Company registration number: 03532630
Unaudited financial statements
for the year ended 31 January 2025
for
Britcher & Rivers Ltd
Pages for filing with the Registrar
Company registration number: 03532630
Britcher & Rivers Ltd
Balance sheet
as at 31 January 2025
31 Jan 25 31 Jan 24
Note £ £ £ £
Fixed assets
Tangible assets 4 550,000 595,000
550,000 595,000
Current assets
Stocks 1,750 2,750
Prepayments and accrued income 300 300
Cash at bank and in hand 18,476 10,279
20,526 13,329
Creditors: amounts falling due within one
year
(7,844) (6,126)
Net current assets 12,682 7,203
Total assets less current liabilities 562,682 602,203
Creditors: Amounts falling due after more
than one year
(93,802) (103,456)
Provisions for liabilities (90,650) (99,650)
NET ASSETS 378,230 399,097
Capital and reserves
Called up share capital 99 99
Revaluation reserve 353,638 398,638
Profit and loss account 24,493 360
TOTAL EQUITY 378,230 399,097
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 03532630
Britcher & Rivers Ltd
Balance sheet - continued
as at 31 January 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr T Moxon, Director
30 August 2025
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Britcher & Rivers Ltd
Notes to the financial statements
for the year ended 31 January 2025
1 Company information
Britcher & Rivers Ltd is a private company registered in England and Wales. Its registered number is 03532630. The company is limited by shares. Its registered office is 109 High Street, Rye, East Sussex, TN31 7JE.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold Property - The directors have revalued the property to market
value at 31st January 2025. Deferred tax is provided on
the underlying capital gain
In the opinion of the directors the market value of the
company's freehold property is substantially in excess
of cost and accordingly no deprecation is provided.
Plant and machinery etc.:
Fixtures & fittings - 20% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Britcher & Rivers Ltd
Notes to the financial statements - continued
for the year ended 31 January 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Tangible fixed assets
Land and
buildings
Plant and
machinery
etc.
Totals
£ £ £
Cost
At 1 February 2024 595,000 8,019 603,019
Revaluations (45,000) - (45,000)
At 31 January 2025 550,000 8,019 558,019
Depreciation
At 1 February 2024 - 8,019 8,019
At 31 January 2025 - 8,019 8,019
4
Britcher & Rivers Ltd
Notes to the financial statements - continued
for the year ended 31 January 2025
4 Tangible fixed assets - continued
Net book value
At 31 January 2025 550,000 - 550,000
At 31 January 2024 595,000 - 595,000
If Freehold Property had not been revalued, a would have been included at the following historical cost:
31 Jan 25 31 Jan 24
£ £
Cost 595,000 595,000
Accumulated depreciation - -
5 Additional note 1

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