1 April 2023 false No description of principal activity Taxfiler 2024.6 SC367912business:PrivateLimitedCompanyLtd2023-04-012024-03-31 SC3679122023-03-31 SC3679122023-04-012024-03-31 SC367912business:AuditExempt-NoAccountantsReport2023-04-012024-03-31 SC367912business:FilletedAccounts2023-04-012024-03-31 SC3679122024-03-31 SC367912business:Director12023-04-012024-03-31 SC367912business:RegisteredOffice2023-04-012024-03-31 SC3679122023-03-31 SC367912core:WithinOneYear2024-03-31 SC367912core:WithinOneYear2023-03-31 SC367912core:AfterOneYear2024-03-31 SC367912core:AfterOneYear2023-03-31 SC367912core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC367912core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC367912core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC367912core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC367912core:PreviouslyStatedAmount2024-03-31 SC367912core:PreviouslyStatedAmount2023-03-31 SC367912business:SmallEntities2023-04-012024-03-31 SC367912countries:Scotland2023-04-012024-03-31 SC367912core:MoreThanFiveYears2024-03-31 SC367912core:MoreThanFiveYears2023-03-31 SC367912core:RevaluationInvestmentPropertyDeferredTax2024-03-31 SC367912core:RevaluationInvestmentPropertyDeferredTax2023-03-31 SC3679122022-03-31 SC3679122022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC367912 (Scotland)
Bryson Brown Holdings Ltd. Unaudited accounts for the year ended 31 March 2024
Bryson Brown Holdings Ltd. Unaudited accounts Contents
Page
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Bryson Brown Holdings Ltd. Company Information for the year ended 31 March 2024
Director
Allan Bryson Brown
Company Number
SC367912 (Scotland)
Registered Office
650 Stirling Road Cumbernauld Glasgow G67 4AB United Kingdom
Accountants
TW Accounting Services LTD 650 Stirling Road Luggiebank Cumbernauld G67 4AB
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Bryson Brown Holdings Ltd. Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
390,000 
357,341 
Current assets
Debtors
616 
1,600 
Cash at bank and in hand
7,507 
4,318 
8,123 
5,918 
Creditors: amounts falling due within one year
(73,546)
(82,215)
Net current liabilities
(65,423)
(76,297)
Total assets less current liabilities
324,577 
281,044 
Creditors: amounts falling due after more than one year
(155,043)
(155,043)
Provisions for liabilities
Deferred tax
(13,929)
(7,724)
Net assets
155,605 
118,277 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
155,505 
118,177 
Shareholders' funds
155,605 
118,277 
For the year ending 31 March 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 November 2024 and were signed on its behalf by
Allan Bryson Brown Director Company Registration No. SC367912
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Bryson Brown Holdings Ltd. Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Bryson Brown Holdings Ltd. is a private company, limited by shares, registered in Scotland, registration number SC367912. The registered office is 650 Stirling Road, Cumbernauld, Glasgow, G67 4AB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2024 
£ 
Fair value at 1 April 2023
357,341 
Net gain from fair value adjustments
32,659 
At 31 March 2024
390,000 
Properties have been revalued on 18/11/2024 by John Rafferty MSc BA MNAEA FARLA of Kelvin Valley Properties.
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
616 
1,600 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
150 
764 
Taxes and social security
2,551 
1,319 
Loans from directors
70,496 
79,799 
Deferred income
349 
333 
73,546 
82,215 
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Bryson Brown Holdings Ltd. Notes to the Accounts for the year ended 31 March 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
155,043 
155,043 
Aggregate of amounts that fall due for payment after five years
- 
155,043 
8
Deferred taxation
2024 
2023 
£ 
£ 
Revaluation of investment property
13,929 
7,724 
2024 
2023 
£ 
£ 
Provision at start of year
7,724 
7,724 
Charged to the profit and loss account
6,205 
- 
Provision at end of year
13,929 
7,724 
9
Loans to directors
Director - Allan Brown has advanced £70,494 which is not accruing interest
10
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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