Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-12-01falseNo description of principal activity54falsetruefalse 09330332 2023-12-01 2024-11-30 09330332 2022-12-01 2023-11-30 09330332 2024-11-30 09330332 2023-11-30 09330332 c:Director1 2023-12-01 2024-11-30 09330332 d:MotorVehicles 2023-12-01 2024-11-30 09330332 d:MotorVehicles 2024-11-30 09330332 d:MotorVehicles 2023-11-30 09330332 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 09330332 d:FurnitureFittings 2023-12-01 2024-11-30 09330332 d:FurnitureFittings 2024-11-30 09330332 d:FurnitureFittings 2023-11-30 09330332 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 09330332 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 09330332 d:FreeholdInvestmentProperty 2024-11-30 09330332 d:FreeholdInvestmentProperty 2023-11-30 09330332 d:CurrentFinancialInstruments 2024-11-30 09330332 d:CurrentFinancialInstruments 2023-11-30 09330332 d:Non-currentFinancialInstruments 2024-11-30 09330332 d:Non-currentFinancialInstruments 2023-11-30 09330332 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 09330332 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 09330332 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 09330332 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 09330332 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 09330332 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-11-30 09330332 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-11-30 09330332 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-11-30 09330332 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-11-30 09330332 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-11-30 09330332 d:ShareCapital 2024-11-30 09330332 d:ShareCapital 2023-11-30 09330332 d:RetainedEarningsAccumulatedLosses 2024-11-30 09330332 d:RetainedEarningsAccumulatedLosses 2023-11-30 09330332 c:OrdinaryShareClass1 2023-12-01 2024-11-30 09330332 c:OrdinaryShareClass1 2024-11-30 09330332 c:OrdinaryShareClass1 2023-11-30 09330332 c:FRS102 2023-12-01 2024-11-30 09330332 c:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 09330332 c:FullAccounts 2023-12-01 2024-11-30 09330332 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09330332 2 2023-12-01 2024-11-30 09330332 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09330332









BRANDON GRILL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
BRANDON GRILL LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BRANDON GRILL LIMITED
FOR THE YEAR ENDED 30 NOVEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brandon Grill Limited for the year ended 30 November 2024 which comprise  the 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 at https://www.icaew.com /regulation.

This report is made solely to the director of Brandon Grill Limited in accordance with the terms of our engagement letter dated 25 July 2024Our work has been undertaken solely to prepare for your approval the financial statements of Brandon Grill Limited and state those matters that we have agreed to state to the director of Brandon Grill Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brandon Grill Limited and its director for our work or for this report. 

It is your duty to ensure that Brandon Grill Limited 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 profit of Brandon Grill Limited. You consider that Brandon Grill Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Brandon Grill Limited. 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.

  



Hurkan Sayman & Co
 
Chartered Accountants
  
291 Green Lanes
Palmers Green
London
N13 4XS
26 June 2025
Page 1

 
BRANDON GRILL LIMITED
REGISTERED NUMBER: 09330332

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,132
2,844

Investment property
 5 
130,552
130,552

  
132,684
133,396

Current assets
  

Stocks
  
3,186
3,004

Debtors: amounts falling due within one year
 6 
-
5,069

Cash at bank and in hand
 7 
3,414
3,501

  
6,600
11,574

Creditors: amounts falling due within one year
 8 
(49,603)
(44,333)

Net current liabilities
  
 
 
(43,003)
 
 
(32,759)

Total assets less current liabilities
  
89,681
100,637

Creditors: amounts falling due after more than one year
 9 
(53,134)
(82,875)

  

Net assets
  
36,547
17,762


Capital and reserves
  

Called up share capital 
 11 
100
100

Profit and loss account
  
36,447
17,662

  
36,547
17,762


The director considers 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 director acknowledges his 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.

Page 2

 
BRANDON GRILL LIMITED
REGISTERED NUMBER: 09330332
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

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




Elvan Saglam
Director

Date: 26 June 2025

The notes on pages 4 to 10 form part of these financial statements.

Page 3

 
BRANDON GRILL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Brandon Grill Limited is a private company limited by share capital, incorporated in England and Wales, registration number 09330332. The address of the registered office is 291 Green Lanes, Palmers Green, London, N13 4XS.

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rental income
Rental income from investment properties is recognised on a straight-line basis over the term of the lease. The revenue recognition commences when the tenant takes possession or controls the physical use of the lease space.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
BRANDON GRILL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

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 payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Taxation

Tax is recognised in profit or loss 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.9

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.

Page 5

 
BRANDON GRILL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

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:

Motor vehicles
-
25%
Reducing balance basis
Fixtures and fittings
-
25%
Reducing balance basis

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.

 
2.10

Investment property

Investment property is carried at fair value determined annually by the Director 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.

 
2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.12

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.

 
2.13

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.14

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.

Page 6

 
BRANDON GRILL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 4).


4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 December 2023
6,000
8,889
14,889



At 30 November 2024

6,000
8,889
14,889



Depreciation


At 1 December 2023
4,471
7,575
12,046


Charge for the year on owned assets
382
329
711



At 30 November 2024

4,853
7,904
12,757



Net book value



At 30 November 2024
1,147
985
2,132



At 30 November 2023
1,529
1,315
2,844

Page 7

 
BRANDON GRILL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 December 2023
130,552



At 30 November 2024
130,552

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





6.


Debtors

2024
2023
£
£


Trade debtors
-
4,944

Prepayments and accrued income
-
125

-
5,069



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,414
3,501

3,414
3,501


Page 8

 
BRANDON GRILL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
7,763
-

Trade creditors
9,377
7,713

Corporation tax
16,789
16,951

Other taxation and social security
11,853
14,771

Other creditors
610
2,235

Accruals and deferred income
3,211
2,663

49,603
44,333



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
53,134
82,875

53,134
82,875


Bank loans totaling £60,897 at the year end are secured by way of charge over the company’s investment property. 

Page 9

 
BRANDON GRILL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Bank loans
7,763
-


7,763
-

Bank loans
8,076
-


8,076
-

Bank loans
45,057
-


45,057
-

Amounts falling due after more than 5 years

Bank loans
-
82,875

60,896
82,875



11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares shares of £1.00 each
100
100



12.


Related party transactions

Included within other creditors at the year end is an amount of £238 (2023: £1,859) owed to the Director. The loan is unsecured and interest free. 

 
Page 10