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REGISTERED NUMBER: 00449159 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 December 2024

for

C and E Brokers Limited

C and E Brokers Limited (Registered number: 00449159)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C and E Brokers Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: Miss E Bellm





SECRETARY: Ms E Bellm





REGISTERED OFFICE: Crane House
Molly Millars Lane
Wokingham
Berkshire
RG41 2RZ





REGISTERED NUMBER: 00449159 (England and Wales)





ACCOUNTANTS: Jacksons Accountants (Ascot) Limited
The Old Bakehouse
Course Road
Ascot
Berkshire
SL5 7HL

C and E Brokers Limited (Registered number: 00449159)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 31,083 3,198
Investment property 5 9,053,362 9,037,000
9,084,445 9,040,198

CURRENT ASSETS
Debtors 6 21,281 21,977
Cash at bank 82,911 23,262
104,192 45,239
CREDITORS
Amounts falling due within one year 7 157,795 108,414
NET CURRENT LIABILITIES (53,603 ) (63,175 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,030,842

8,977,023

PROVISIONS FOR LIABILITIES 1,879,006 1,428,045
NET ASSETS 7,151,836 7,548,978

CAPITAL AND RESERVES
Called up share capital 36,964 1,964
Fair value reserve 8 6,483,910 6,934,871
Capital redemption reserve 36 36
Capital contribution 250,000 250,000
Retained earnings 380,926 362,107
SHAREHOLDERS' FUNDS 7,151,836 7,548,978

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

C and E Brokers Limited (Registered number: 00449159)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2025 and were signed by:





Miss E Bellm - Director


C and E Brokers Limited (Registered number: 00449159)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

C and E Brokers 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the invoiced value of rents receivable.

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

Investment property
Investment property, which is property held to earn rentals and capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 1 (2023 - 1 ) .

C and E Brokers Limited (Registered number: 00449159)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 4,700
Additions 35,149
At 31 December 2024 39,849
DEPRECIATION
At 1 January 2024 1,502
Charge for year 7,264
At 31 December 2024 8,766
NET BOOK VALUE
At 31 December 2024 31,083
At 31 December 2023 3,198

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024 9,037,000
Additions 16,362
At 31 December 2024 9,053,362
NET BOOK VALUE
At 31 December 2024 9,053,362
At 31 December 2023 9,037,000

The fair value of the investment properties has been arrived at on the basis of valuations carried out by the directors as at 31 December 2024 on an open market basis.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Prepayments & accrued income 21,281 21,977

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 1,224 1,735
Social security and other taxes 28,501 2,155
Other creditors 55,645 52,265
Accruals and deferred income 72,425 52,259
157,795 108,414

C and E Brokers Limited (Registered number: 00449159)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. RESERVES
Fair
value
reserve
£   
At 1 January 2024 6,934,871
Deferred tax (450,961 )

At 31 December 2024 6,483,910