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REGISTERED NUMBER: 07694029 (England and Wales)












BRANT HOWE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






BRANT HOWE LIMITED (REGISTERED NUMBER: 07694029)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRANT HOWE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







Director: Mr P M Jackson



Secretary: Mr P M Jackson



Registered office: Dalton House
9 Dalton Square
LANCASTER
LA1 1WD



Business address: Brant Howe Residential Home
Fairbank
Kirkby Lonsdale
CARNFORTH
LA6 2DU



Registered number: 07694029 (England and Wales)



Accountants: Xeinadin
Dalton House
9 Dalton Square
LANCASTER
LA1 1WD



Bankers: Barclays Bank Plc
38 Market Street
LANCASTER
LA1 1HR

BRANT HOWE LIMITED (REGISTERED NUMBER: 07694029)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 82,671 124,004
Tangible assets 5 3,004,195 2,917,404
3,086,866 3,041,408

Current assets
Stocks 1,857 1,798
Debtors 6 309,660 309,734
Cash at bank 119,730 94,249
431,247 405,781
Creditors
Amounts falling due within one year 7 1,301,195 1,340,149
Net current liabilities (869,948 ) (934,368 )
Total assets less current liabilities 2,216,918 2,107,040

Creditors
Amounts falling due after more than one
year

8

(972,543

)

(1,124,721

)

Provisions for liabilities (14,975 ) (15,501 )
Net assets 1,229,400 966,818

Capital and reserves
Called up share capital 100 100
Retained earnings 1,229,300 966,718
Shareholders' funds 1,229,400 966,818

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

BRANT HOWE LIMITED (REGISTERED NUMBER: 07694029)

BALANCE SHEET - continued
30 SEPTEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 April 2025 and were signed by:





Mr P M Jackson - Director


BRANT HOWE LIMITED (REGISTERED NUMBER: 07694029)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. Statutory information

Brant Howe 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements have been prepared on a going concern basis, which the directors consider to be appropriate having considered the next 12 months, despite there being net liabilities. The company has received assurances from the directors that they will continue to support the company financially, and that they will not seek repayment of their directors' loan accounts within the next 12 months.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business, net of discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at a point in time when a performance obligation is satisfied by transferring a service to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% Straight line
Plant and machinery etc - 25% on cost and 15% Reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.


BRANT HOWE LIMITED (REGISTERED NUMBER: 07694029)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 40 (2023 - 42 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 October 2023
and 30 September 2024 620,000
Amortisation
At 1 October 2023 495,996
Charge for year 41,333
At 30 September 2024 537,329
Net book value
At 30 September 2024 82,671
At 30 September 2023 124,004

BRANT HOWE LIMITED (REGISTERED NUMBER: 07694029)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 October 2023 3,104,217 294,283 3,398,500
Additions 76,976 146,285 223,261
Disposals - (43,323 ) (43,323 )
At 30 September 2024 3,181,193 397,245 3,578,438
Depreciation
At 1 October 2023 252,722 228,374 481,096
Charge for year 62,551 35,274 97,825
Eliminated on disposal - (4,678 ) (4,678 )
At 30 September 2024 315,273 258,970 574,243
Net book value
At 30 September 2024 2,865,920 138,275 3,004,195
At 30 September 2023 2,851,495 65,909 2,917,404

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 16,534 29,268
Other debtors 293,126 280,466
309,660 309,734

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 13,885 31,399
Taxation and social security 134,630 114,099
Other creditors 1,152,680 1,194,651
1,301,195 1,340,149

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Other creditors 972,543 1,124,721

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 972,543 1,124,721

BRANT HOWE LIMITED (REGISTERED NUMBER: 07694029)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


9. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Loan 1,132,759 1,278,290

The company has bank borrowings which are secured by a charge over the freehold property.