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Registered number: 00226166










JOHN BRYANT & SONS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
JOHN BRYANT & SONS LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 6


 
JOHN BRYANT & SONS LIMITED
REGISTERED NUMBER: 00226166

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
5,762,314
5,762,314

Current assets
  

Debtors: amounts falling due within one year
 5 
29,166
34,329

Cash at bank and in hand
  
29,496
35,400

  
58,662
69,729

Creditors: amounts falling due within one year
 6 
(1,301,199)
(1,561,011)

Net current liabilities
  
 
 
(1,242,537)
 
 
(1,491,282)

Total assets less current liabilities
  
4,519,777
4,271,032

Provisions for liabilities
  

Deferred tax
  
(489,325)
(486,193)

  
 
 
(489,325)
 
 
(486,193)

Net assets
  
4,030,452
3,784,839


Capital and reserves
  

Called up share capital 
  
100,000
100,000

Profit and loss account
  
3,930,452
3,684,839

  
4,030,452
3,784,839


Page 1

 
JOHN BRYANT & SONS LIMITED
REGISTERED NUMBER: 00226166
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 income and retained earnings 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 on 14 May 2025.


A J Gaymond
Director

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

Page 2

 
JOHN BRYANT & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

John Bryant & Sons Limited (the Company) is a private company limited by shares incorporated in England. The address of the registered office and principal place of business is 8 Wychwood Court, Cotswold Business Village, Moreton In Marsh, Gloucestershire, GL56 0JQ.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises revenue recognised by the Company in respect of rents and related recharges receivable for the period, exclusive of VAT. Rents from investment properties are accounted for in the period in which they accrue.

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that:
 - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
 - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences.

 
2.4

Investment property

Investment property is carried at fair value determined by the directors 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 the Statement of income and retained earnings.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
JOHN BRYANT & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

  
2.8

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. 


3.


Employees

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

Page 4

 
JOHN BRYANT & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Investment property


Freehold investment property

£



Valuation


At 1 September 2023
5,762,314



At 31 August 2024
5,762,314

A first legal charge over the freehold property has been offered to Lloyds Bank PLC as security against loans in Business Village Limited, the parent undertaking.
A first legal charge over the land has been given to Business Village Limited as security against amounts loaned to the Company.

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

The historic cost of freehold investment property is £3,843,821 (2023: £3,843,821).







5.


Debtors

2024
2023
£
£


Trade debtors
30
30

Other debtors
29,136
29,121

Prepayments and accrued income
-
5,178

29,166
34,329


Page 5

 
JOHN BRYANT & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
748
2,927

Amounts owed to group undertakings
1,110,720
1,380,720

Corporation tax
80,711
69,095

Other creditors
67,440
68,230

Accruals and deferred income
41,580
40,039

1,301,199
1,561,011


Amounts owed to group undertakings are unsecured, interest free and repayable on demand.


7.


Parent undertaking

The immediate and ultimate parent company is Business Village Limited, a company incorporated in England. Its registered office is 8 Wychwood Court, Cotswold Business Village, Moreton In Marsh, Gloucestershire, GL56 0JQ.

 
Page 6