Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29falsetruefalse3No description of principal activity2023-03-013The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11823612 2023-03-01 2024-02-29 11823612 2022-03-01 2023-02-28 11823612 2024-02-29 11823612 2023-02-28 11823612 c:Director2 2023-03-01 2024-02-29 11823612 d:CurrentFinancialInstruments 2024-02-29 11823612 d:CurrentFinancialInstruments 2023-02-28 11823612 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 11823612 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 11823612 d:ShareCapital 2024-02-29 11823612 d:ShareCapital 2023-02-28 11823612 d:RetainedEarningsAccumulatedLosses 2024-02-29 11823612 d:RetainedEarningsAccumulatedLosses 2023-02-28 11823612 c:OrdinaryShareClass1 2023-03-01 2024-02-29 11823612 c:OrdinaryShareClass1 2024-02-29 11823612 c:OrdinaryShareClass2 2023-03-01 2024-02-29 11823612 c:OrdinaryShareClass2 2024-02-29 11823612 c:OrdinaryShareClass3 2023-03-01 2024-02-29 11823612 c:OrdinaryShareClass3 2024-02-29 11823612 c:FRS102 2023-03-01 2024-02-29 11823612 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 11823612 c:FullAccounts 2023-03-01 2024-02-29 11823612 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 11823612 d:EntityControlledByKeyManagementPersonnel1 2023-03-01 2024-02-29 11823612 d:EntityControlledByKeyManagementPersonnel1 2024-02-29 11823612 d:EntityControlledByKeyManagementPersonnel2 2023-03-01 2024-02-29 11823612 d:EntityControlledByKeyManagementPersonnel2 2024-02-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11823612









BRYANTS PROPERTY HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
BRYANTS PROPERTY HOLDINGS LIMITED
REGISTERED NUMBER: 11823612

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Investment property
 4 
403,809
403,809

  
403,809
403,809

  

Creditors: amounts falling due within one year
 5 
(412,453)
(415,918)

Net current liabilities
  
 
 
(412,453)
 
 
(415,918)

Total assets less current liabilities
  
(8,644)
(12,109)

  

Net liabilities
  
(8,644)
(12,109)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(8,744)
(12,209)

  
(8,644)
(12,109)


Page 1

 
BRYANTS PROPERTY HOLDINGS LIMITED
REGISTERED NUMBER: 11823612
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024

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 3 October 2024.




R J Bryant
Directors

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BRYANTS PROPERTY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Bryants Property Holdings Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Bryants Nurseries, Water Lane, Bovingdon, Hemel Hempstead, United Kingdom, HP3 0NA.
The company is a property investment company.

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 following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis, notwithstanding the net current liabilities of £412,453 (2023 - £415,918) at the reporting date. The directors of the company are of the opinion that the company will continue to generate sufficient rental income and will support the company for at least another 12 months from the date of approval of the financial statements. Therefore, the directors deem it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Revenue

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Revenue represents rents receivable from investment property. Revenue is recognised as it falls due, in accordance with the lease to which it relates.

Page 3

 
BRYANTS PROPERTY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.4

Investment property

Investment properties are properties held to earn rent and capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of the investment properties are included in the Statement of comprehensive income in the year in which they arise.

 
2.5

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Investment property








Freehold investment property

£



Valuation


At 1 March 2023
403,809



At 29 February 2024
403,809




The valuations were made by the directors, on an open market value for existing use basis.


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
410,513
414,291

Accruals and deferred income
1,940
1,627

412,453
415,918


Page 4

 
BRYANTS PROPERTY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10 Ordinary A shares of £1 each
10
10
45 Ordinary B shares of £1 each
45
45
45 Ordinary C shares of £1 each
45
45

100

100

The Ordinary A £1 shares, Ordinary B £1 shares and Ordinary C £1 shares rank pari passu in all respects, except the declaration of dividends.



7.


Related party transactions

Included within other creditors is a balance of £4,514 (2023 - £2,630) owed to a company under common control.
 
Included within other creditors is a balance of £405,999 (2023 - £411,661) due to one of the directors


8.


Controlling party

The ultimate controlling party is R J Bryant.

 
Page 5