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BRERETON PROPERTY SOLUTIONS LTD

Registered Number
13558471
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

BRERETON PROPERTY SOLUTIONS LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

BRERETON, Douglas Gilbert
BRERETON, Mary Clair

Registered Address

Parkside Harthill Lane
Tattenhall
Chester
CH3 9LQ

Registered Number

13558471 (England and Wales)
BRERETON PROPERTY SOLUTIONS LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3489,250489,250
489,250489,250
Current assets
Debtors5,000-
Cash at bank and on hand16,5089,989
21,5089,989
Creditors amounts falling due within one year4(825)(835)
Net current assets (liabilities)20,6839,154
Total assets less current liabilities509,933498,404
Creditors amounts falling due after one year5(520,564)(520,754)
Net assets(10,631)(22,350)
Capital and reserves
Called up share capital44
Profit and loss account(10,635)(22,354)
Shareholders' funds(10,631)(22,350)
The financial statements were approved and authorised for issue by the Board of Directors on 13 February 2025, and are signed on its behalf by:
BRERETON, Douglas Gilbert
Director
BRERETON, Mary Clair
Director

Registered Company No. 13558471
BRERETON PROPERTY SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 31 August 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Investment property
Investment property is shown at its most recent valuation. Fair value gain or loss is reflected in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Investment property

£
Fair value at 01 September 23489,250
At 31 August 24489,250
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-45
Accrued liabilities and deferred income825790
Total825835
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts355,430355,430
Other creditors165,134165,324
Total520,564520,754