Silverfin false false 30/06/2024 01/07/2023 30/06/2024 Jonathan Brandman 28/06/2022 Louise Victoria Brandman 28/06/2022 27 November 2024 The principal activity of the company during the year was other letting and operating of own or leased real estate. 14199844 2024-06-30 14199844 bus:Director1 2024-06-30 14199844 bus:Director2 2024-06-30 14199844 2023-06-30 14199844 core:CurrentFinancialInstruments 2024-06-30 14199844 core:CurrentFinancialInstruments 2023-06-30 14199844 core:Non-currentFinancialInstruments 2024-06-30 14199844 core:Non-currentFinancialInstruments 2023-06-30 14199844 core:ShareCapital 2024-06-30 14199844 core:ShareCapital 2023-06-30 14199844 core:FurtherSpecificReserve1ComponentTotalEquity 2024-06-30 14199844 core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 14199844 core:RetainedEarningsAccumulatedLosses 2024-06-30 14199844 core:RetainedEarningsAccumulatedLosses 2023-06-30 14199844 2023-07-01 2024-06-30 14199844 bus:FilletedAccounts 2023-07-01 2024-06-30 14199844 bus:SmallEntities 2023-07-01 2024-06-30 14199844 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 14199844 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 14199844 bus:Director1 2023-07-01 2024-06-30 14199844 bus:Director2 2023-07-01 2024-06-30 14199844 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Company No: 14199844 (England and Wales)

L & J BRANDMAN LIMITED

Unaudited Financial Statements
For the financial year ended 30 June 2024
Pages for filing with the registrar

L & J BRANDMAN LIMITED

Unaudited Financial Statements

For the financial year ended 30 June 2024

Contents

L & J BRANDMAN LIMITED

COMPANY INFORMATION

For the financial year ended 30 June 2024
L & J BRANDMAN LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 30 June 2024
DIRECTORS Jonathan Brandman
Louise Victoria Brandman
REGISTERED OFFICE Treviot House
186-192 High Road
Ilford
IG1 1LR
United Kingdom
COMPANY NUMBER 14199844 (England and Wales)
ACCOUNTANT Gravita Essex Limited
Treviot House
186-192 High Road
Ilford
Essex
IG1 1LR
United Kingdom
L & J BRANDMAN LIMITED

BALANCE SHEET

As at 30 June 2024
L & J BRANDMAN LIMITED

BALANCE SHEET (continued)

As at 30 June 2024
Note 2024 2023
£ £
Fixed assets
Investment property 3 370,000 390,152
370,000 390,152
Current assets
Debtors 4 0 214
Cash at bank and in hand 1,675 2,180
1,675 2,394
Creditors: amounts falling due within one year 5 ( 135,023) ( 137,462)
Net current liabilities (133,348) (135,068)
Total assets less current liabilities 236,652 255,084
Creditors: amounts falling due after more than one year 6 ( 265,250) ( 265,250)
Net liabilities ( 28,598) ( 10,166)
Capital and reserves
Called-up share capital 100 100
Fair value reserve ( 20,152 ) 0
Profit and loss account ( 8,546 ) ( 10,266 )
Total shareholders' deficit ( 28,598) ( 10,166)

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

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of L & J Brandman Limited (registered number: 14199844) were approved and authorised for issue by the Board of Directors on 27 November 2024. They were signed on its behalf by:

Jonathan Brandman
Director
L & J BRANDMAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
L & J BRANDMAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

L & J Brandman Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Treviot House, 186-192 High Road, Ilford, IG1 1LR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents rent receivable during the period.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Investment property

Investment property
£
Valuation
As at 01 July 2023 390,152
Fair value movement (20,152)
As at 30 June 2024 370,000

4. Debtors

2024 2023
£ £
Trade debtors 0 95
Other debtors 0 119
0 214

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 562 0
Amounts owed to directors 132,072 135,662
Accruals 1,984 1,800
Taxation and social security 405 0
135,023 137,462

6. Creditors: amounts falling due after more than one year

2024 2023
£ £
Bank loans 265,250 265,250