2023-11-302024-11-292024-11-29false06656357Brentvale Limited2025-08-05falseiso4217:GBPxbrli:pure066563572023-11-29066563572024-11-29066563572023-11-302024-11-29066563572022-11-29066563572023-11-29066563572022-11-302023-11-2906656357bus:SmallEntities2023-11-302024-11-2906656357bus:AuditExempt-NoAccountantsReport2023-11-302024-11-2906656357bus:AbridgedAccounts2023-11-302024-11-2906656357bus:PrivateLimitedCompanyLtd2023-11-302024-11-2906656357core:WithinOneYear2024-11-2906656357core:AfterOneYear2024-11-2906656357core:WithinOneYear2023-11-2906656357core:AfterOneYear2023-11-2906656357core:ShareCapital2024-11-2906656357core:SharePremium2024-11-2906656357core:RevaluationReserve2024-11-2906656357core:OtherReservesSubtotal2024-11-2906656357core:RetainedEarningsAccumulatedLosses2024-11-2906656357core:ShareCapital2023-11-2906656357core:SharePremium2023-11-2906656357core:RevaluationReserve2023-11-2906656357core:OtherReservesSubtotal2023-11-2906656357core:RetainedEarningsAccumulatedLosses2023-11-2906656357core:LandBuildings2024-11-2906656357core:PlantMachinery2024-11-2906656357core:Vehicles2024-11-2906656357core:FurnitureFittings2024-11-2906656357core:OfficeEquipment2024-11-2906656357core:NetGoodwill2024-11-2906656357core:IntangibleAssetsOtherThanGoodwill2024-11-2906656357core:ListedExchangeTraded2024-11-2906656357core:UnlistedNon-exchangeTraded2024-11-2906656357core:LandBuildings2023-11-2906656357core:PlantMachinery2023-11-2906656357core:Vehicles2023-11-2906656357core:FurnitureFittings2023-11-2906656357core:OfficeEquipment2023-11-2906656357core:NetGoodwill2023-11-2906656357core:IntangibleAssetsOtherThanGoodwill2023-11-2906656357core:ListedExchangeTraded2023-11-2906656357core:UnlistedNon-exchangeTraded2023-11-2906656357core:LandBuildings2023-11-302024-11-2906656357core:PlantMachinery2023-11-302024-11-2906656357core:Vehicles2023-11-302024-11-2906656357core:FurnitureFittings2023-11-302024-11-2906656357core:OfficeEquipment2023-11-302024-11-2906656357core:NetGoodwill2023-11-302024-11-2906656357core:IntangibleAssetsOtherThanGoodwill2023-11-302024-11-2906656357core:ListedExchangeTraded2023-11-302024-11-2906656357core:UnlistedNon-exchangeTraded2023-11-302024-11-2906656357core:MoreThanFiveYears2023-11-302024-11-2906656357core:Non-currentFinancialInstruments2024-11-2906656357core:Non-currentFinancialInstruments2023-11-2906656357dpl:CostSales2023-11-302024-11-2906656357dpl:DistributionCosts2023-11-302024-11-2906656357core:LandBuildings2023-11-302024-11-2906656357core:PlantMachinery2023-11-302024-11-2906656357core:Vehicles2023-11-302024-11-2906656357core:FurnitureFittings2023-11-302024-11-2906656357core:OfficeEquipment2023-11-302024-11-2906656357dpl:AdministrativeExpenses2023-11-302024-11-2906656357core:NetGoodwill2023-11-302024-11-2906656357core:IntangibleAssetsOtherThanGoodwill2023-11-302024-11-2906656357dpl:GroupUndertakings2023-11-302024-11-2906656357dpl:ParticipatingInterests2023-11-302024-11-2906656357dpl:GroupUndertakingscore:ListedExchangeTraded2023-11-302024-11-2906656357core:ListedExchangeTraded2023-11-302024-11-2906656357dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-11-302024-11-2906656357core:UnlistedNon-exchangeTraded2023-11-302024-11-2906656357dpl:CostSales2022-11-302023-11-2906656357dpl:DistributionCosts2022-11-302023-11-2906656357core:LandBuildings2022-11-302023-11-2906656357core:PlantMachinery2022-11-302023-11-2906656357core:Vehicles2022-11-302023-11-2906656357core:FurnitureFittings2022-11-302023-11-2906656357core:OfficeEquipment2022-11-302023-11-2906656357dpl:AdministrativeExpenses2022-11-302023-11-2906656357core:NetGoodwill2022-11-302023-11-2906656357core:IntangibleAssetsOtherThanGoodwill2022-11-302023-11-2906656357dpl:GroupUndertakings2022-11-302023-11-2906656357dpl:ParticipatingInterests2022-11-302023-11-2906656357dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-302023-11-2906656357core:ListedExchangeTraded2022-11-302023-11-2906656357dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-302023-11-2906656357core:UnlistedNon-exchangeTraded2022-11-302023-11-2906656357core:NetGoodwill2024-11-2906656357core:IntangibleAssetsOtherThanGoodwill2024-11-2906656357core:LandBuildings2024-11-2906656357core:PlantMachinery2024-11-2906656357core:Vehicles2024-11-2906656357core:FurnitureFittings2024-11-2906656357core:OfficeEquipment2024-11-2906656357core:AfterOneYear2024-11-2906656357core:WithinOneYear2024-11-2906656357core:ListedExchangeTraded2024-11-2906656357core:UnlistedNon-exchangeTraded2024-11-2906656357core:ShareCapital2024-11-2906656357core:SharePremium2024-11-2906656357core:RevaluationReserve2024-11-2906656357core:OtherReservesSubtotal2024-11-2906656357core:RetainedEarningsAccumulatedLosses2024-11-2906656357core:NetGoodwill2023-11-2906656357core:IntangibleAssetsOtherThanGoodwill2023-11-2906656357core:LandBuildings2023-11-2906656357core:PlantMachinery2023-11-2906656357core:Vehicles2023-11-2906656357core:FurnitureFittings2023-11-2906656357core:OfficeEquipment2023-11-2906656357core:AfterOneYear2023-11-2906656357core:WithinOneYear2023-11-2906656357core:ListedExchangeTraded2023-11-2906656357core:UnlistedNon-exchangeTraded2023-11-2906656357core:ShareCapital2023-11-2906656357core:SharePremium2023-11-2906656357core:RevaluationReserve2023-11-2906656357core:OtherReservesSubtotal2023-11-2906656357core:RetainedEarningsAccumulatedLosses2023-11-2906656357core:NetGoodwill2022-11-2906656357core:IntangibleAssetsOtherThanGoodwill2022-11-2906656357core:LandBuildings2022-11-2906656357core:PlantMachinery2022-11-2906656357core:Vehicles2022-11-2906656357core:FurnitureFittings2022-11-2906656357core:OfficeEquipment2022-11-2906656357core:AfterOneYear2022-11-2906656357core:WithinOneYear2022-11-2906656357core:ListedExchangeTraded2022-11-2906656357core:UnlistedNon-exchangeTraded2022-11-2906656357core:ShareCapital2022-11-2906656357core:SharePremium2022-11-2906656357core:RevaluationReserve2022-11-2906656357core:OtherReservesSubtotal2022-11-2906656357core:RetainedEarningsAccumulatedLosses2022-11-2906656357core:AfterOneYear2023-11-302024-11-2906656357core:WithinOneYear2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:CostValuation2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-302024-11-2906656357core:Non-currentFinancialInstrumentscore:CostValuation2024-11-2906656357core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-2906656357core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-2906656357core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-2906656357core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-2906656357core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-2906656357core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-2906656357core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-2906656357core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-2906656357core:Non-currentFinancialInstrumentscore:CostValuation2023-11-2906656357core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-2906656357core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-2906656357core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-2906656357core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-2906656357core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-2906656357core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-2906656357core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-2906656357core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-2906656357bus:Director12023-11-302024-11-29

