2023-05-012024-04-302024-04-30false02929528BRAMBLE ESTATES 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BRAMBLE ESTATES LIMITED

Registered Number
02929528
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

BRAMBLE ESTATES LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

CULANK, Brian Leon
CULANK, Elizabeth

Company Secretary

CULANK, Raymond

Registered Address

Harpenden Hall
Southdown Road
Harpenden
AL5 1TE

Registered Number

02929528 (England and Wales)
BRAMBLE ESTATES LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets317,70725,572
Investments479,45779,457
97,164105,029
Current assets
Stocks5425,312432,829
Debtors257,522221,598
Current asset investments678,52682,074
Cash at bank and on hand1,168,4011,252,242
1,929,7611,988,743
Creditors amounts falling due within one year7(303,152)(302,691)
Net current assets (liabilities)1,626,6091,686,052
Total assets less current liabilities1,723,7731,791,081
Provisions for liabilities8(730)(6,393)
Net assets1,723,0431,784,688
Capital and reserves
Called up share capital22
Profit and loss account1,723,0411,784,686
Shareholders' funds1,723,0431,784,688
The financial statements were approved and authorised for issue by the Board of Directors on 27 January 2025, and are signed on its behalf by:
CULANK, Brian Leon
Director
Registered Company No. 02929528
BRAMBLE ESTATES LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 May 2316,33850,81267,150
At 30 April 2416,33850,81267,150
Depreciation and impairment
At 01 May 235,39236,18641,578
Charge for year3,6124,2537,865
At 30 April 249,00440,43949,443
Net book value
At 30 April 247,33410,37317,707
At 30 April 2310,94614,62625,572
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 May 2379,45779,457
At 30 April 2479,45779,457
Net book value
At 30 April 2479,45779,457
At 30 April 2379,45779,457

Notes

1Other investments other than loans
5.Stocks

2024

2023

££
Work in progress425,312432,829
Total425,312432,829
6.Current asset investments
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,4101,613
Bank borrowings and overdrafts-245
Taxation and social security8,7017,792
Other creditors289,290289,290
Accrued liabilities and deferred income3,7513,751
Total303,152302,691
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)7306,393
Total7306,393
9.Related party transactions
At the year end the amount owed to Bramble Estates (Land) Limited was £289,290 (2023 due to £289,290). The loan is interest free and repayable upon demand. During the year the company received full repayment of the loan to Energy Park Limited, a company in which director Brian Culank is also a director of. At the year end the amount owed by Energy Park Limited was £0 (2023: due from £53,000).