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REGISTERED NUMBER: 08692628 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

D Brannan Limited

D Brannan Limited (Registered number: 08692628)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

D Brannan Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: D Brannan





SECRETARY: Mrs N M Brannan





REGISTERED OFFICE: First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU





BUSINESS ADDRESS: 3 Pound Farm Close
Esher
Surrey
KT10 8EX





REGISTERED NUMBER: 08692628 (England and Wales)





ACCOUNTANTS: Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU

D Brannan Limited (Registered number: 08692628)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,144 -

CURRENT ASSETS
Debtors 5 16,546 42,046
Cash at bank 583,200 609,644
599,746 651,690
CREDITORS
Amounts falling due within one year 6 274,764 284,372
NET CURRENT ASSETS 324,982 367,318
TOTAL ASSETS LESS CURRENT
LIABILITIES

326,126

367,318

CREDITORS
Amounts falling due after more than one
year

7

-

17,102
NET ASSETS 326,126 350,216

CAPITAL & RESERVES
Called up share capital 8 2 2
Retained earnings 326,124 350,214
SHAREHOLDERS' FUNDS 326,126 350,216

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 14 July 2025 and were signed by:





D Brannan - Director


D Brannan Limited (Registered number: 08692628)

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

1. STATUTORY INFORMATION

D Brannan 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.

Turnover & revenue recognition
Turnover represents consultancy and property development sales.

Consultancy fees are measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Sales and profits from speculative developments undertaken by the company are recognised when each transaction is completed.

Expenditure on sites not yet acquired by the company is treated as work in progress but if at any point a development is considered unlikely to proceed all abortive costs are written off in the profit & loss account.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on cost

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

D Brannan Limited (Registered number: 08692628)

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

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 November 2023 1,872
Additions 1,249
At 31 October 2024 3,121
DEPRECIATION
At 1 November 2023 1,872
Charge for year 105
At 31 October 2024 1,977
NET BOOK VALUE
At 31 October 2024 1,144
At 31 October 2023 -

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 5,460 -
Other debtors - 30,960
5,460 30,960

Amounts falling due after more than one year:
Other debtors 11,086 11,086

Aggregate amounts 16,546 42,046

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans & overdrafts - 10,261
Trade creditors 127 229
Amounts owed to related parties 160,076 185,076
Corporation tax 15,091 -
Social security & other taxes 891 3,889
Director's current account 88,640 74,405
Accrued expenses 9,939 10,512
274,764 284,372

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years - 10,261
Bank loans - 2-5 years - 6,841
- 17,102

D Brannan Limited (Registered number: 08692628)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 A ordinary shares £1 1 1
1 B ordinary shares £1 1 1
2 2

9. ULTIMATE CONTROLLING PARTY

The controlling party is D Brannan.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
D Brannan Limited

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 Income Statement 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 D Brannan Limited for the year ended 31 October 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 D Brannan Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D Brannan Limited and state those matters that we have agreed to state to the director of D Brannan Limited 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 D Brannan Limited and its director for our work or for this report.

It is your duty to ensure that D Brannan 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 D Brannan Limited. You consider that D Brannan Limited 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 D Brannan 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.






Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU


14 July 2025