15 December 2023 v2025.57.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity0falsetruexbrli:purexbrli:sharesiso4217:GBP153539302023-12-152025-05-31153539302025-05-3115353930core:WithinOneYear2025-05-3115353930core:ShareCapital2025-05-3115353930bus:Director12023-12-152025-05-3115353930bus:Director22023-12-152025-05-3115353930bus:RegisteredOffice2023-12-152025-05-3115353930core:LandBuildings2023-12-152025-05-3115353930core:LandBuildings2025-05-3115353930core:AdditionsToInvestments2025-05-3115353930core:CostValuation2025-05-311535393012023-12-152025-05-3115353930countries:EnglandWales2023-12-152025-05-3115353930bus:AuditExemptWithAccountantsReport2023-12-152025-05-3115353930bus:PrivateLimitedCompanyLtd2023-12-152025-05-3115353930bus:SmallEntities2023-12-152025-05-3115353930bus:FullAccounts2023-12-152025-05-31
Company registration number:
15353930
B&R White Properties Ltd
Unaudited Filleted Financial Statements for the period ended
31 May 2025
B&R White Properties Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of B&R White Properties Ltd
Period ended
31 May 2025
As described on the statement of financial position, the Board of Directors of
B&R White Properties Ltd
are responsible for the preparation of the
financial statements
for the period ended
31 May 2025
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Paul Beech and Company Ltd
Certified Public Accountants
6 The Terrace
Rugby Road
Lutterworth
Leicestershire
LE17 4BW
United Kingdom
Date:
27 August 2025
B&R White Properties Ltd
Statement of Financial Position
31 May 2025
31 May 2025
Note£
Fixed assets  
Tangible assets 5
155,667
 
Investments 6
100
 
155,767
 
Creditors: amounts falling due within one year 7
(155,667
)
Net current liabilities
(155,667
)
Total assets less current liabilities 100  
Capital and reserves  
Called up share capital
100
 
Profit and loss account -  
Shareholders funds
100
 
For the period ending
31 May 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
27 August 2025
, and are signed on behalf of the board by:
D Iliffe
S Iliffe
DirectorDirector
Company registration number:
15353930
B&R White Properties Ltd
Notes to the Financial Statements
Period ended
31 May 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 3 Sketchley Meadows
,
Hinckley
,
Leicestershire
,
LE10 3EN
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.
All other financial instruments, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the period was Nil.

5 Tangible assets

Land and buildings
£
Cost  
At
15 December 2023
-  
Additions
155,667
 
At
31 May 2025
155,667
 
Depreciation  
At
15 December 2023
and
31 May 2025
-  
Carrying amount  
At
31 May 2025
155,667
 

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
31 May 2025
£
Additions
155,667
 
Carrying amount at
31 May 2025
155,667
 
The investment property had not been rented at 31 May 2025.

6 Investments

Shares in group undertakings and participating interests
£
Cost  
At
15 December 2023
-  
Additions
100
 
At
31 May 2025
100
 
Impairment  
At
15 December 2023
and
31 May 2025
-  
Carrying amount  
At
31 May 2025
100
 

7 Creditors: amounts falling due within one year

31 May 2025
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest
155,667