Adelphi Bramah Limited 31/12/2024 iXBRL

Company registration number: 08592275

Adelphi Bramah Limited

Unaudited filleted financial statements

31 December 2024

Adelphi Bramah Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Adelphi Bramah Limited

Directors and other information


	Directors	Mr. J. G. Bramah
		Mrs J E Bramah


	Company number	08592275


	Registered office	Adelphi Way
		Ireland Industrial Estate
		Staveley
		Chesterfield
		S43 3LS


	Business address	Adelphi Way
		Ireland Industrial Estate
		Staveley
		Chesterfield
		S41 3LS


	Accountants	Henry Bramall & Co Limited
		Unit 8 Acorn Business Park
		Woodseats Close
		Sheffield
		S8 0TB

Adelphi Bramah Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Adelphi Bramah Limited

Year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Adelphi Bramah Limited for the year ended 31 December 2024 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Adelphi Bramah Limited, as a body, in accordance with the terms of our engagement letter dated 21 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Adelphi Bramah Limited and state those matters that we have agreed to state to the board of directors of Adelphi Bramah Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Adelphi Bramah Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Adelphi Bramah Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Adelphi Bramah Limited. You consider that Adelphi Bramah Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Adelphi Bramah Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Henry Bramall & Co Limited

Chartered Certified Accountants

Unit 8 Acorn Business Park

Woodseats Close

Sheffield

S8 0TB

22 September 2025

Adelphi Bramah Limited

Statement of financial position

31 December 2024

		2024		2023
	Note	£	£	£	£

Fixed assets
Tangible assets	5	830		1,246
Investments	6	2,146,942		1,687,995
		_______		_______
			2,147,772		1,689,241

Current assets
Debtors	7	169,004		32,857
Investments	8	2,337,448		2,186,386
Cash at bank and in hand		460,484		928,400
		_______		_______
		2,966,936		3,147,643
Creditors: amounts falling due
within one year	9	( 133,225)		( 3,827)
		_______		_______
Net current assets			2,833,711		3,143,816
			_______		_______
Total assets less current liabilities			4,981,483		4,833,057

Creditors: amounts falling due
after more than one year	10		( 6,072)		( 9,114)

Provisions for liabilities			( 173,863)		( 150,991)

			_______		_______
Net assets			4,801,548		4,672,952
			_______		_______

Capital and reserves
Called up share capital			100		100
Fair value reserve			741,074		643,698
Profit and loss account			4,060,374		4,029,154
			_______		_______
Shareholders funds			4,801,548		4,672,952
			_______		_______

For the year ending 31 December 2024 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 year 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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 22 September 2025 , and are signed on behalf of the board by:

Mr. J. G. Bramah

Director

Company registration number: 08592275

Adelphi Bramah Limited

Notes to the financial statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Adelphi Way, Ireland Industrial Estate, Staveley, Chesterfield, S43 3LS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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, except to the extent 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 in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	10 %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates .

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 January 2024 and 31 December 2024	1,662	1,662
	_______	_______
Depreciation
At 1 January 2024	416	416
Charge for the year	416	416
	_______	_______
At 31 December 2024	832	832
	_______	_______
Carrying amount
At 31 December 2024	830	830
	_______	_______
At 31 December 2023	1,246	1,246
	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 January 2024	1,687,995	1,687,995
Additions	458,947	458,947
	_______	_______
At 31 December 2024	2,146,942	2,146,942
	_______	_______
Impairment
At 1 January 2024 and 31 December 2024	-	-
	_______	_______
Carrying amount
At 31 December 2024	2,146,942	2,146,942
	_______	_______
At 31 December 2023	1,687,995	1,687,995
	_______	_______

The properties known as Adelphi Way, are now classed as investment properties and have been transferred from Fixed Assets at net book value and re-valued to fair value based on a professional valuation in 2021.

7. Debtors

	2024	2023
	£	£
Trade debtors	6,245	32,443
Other debtors	162,759	414
	_______	_______
	169,004	32,857
	_______	_______

8. Investments

	2024	2023
	£	£
Other investments	2,337,448	2,186,386
	_______	_______

9. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	130,575	-
Corporation tax	-	827
Other creditors	2,650	3,000
	_______	_______
	133,225	3,827
	_______	_______

10. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Other creditors	6,072	9,114
	_______	_______

11. Controlling party

This company is owned by Bramah Investments Limited, being the ultimate parent company, acompany incorporated in England and Wales. The ultimate controlling entity is Mr J. G. Bramah, director and shareholder of Bramah Investments Limited.