Brian Palmer Holdings Ltd

Brian Palmer Holdings Ltd Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Brian Palmer Holdings Ltd for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brian Palmer Holdings Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Brian Palmer Holdings Ltd , as a body, in accordance with the terms of our engagement letter dated 18 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Brian Palmer Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of Brian Palmer Holdings Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brian Palmer Holdings Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Brian Palmer Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Brian Palmer Holdings Ltd . You consider that Brian Palmer Holdings Ltd 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 accounts of Brian Palmer Holdings Ltd . 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 accounts for the year. .................................................... Quove Accounting Ltd 3 Brickfields Business Park Old Stowmarket Road, Woolpit Bury St Edmunds IP30 9QS 18 June 2025 2

Brian Palmer Holdings Ltd
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Brian Palmer Holdings Ltd for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brian Palmer Holdings Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Brian Palmer Holdings Ltd , as a body, in accordance with the terms of our engagement letter dated 18 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Brian Palmer Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of Brian Palmer Holdings Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brian Palmer Holdings Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Brian Palmer Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Brian Palmer Holdings Ltd . You consider that Brian Palmer Holdings Ltd 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 accounts of Brian Palmer Holdings Ltd . 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 accounts for the year.

....................................................
Quove Accounting Ltd
3 Brickfields Business Park
Old Stowmarket Road, Woolpit
Bury St Edmunds
IP30 9QS
18 June 2025

Registered Number: 15272999 Brian Palmer Holdings Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	455,508	455,508
Investments	4	100	100
		455,608	455,608
Current assets
Debtors	5	2,145	716
Cash at bank and in hand		7,967	5,951
		10,112	6,667
Creditors: amount falling due within one year	6	(21,823)	(21,520)
Net current assets		(11,711)	(14,853)

Total assets less current liabilities		443,897	440,755
Creditors: amount falling due after more than one year	7	(442,949)	(441,100)
Net assets		948	(345)

Capital and reserves
Called up share capital		100	100
Profit and loss account		848	(445)
Shareholders' funds		948	(345)

For the year ended 31 March 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 18 June 2025 and were signed on its behalf by:

-------------------------------
Holly Palmer
Director

Brian Palmer Holdings Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Brian Palmer Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 15272999, registration address 3 Brickfields Business Park, Old Stowmarket Road, Woolpit, Bury St Edmunds, IP30 9QS.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Group accounts

The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties are recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 April 2024	455,508	455,508
Additions	-	-
Disposals	-	-
At 31 March 2025	455,508	455,508
Depreciation
At 01 April 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	455,508	455,508
Opening balance as at 01 April 2024	455,508	455,508

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	100	100
Additions	-	-
Transfer to/from tangible fixed assets	-	-
Disposals	-	-
At 31 March 2025	100	100

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	1,429	-
Other Debtors	716	716
	2,145	716

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	303	-
Accrued Expenses	420	420
Other Creditors	21,100	21,100
	21,823	21,520

Creditors: amount falling due after more than one year

	2025 £		2024 £
Directors' Loan Accounts	442,949		441,100
	442,949		441,100

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Brian Palmer	-		-		(442,949)		(441,100)

An interest free loan has been made to the company.


Registered Number: 15272999
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
BRIAN PALMER HOLDINGS LTD