REGISTERED NUMBER: 01701651 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

BRINTONBY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P S Ashby

F M Ashby

L A C Barley

A Ashby

REGISTERED OFFICE:

Densham Farm

Bishops Down

Sherborne

DT9 5PN

REGISTERED NUMBER:

01701651 (England and Wales)

ACCOUNTANTS:

Cresswells

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

FIXED ASSETS

Tangible assets

4

163,964

49,156

Investment property

5

1,677,984

1,300,000

1,841,948

1,349,156

CURRENT ASSETS

Debtors

6

72,249

64,489

Cash at bank and in hand

15,583

5,711

87,832

70,200

CREDITORS

Amounts falling due within one year

7

840,296

364,672

NET CURRENT LIABILITIES

(752,464

)

(294,472

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,089,484

1,054,684

CREDITORS

Amounts falling due after more than one year

8

(14,228

)

(15,990

)

PROVISIONS FOR LIABILITIES

(213,868

)

(213,868

)

NET ASSETS

861,388

824,826

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

641,605

641,605

Retained earnings

219,683

183,121

861,388

824,826

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd September 2025 and were signed on its behalf by:

P S Ashby - Director

1.	STATUTORY INFORMATION

Brintonby 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on cost

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1st January 2024

-

20,758

31,062

Additions

125,000

-

-

At 31st December 2024

125,000

20,758

31,062

DEPRECIATION

At 1st January 2024

-

5,449

23,261

Charge for year

-

3,114

1,618

At 31st December 2024

-

8,563

24,879

NET BOOK VALUE

At 31st December 2024

125,000

12,195

6,183

At 31st December 2023

-

15,309

7,801

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st January 2024

24,704

4,562

81,086

Additions

-

-

125,000

At 31st December 2024

24,704

4,562

206,086

DEPRECIATION

At 1st January 2024

1,976

1,244

31,930

Charge for year

4,546

914

10,192

At 31st December 2024

6,522

2,158

42,122

NET BOOK VALUE

At 31st December 2024

18,182

2,404

163,964

At 31st December 2023

22,728

3,318

49,156

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st January 2024

and 31st December 2024

24,704

DEPRECIATION

At 1st January 2024

1,976

Charge for year

4,546

At 31st December 2024

6,522

NET BOOK VALUE

At 31st December 2024

18,182

At 31st December 2023

22,728

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2024

1,300,000

Additions

377,984

At 31st December 2024

1,677,984

NET BOOK VALUE

At 31st December 2024

1,677,984

At 31st December 2023

1,300,000

Fair value at 31st December 2024 is represented by:

£

Valuation in 2022

855,473

Cost

822,511

1,677,984

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

53,216

50,069

Prepayments and accrued income

19,033

14,420

72,249

64,489

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts

1,762

1,762

Trade creditors

17,239

6,062

Amounts owed to group undertakings

349,541

273,241

Tax

11,566

5,105

Social security and other taxes

2,053

2,091

VAT

15,369

9,202

Other creditors

125,524

2,147

Directors' current accounts

249,219

1,248

Accrued expenses

68,023

63,814

840,296

364,672

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts

14,228

15,990

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

15,990

17,752

Obligations under hire purchase are secured against the asset to which they relate.

10.

RESERVES

Fair

value

reserve

£

At 1st January 2024

and 31st December 2024

641,605

11.	RELATED PARTY DISCLOSURES

Amounts owed to group companies

2024

2023

£

£

Perrycrest Limited

242,377

259,877

Perrycrest (2017) Limited

107,164

13,364

349,541

273,241

The loans from group companies are interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The parent undertaking is Perrycrest (2017) Ltd.