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REGISTERED NUMBER: 08208881 (England and Wales)












Brackston Land Ltd

Unaudited Financial Statements

for the Year Ended 30 September 2024






Brackston Land Ltd (Registered number: 08208881)

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










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Brackston Land Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: S J Cutter





REGISTERED OFFICE: Model Farm
Hildersley
Ross-on-Wye
Herefordshire
HR9 7NN





REGISTERED NUMBER: 08208881 (England and Wales)





ACCOUNTANTS: The Hutchinson Partnership Limited
trading as The Hutchinson Partnership
Chartered Accountants
The Bull Pen
Grove Farm
Portway, Burghill
Hereford
HR4 8NF

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Brackston Land Ltd (Registered number: 08208881)


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Income and Retained Earnings and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brackston Land Ltd for the year ended 30 September 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Brackston Land Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brackston Land Ltd and state those matters that we have agreed to state to the director of Brackston Land Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brackston Land Ltd and its director for our work or for this report.

It is your duty to ensure that Brackston Land Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Brackston Land Ltd. You consider that Brackston Land Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brackston Land Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Hutchinson Partnership Limited
trading as The Hutchinson Partnership
Chartered Accountants
The Bull Pen
Grove Farm
Portway, Burghill
Hereford
HR4 8NF


25 June 2025

Brackston Land Ltd (Registered number: 08208881)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 138,765 138,765

CURRENT ASSETS
Debtors 5 2 2

CREDITORS
Amounts falling due within one year 6 157,506 156,946
NET CURRENT LIABILITIES (157,504 ) (156,944 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(18,739

)

(18,179

)

CAPITAL AND RESERVES
Allotted, issued and not fully paid share
capital

2

2
Retained earnings (18,741 ) (18,181 )
SHAREHOLDERS' FUNDS (18,739 ) (18,179 )

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.

Brackston Land Ltd (Registered number: 08208881)

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 25 June 2025 and were signed by:





S J Cutter - Director


Brackston Land Ltd (Registered number: 08208881)

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


1. STATUTORY INFORMATION

Brackston Land Ltd 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.

Going concern
The director is aware that the company has net current liabilities at the year end of £157,504 (2023 - £156,944) and as such relies on the continuing support of its loan creditor to continue as a going concern. The loan creditor has indicated it will not seek repayment of the debt if it would entail sale of the company's fixed assets. Accordingly the director is satisfied the company can continue as a going concern.

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 - not provided

3. EMPLOYEES

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

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 October 2023
and 30 September 2024 138,765
NET BOOK VALUE
At 30 September 2024 138,765
At 30 September 2023 138,765

Included in cost of land and buildings is freehold land of £ 138,765 (2023 - £ 138,765 ) which is not depreciated.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Called up share capital not paid 2 2

Brackston Land Ltd (Registered number: 08208881)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 148,985 148,985
Director's loan account 7,521 6,561
Accruals and deferred income 1,000 1,400
157,506 156,946

7. RELATED PARTY DISCLOSURES

The company has been loaned funds by a trust of which the director is also a trustee. At the year end loans outstanding to the trust amounted to £148,985 (2023 - £148,985). The loans are interest free with no repayment terms.