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REGISTERED NUMBER: 12328709 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRITONS ANGLIA LIMITED

BRITONS ANGLIA LIMITED (REGISTERED NUMBER: 12328709)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRITONS ANGLIA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Dr S Briton
M Briton





REGISTERED OFFICE: Birch Tree House
5 Wooley Drive
Durham
DH7 7QP





REGISTERED NUMBER: 12328709 (England and Wales)





ACCOUNTANTS: RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW

BRITONS ANGLIA LIMITED (REGISTERED NUMBER: 12328709)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 310,000 310,000

CURRENT ASSETS
Debtors 5 1,613 2,407
Cash at bank 1,653 3,648
3,266 6,055
CREDITORS
Amounts falling due within one year 6 135,768 129,964
NET CURRENT LIABILITIES (132,502 ) (123,909 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

177,498

186,091

CREDITORS
Amounts falling due after more than one
year

7

(95,247

)

(101,286

)

PROVISIONS FOR LIABILITIES 9 (21,294 ) (21,294 )
NET ASSETS 60,957 63,511

CAPITAL AND RESERVES
Called up share capital 10 120 120
Retained earnings 11 60,837 63,391
SHAREHOLDERS' FUNDS 60,957 63,511

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BRITONS ANGLIA LIMITED (REGISTERED NUMBER: 12328709)

BALANCE SHEET - continued
31 MARCH 2025


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 Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by:





Dr S Briton - Director


BRITONS ANGLIA LIMITED (REGISTERED NUMBER: 12328709)

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

1. STATUTORY INFORMATION

Britons Anglia 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 derives from rent due from properties held for investment. Income is recognised on a receivable basis.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
The company has elected to apply the provisions of section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

BRITONS ANGLIA LIMITED (REGISTERED NUMBER: 12328709)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 310,000
NET BOOK VALUE
At 31 March 2025 310,000
At 31 March 2024 310,000

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2025 310,000

If the Investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 224,825 224,825

The investment properties were valued on a fair value basis on 31 March 2025 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 1,613 2,407

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other creditors 135,768 129,964

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 92,823 92,822
Other creditors 2,424 8,464
95,247 101,286

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 92,823 92,822

BRITONS ANGLIA LIMITED (REGISTERED NUMBER: 12328709)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 92,823 92,822

All loans are secured by way of first legal charge against the properties to which they relate.

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 21,294 21,294

Deferred
tax
£   
Balance at 1 April 2024 21,294
Charge/(Credit) on deferred
tax due on fair value change
of investment property
Balance at 31 March 2025 21,294

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1.00 100 100
20 Ordinary A £1.00 20 20
120 120

11. RESERVES

Included within retained earnings is £63,881 (2024: £63,881) of undistributable reserves, relating to the increase in fair value of the investments properties, less deferred tax, which under FRS 102 is recognised through the profit and loss account.

12. RELATED PARTY DISCLOSURES

During the period the directors maintained an interest free loan to the company. As at the balance sheet date the amount outstanding was £12,530 (2024: £6,247).

During the period the company received interest free loans from companies related by way of its directors also being directors of this company. As at the balance sheet date the total balances on these loans totalled £115,076 (2024: £114,740).