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Registered number: 00665945









BREDIAN PROPERTIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
BREDIAN PROPERTIES LIMITED
REGISTERED NUMBER: 00665945

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 3 
275,000
275,000

  
275,000
275,000

Current assets
  

Debtors: amounts falling due within one year
 4 
450,549
450,549

Cash at bank and in hand
 5 
62,581
62,581

  
513,130
513,130

Creditors: amounts falling due within one year
 6 
(182,525)
(182,525)

Net current assets
  
 
 
330,605
 
 
330,605

Total assets less current liabilities
  
605,605
605,605

Provisions for liabilities
  

Deferred tax
  
(46,261)
(46,261)

  
 
 
(46,261)
 
 
(46,261)

Net assets
  
559,344
559,344


Capital and reserves
  

Called up share capital 
  
100
100

Investment property reserve
  
227,501
227,501

Profit and loss account
  
331,743
331,743

  
559,344
559,344


Page 1

 
BREDIAN PROPERTIES LIMITED
REGISTERED NUMBER: 00665945
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

For the year ended 31 October 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 27 July 2025.



Mrs S Zeira
Director

The notes on pages 5 to 8 form part of these financial statements.
Page 2

 
BREDIAN PROPERTIES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2023


Called up share capital
Investment property revaluation reserve
Profit and loss account
Total equity

£
£
£
£

At 1 November 2022
100
227,501
331,743
559,344


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
-
-


Total transactions with owners
-
-
-
-


At 31 October 2023
100
227,501
331,743
559,344


The notes on pages 5 to 8 form part of these financial statements.
Page 3

 
BREDIAN PROPERTIES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2022


Called up share capital
Investment property revaluation reserve
Profit and loss account
Total equity

£
£
£
£

At 1 November 2021
100
499,498
92,385
591,983


Comprehensive income for the year

Loss for the year

-
-
(32,638)
(32,638)

Fair value adjustments
-
-
20,794
20,794


Other comprehensive income for the year
-
-
20,794
20,794


Total comprehensive income for the year
-
-
(11,844)
(11,844)


Contributions by and distributions to owners

Transfer between non-distributable reserves
-
-
251,202
251,202

Transfer from non-distributable reserves
-
(271,997)
-
(271,997)


Total transactions with owners
-
(271,997)
251,202
(20,795)


At 31 October 2022
100
227,501
331,743
559,344


The notes on pages 5 to 8 form part of these financial statements.
Page 4

 
BREDIAN PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Bredian Properties Limited is a private company limited by shares and incorporated in England and Wales. The registration number is 00665945. The registered office is 1 The Green, Richmond, Surrey, TW9 1PL.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.


 
2.2

Going concern

The financial statements are prepared on a going concern basis.
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future. As a result, they continue to adopt the going concern basis of accounting in preparing the financial statements.

 
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

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 balance sheet 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 balance sheet 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 balance sheet date.

Page 5

 
BREDIAN PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.5

Investment property

Investment property is carried at fair value determined annually 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.

 
2.6

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.

 
2.7

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.

 
2.8

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.

Page 6

 
BREDIAN PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

3.


Investment property


Freehold investment property

£



Valuation


At 1 November 2022
275,000



At 31 October 2023
275,000


Comprising


Cost
1,988

Annual revaluation surplus/(deficit):
Annual revaluation surplus/(deficit):

up to 2020
833,012

2021 disposal
(260,000)

2022 disposal and revaluation
(300,000)

At 31 October 2023
275,000

The 2023 valuations were made by the directors, on an open market value for existing use basis.





4.


Debtors

2023
2022
£
£


Other debtors
450,549
450,549

450,549
450,549



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
62,581
62,581

62,581
62,581


Page 7

 
BREDIAN PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
38,490
38,490

Other taxation and social security
206
206

Other creditors
136,254
136,254

Accruals and deferred income
7,575
7,575

182,525
182,525





7.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
62,581
62,581




8.


Transactions with directors

The following advances and credits to Mrs S Zeira a director during the years ended 31 October 2023 and 31 October 2022:


2023
2022
£
£



Balance outstanding at the start of the year
(32,616)
(32,616)

Amounts advanced
-
-

Amounts repaid and salary
-
-

Balance outstanding at the end of the year
(32,616)
(32,616)
Page 8