (Registered number: 11091850)

Balance Sheet - continued
31 May 2024



The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2024 and were signed on its behalf by:





S R Brewster - Director


SR & WP Brewster Properties Ltd (Registered number: 11091850)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

SR & WP Brewster Properties 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.

Turnover
Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 (2023 - 2 ) .

SR & WP Brewster Properties Ltd (Registered number: 11091850)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2023 387,518
Additions 176,475
At 31 May 2024 563,993
NET BOOK VALUE
At 31 May 2024 563,993
At 31 May 2023 387,518

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 2 2
Prepayments - 394
2 396

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Amounts owed to group undertakings 520,198 360,121
Tax 3,279 2,902
Directors' current accounts 270 270
Accrued expenses 1,000 999
524,747 364,292

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
SR & WP Brewster Properties 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SR & WP Brewster Properties Ltd for the year ended 31 May 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of SR & WP Brewster Properties Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SR & WP Brewster Properties Ltd and state those matters that we have agreed to state to the Board of Directors of SR & WP Brewster Properties Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SR & WP Brewster Properties Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that SR & WP Brewster Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SR & WP Brewster Properties Ltd. You consider that SR & WP Brewster Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of SR & WP Brewster Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS


15 August 2024