Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-302024-04-30true2023-05-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00394802 2023-05-01 2024-04-30 00394802 2022-05-01 2023-04-30 00394802 2024-04-30 00394802 2023-04-30 00394802 c:Director1 2023-05-01 2024-04-30 00394802 d:FurnitureFittings 2023-05-01 2024-04-30 00394802 d:FurnitureFittings 2024-04-30 00394802 d:FurnitureFittings 2023-04-30 00394802 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 00394802 d:FreeholdInvestmentProperty 2023-05-01 2024-04-30 00394802 d:FreeholdInvestmentProperty 2024-04-30 00394802 d:FreeholdInvestmentProperty 2023-04-30 00394802 d:CurrentFinancialInstruments 2024-04-30 00394802 d:CurrentFinancialInstruments 2023-04-30 00394802 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 00394802 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 00394802 d:ShareCapital 2024-04-30 00394802 d:ShareCapital 2023-04-30 00394802 d:CapitalRedemptionReserve 2024-04-30 00394802 d:CapitalRedemptionReserve 2023-04-30 00394802 d:OtherMiscellaneousReserve 2024-04-30 00394802 d:OtherMiscellaneousReserve 2023-04-30 00394802 d:RetainedEarningsAccumulatedLosses 2024-04-30 00394802 d:RetainedEarningsAccumulatedLosses 2023-04-30 00394802 c:FRS102 2023-05-01 2024-04-30 00394802 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 00394802 c:FullAccounts 2023-05-01 2024-04-30 00394802 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 00394802









L BRICKMAN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
L BRICKMAN LIMITED
REGISTERED NUMBER: 00394802

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,465
8,784

Investment property
 5 
2,006,506
1,927,924

  
2,013,971
1,936,708

Current assets
  

Debtors: amounts falling due within one year
 6 
695,619
695,618

Cash at bank and in hand
 7 
931,684
1,042,837

  
1,627,303
1,738,455

Creditors: amounts falling due within one year
 8 
(55,841)
(55,841)

Net current assets
  
 
 
1,571,462
 
 
1,682,614

Total assets less current liabilities
  
3,585,433
3,619,322

Provisions for liabilities
  

Deferred tax
  
(245,250)
(245,250)

  
 
 
(245,250)
 
 
(245,250)

Net assets
  
3,340,183
3,374,072


Capital and reserves
  

Called up share capital 
  
3,500
3,500

Capital redemption reserve
  
500
500

Other reserves
  
735,750
735,750

Profit and loss account
  
2,600,433
2,634,322

  
3,340,183
3,374,072

Page 1

 
L BRICKMAN LIMITED
REGISTERED NUMBER: 00394802
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




N S Norman
Director

Date: 29 April 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
L BRICKMAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

L Brickman Limited is a private Company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registered number 00394802).
Its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.. 
The principal activity of the Company continues to be that of property management.
The financial statements are presented in Sterling, which is the functional currency of the Company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15% reducing balance

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.3

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Page 3

 
L BRICKMAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 May 2023
52,956



At 30 April 2024

52,956



Depreciation


At 1 May 2023
44,173


Charge for the year on owned assets
1,318



At 30 April 2024

45,491



Net book value



At 30 April 2024
7,465



At 30 April 2023
8,784

Page 4

 
L BRICKMAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 May 2023
1,927,924


Additions at cost
78,582



At 30 April 2024
2,006,506

The 2024 valuations were made by the directors, on an open market value for existing use basis.





If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
2023
£
£


Historic cost
782,123
619,000

782,123
619,000


6.


Debtors

2024
2023
£
£


Other debtors
695,619
695,618

695,619
695,618





7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
931,684
1,042,837

931,684
1,042,837


Page 5

 
L BRICKMAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
23,464
23,464

Other creditors
27,377
27,377

Accruals and deferred income
5,000
5,000

55,841
55,841


 
Page 6