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BRAMALL & OGDEN LIMITED

Registered Number
00961381
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

BRAMALL & OGDEN LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

BLETCHER, Rebecca Helen, Mrs.
BLETCHER, Timothy Rex

Company Secretary

BLETCHER, Rebecca Helen, Mrs.

Registered Address

30 Victoria Avenue
Harrogate
HG1 5PR

Registered Number

00961381 (England and Wales)
BRAMALL & OGDEN LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets322,24023,502
Investment property47,976,5656,618,000
7,998,8056,641,502
Current assets
Debtors52,100,1661,686,998
Cash at bank and on hand391,082806,709
2,491,2482,493,707
Creditors amounts falling due within one year6(258,312)(284,290)
Net current assets (liabilities)2,232,9362,209,417
Total assets less current liabilities10,231,7418,850,919
Creditors amounts falling due after one year7(7,425,578)(6,145,578)
Provisions for liabilities8(4,200)(4,400)
Net assets2,801,9632,700,941
Capital and reserves
Called up share capital60,49860,498
Share premium1,7821,782
Profit and loss account2,739,6832,638,661
Shareholders' funds2,801,9632,700,941
The financial statements were approved and authorised for issue by the Board of Directors on 10 October 2024, and are signed on its behalf by:
BLETCHER, Rebecca Helen, Mrs.
Director
Registered Company No. 00961381
BRAMALL & OGDEN LIMITED
Notes to the Financial Statements
for the year ended 30 June 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. The company's immediate parent is Braymarsh Limited, incorporated in England and Wales. The ultimate parent is Blinc Investments Limited, incorporated in England and Wales. These financial statements are available upon request from 30 Victoria Avenue, Harrogate, North Yorkshire, HG1 5PR.
Turnover policy
Turnover is measured at the services and rent receivable for the period of the accounts including the recognition of lease incentives over the period of the lease.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-5
Office Equipment10-
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 the profit and loss.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 July 2377,30977,309
Additions2,3132,313
At 30 June 2479,62279,622
Depreciation and impairment
At 01 July 2353,80753,807
Charge for year3,5753,575
At 30 June 2457,38257,382
Net book value
At 30 June 2422,24022,240
At 30 June 2323,50223,502
4.Investment property
The investment properties class of fixed assets were revalued on 31 March 2023 at market value. This class of asset has a current value of £7,972,865 (2023 - £6,618,000) and carrying amount at historical cost of £10,327840 (2023 - £8,972,975). The depreciation on this historical cost £nil (2023 - £nil). The directors have assessed the fair value of the properties at the year end and are satisfied that these remain the best measurement of the property values. These assessments are based on the properties being held for long term investments.

£
Fair value at 01 July 236,618,000
Additions1,648,500
Disposals(289,935)
At 30 June 247,976,565
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables163,54766,571
Amounts owed by group undertakings7,2387,238
Other debtors1,710,0001,370,000
Prepayments and accrued income219,381243,189
Total2,100,1661,686,998
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,0339,688
Taxation and social security59,678101,964
Other creditors189182
Accrued liabilities and deferred income177,412172,456
Total258,312284,290
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.
7.Creditors: amounts due after one year

2024

2023

££
Other creditors7,425,5786,145,578
Total7,425,5786,145,578
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)4,2004,400
Total4,2004,400
9.Related party transactions
Terms of loans from related parties. The loans with the parent entity of £7,238 (2023 - £7238) are interest free and repayable on demand. The loans with key management of £5,845,578 (2023 - £6,145,578) are interest free and repayable after 12 months.