IRIS Accounts Production v24.3.2.46 10834344 director 1.7.23 30.6.24 30.6.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh108343442023-06-30108343442024-06-30108343442023-07-012024-06-30108343442022-06-30108343442022-07-012023-06-30108343442023-06-3010834344ns15:EnglandWales2023-07-012024-06-3010834344ns14:PoundSterling2023-07-012024-06-3010834344ns10:Director12023-07-012024-06-3010834344ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3010834344ns10:SmallEntities2023-07-012024-06-3010834344ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3010834344ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3010834344ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3010834344ns10:FullAccounts2023-07-012024-06-3010834344ns10:RegisteredOffice2023-07-012024-06-3010834344ns5:CurrentFinancialInstruments2024-06-3010834344ns5:CurrentFinancialInstruments2023-06-3010834344ns5:Non-currentFinancialInstruments2024-06-3010834344ns5:Non-currentFinancialInstruments2023-06-3010834344ns5:ShareCapital2024-06-3010834344ns5:ShareCapital2023-06-3010834344ns5:RetainedEarningsAccumulatedLosses2024-06-3010834344ns5:RetainedEarningsAccumulatedLosses2023-06-3010834344ns5:LandBuildings2023-06-3010834344ns5:PlantMachinery2023-06-3010834344ns5:LandBuildings2023-07-012024-06-3010834344ns5:PlantMachinery2023-07-012024-06-3010834344ns5:LandBuildings2024-06-3010834344ns5:PlantMachinery2024-06-3010834344ns5:LandBuildings2023-06-3010834344ns5:PlantMachinery2023-06-3010834344ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3010834344ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3010834344ns5:Non-currentFinancialInstruments2023-07-012024-06-30
REGISTERED NUMBER: 10834344 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Brelfin Limited

Brelfin Limited (Registered number: 10834344)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brelfin Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: A J Wells





REGISTERED OFFICE: 1 Crouchmans Court
Poynters Lane
Great Wakering
Essex
SS3 9TS





REGISTERED NUMBER: 10834344 (England and Wales)





ACCOUNTANTS: Methven Accountancy Services Limited
76 Waltham Way
Chingford
London
E4 8HE

Brelfin Limited (Registered number: 10834344)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,248,000 3,017,458

CURRENT ASSETS
Debtors 5 78,622 173,745
Cash at bank 86,622 166,640
165,244 340,385
CREDITORS
Amounts falling due within one year 6 35,768 25,471
NET CURRENT ASSETS 129,476 314,914
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,377,476

3,332,372

CREDITORS
Amounts falling due after more than one
year

7

(4,496,687

)

(3,368,682

)

PROVISIONS FOR LIABILITIES (1,706 ) (75 )
NET LIABILITIES (120,917 ) (36,385 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (121,017 ) (36,485 )
(120,917 ) (36,385 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Brelfin Limited (Registered number: 10834344)

Balance Sheet - continued
30 June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2025 and were signed by:





A J Wells - Director


Brelfin Limited (Registered number: 10834344)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Brelfin Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.The tax rate currently applied is the small profits rate of 19%

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Brelfin Limited (Registered number: 10834344)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 3,017,065 600 3,017,665
Additions 1,221,956 11,500 1,233,456
At 30 June 2024 4,239,021 12,100 4,251,121
DEPRECIATION
At 1 July 2023 - 207 207
Charge for year - 2,914 2,914
At 30 June 2024 - 3,121 3,121
NET BOOK VALUE
At 30 June 2024 4,239,021 8,979 4,248,000
At 30 June 2023 3,017,065 393 3,017,458

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 78,622 173,745

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Taxation and social security 3,228 -
Other creditors 32,540 25,471
35,768 25,471

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Other creditors 4,496,687 3,368,682

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 4,496,687 3,368,682

The creditor due in more than five years is a loan from the director, being secured and made on a multiple interest bearing basis, ranging from 7.9% to 8.15%