Brentvale Limited

Registered Number
06656357
(England and Wales)

Unaudited Financial Statements for the Year ended
29 November 2024

Brentvale Limited
Company Information
for the year from 30 November 2023 to 29 November 2024

Director

Stephen John Talbot

Registered Address

Bank Farm
Audley Road
Alsager
ST7 2UQ

Registered Number

06656357 (England and Wales)
Brentvale Limited
Balance Sheet as at
29 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,2621,683
Tangible assets479,88164,608
81,14366,291
Current assets
Debtors234,047240,659
Cash at bank and on hand145,511141,567
379,558382,226
Creditors amounts falling due within one year(155,163)(162,483)
Net current assets (liabilities)224,395219,743
Total assets less current liabilities305,538286,034
Provisions for liabilities(14,213)(10,995)
Net assets291,325275,039
Capital and reserves
Called up share capital6969
Profit and loss account291,256274,970
Shareholders' funds291,325275,039
The financial statements were approved and authorised for issue by the Director on 5 August 2025, and are signed on its behalf by:
Stephen John Talbot
Director
Registered Company No. 06656357
Brentvale Limited
Notes to the Financial Statements
for the year ended 29 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Amortisation
Patents and licences are being amortised at 25% on reducing balance.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings20-
Vehicles25-
Office Equipment-5
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Total

£
Cost or valuation
At 30 November 23106,971
At 29 November 24106,971
Amortisation and impairment
At 30 November 23105,289
Charge for year420
At 29 November 24105,709
Net book value
At 29 November 241,262
At 29 November 231,683
4.Tangible fixed assets

Total

£
Cost or valuation
At 30 November 23398,818
Additions43,966
Disposals(139,718)
At 29 November 24306,050
Depreciation and impairment
At 30 November 23334,210
Charge for year16,993
On disposals(128,018)
At 29 November 24226,169
Net book value
At 29 November 2479,881
At 29 November 2364,608
5.Parent-subsidiary relationships
During the year Brentvale Limited held 1 share (2023 1 share) in Larchgood Services Limited. The reserves in Larchgood Services Limited as at 30 November 2024 were £-2,468 (2023 £-1,723)