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Registration number: 12551870

BRSD Ltd

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 30 April 2024

 

BRSD Ltd

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 5

 

BRSD Ltd

Company Information

Directors

Reeta Luchmun

Devesh Kishan Luchmun

Registered office

Suite 1B1 Argyle House
Northside
Joel Street
Northwood Hills
HA6 1NW

Accountants

Ross + Partners
Chartered Certified Accountants
Suite 1B1 Argyle House
Northside
Joel Street
Northwood Hills
HA6 1NW

 

BRSD Ltd

(Registration number: 12551870)
Abridged Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed Assets

 

Investment property

2,877,000

2,852,000

Current assets

 

Debtors

25,965

15,082

Cash at bank and in hand

 

27,974

27,096

 

53,939

42,178

Creditors: Amounts falling due within one year

(1,922,793)

(1,910,352)

Net current liabilities

 

(1,868,854)

(1,868,174)

Net assets

 

1,008,146

983,826

Capital and reserves

 

Called up share capital

100

100

Share premium reserve

1,087,000

1,087,000

Other reserves

(70,925)

(95,925)

Profit and loss account

(8,029)

(7,349)

Total equity

 

1,008,146

983,826

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 20 January 2025 and signed on its behalf by:
 

 

BRSD Ltd

(Registration number: 12551870)
Abridged Balance Sheet as at 30 April 2024

.........................................
Reeta Luchmun
Director

   
     
 

BRSD Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

2

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

3

Share capital

Allotted, called up and fully paid shares

 

BRSD Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

100

100

100

100