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Company registration number: 12604255







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2025


J & J BRICE PROPERTIES LIMITED






































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J & J BRICE PROPERTIES LIMITED
 


 
COMPANY INFORMATION


Directors
J C Brice 
J A Brice 




Registered number
12604255



Registered office
No 1 Parish Cottages
Worlham Hill

East Worldham

Alton

Hampshire

GU34 3AT




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


J & J BRICE PROPERTIES LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 3


 


J & J BRICE PROPERTIES LIMITED
REGISTERED NUMBER:12604255



STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2025

2025
2024
Note
£
£

  

Current assets
  

Stocks
  
267,461
267,461

Cash at bank and in hand
  
1,152
1,152

  
268,613
268,613

Creditors: amounts falling due within one year
 3 
(261,472)
(261,472)

Net current assets
  
 
 
7,141
 
 
7,141

Total assets less current liabilities
  
7,141
7,141

  

Net assets
  
7,141
7,141


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
7,041
7,041

  
7,141
7,141


For the year ended 31 May 2025 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 income and retained earnings 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 by: 




J A Brice
Director

Date: 6 July 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


J & J BRICE PROPERTIES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.


General information

J & J Brice Properties Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed 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 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.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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 reporting date in the countries where the Company operates and generates income.


Page 2

 


J & J BRICE PROPERTIES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

 
2.4

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 reporting 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.

 
2.5

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.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
1,439
1,439

Other creditors
258,833
258,833

Accruals and deferred income
1,200
1,200

261,472
261,472



4.


Related party transactions

At the year end, included within creditors falling due under one year were amounts due to a director amounting to £218,833 (2024 - £218,833).

 
Page 3