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Registered number: 09257231










JJ BRYAN ENTERPRISES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
JJ BRYAN ENTERPRISES LIMITED
 
 
COMPANY INFORMATION


Directors
J G Bryan 
J E Bryan 




Registered number
09257231



Registered office
Throope Down House
Blandford Road

Salisbury

Wiltshire

SP5 4LN




Accountants
Xeinadin London Limited

36 Old Jewry

London

EC2R 8DD





 
JJ BRYAN ENTERPRISES LIMITED
 

CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 11


 
JJ BRYAN ENTERPRISES LIMITED
REGISTERED NUMBER: 09257231

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
369
9,448

Investment property
 5 
1,220,000
1,220,000

  
1,220,369
1,229,448

Current assets
  

Debtors: amounts falling due within one year
 6 
24,590
19,907

Cash at bank and in hand
 7 
24,066
9,584

  
48,656
29,491

Creditors: amounts falling due within one year
 8 
(128,289)
(304,709)

Net current liabilities
  
 
 
(79,633)
 
 
(275,218)

Total assets less current liabilities
  
1,140,736
954,230

Creditors: amounts falling due after more than one year
 9 
(748,563)
(600,697)

Provisions for liabilities
  

Deferred tax
  
(10,430)
(9,652)

  
 
 
(10,430)
 
 
(9,652)

Net assets
  
381,743
343,881


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
381,543
343,681

  
381,743
343,881


Page 1

 
JJ BRYAN ENTERPRISES LIMITED
REGISTERED NUMBER: 09257231
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 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 on 2 June 2025.




J G Bryan
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

JJ Bryan Enterprises Limited is a private company, limited by shares, registered in England and Wales, United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

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.

 
2.2

Revenue

Revenue is recognised net of VAT  in the period to which it relates.

 
2.3

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.

 
2.4

Borrowing costs

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

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


Page 3

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
Straight Line

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.

 
2.7

Investment property

Investment property is carried at fair value determined annually by directors and periodically 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.

 
2.8

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.

 
2.9

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.

 
2.10

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 4

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

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.

 
2.12

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, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, any impairment loss is recognised in the Statement of comprehensive income. 

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date. 


3.


Employees

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

Page 5

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 January 2024
95,139



At 31 December 2024

95,139



Depreciation


At 1 January 2024
85,691


Charge for the year on owned assets
9,079



At 31 December 2024

94,770



Net book value



At 31 December 2024
369



At 31 December 2023
9,448

Page 6

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 January 2024
1,220,000



At 31 December 2024
1,220,000


Comprising


Cost
1,560,804

Annual revaluation surplus/(deficit):


2021
(243,155)

2023
(97,649)

At 31 December 2024
1,220,000

The 2024 valuations were made by 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
1,560,804
1,560,804

1,560,804
1,560,804

Page 7

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
10,781
13,803

Amounts owed by group undertakings
-
1,911

Other debtors
7,073
612

Prepayments and accrued income
6,736
3,581

24,590
19,907



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
24,066
9,584

24,066
9,584



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
28,664
30,000

Trade creditors
941
553

Amounts owed to connected undertakings
46,849
-

Corporation tax
14,654
3,930

Other taxation and social security
4,917
-

Other creditors
5,550
242,095

Accruals and deferred income
26,714
28,131

128,289
304,709


Page 8

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
387,002
585,000

Other creditors
361,561
15,697

748,563
600,697



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
28,664
30,000


28,664
30,000

Amounts falling due 1-2 years

Bank loans
387,002
585,000


387,002
585,000



415,666
615,000



11.


Deferred taxation




2024


£






At beginning of year
(9,652)


Charged to profit or loss
(778)



At end of year
(10,430)

Page 9

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
11.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(10,430)
(9,652)

(10,430)
(9,652)

Page 10

 
JJ BRYAN ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Related party transactions

At the balance sheet date the company was owed to Discover Adventure Limited, a company under common control, £46,849 (2023: £1,911 owed by Discover Adventure Limited). 
At the balance sheet date the company owed Mr J G Bryan and Mrs J E Bryan, the directors in the company, £351,414 (2023: £242,095).


13.


Controlling party

The ultimate controlling party of the company are its directors by virtue of their shareholding.

 
Page 11