Bryland (Holdings) Limited 31/12/2024 iXBRL

Company registration number: 11105085

Bryland (Holdings) Limited

Unaudited filleted financial statements

for the year ended

31 December 2024

Prepared by:

THOMAS NOCK MARTIN LIMITED

CHARTERED ACCOUNTANTS

BRIERLEY HILL

Bryland (Holdings) Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Bryland (Holdings) Limited

Directors and other information


Directors	Graham Turner
	Louise Turner	(Appointed 19 April 2024)


Company number	11105085


Registered office	5 Hagley Court South
	Level Street
	Brierley Hill
	West Midlands
	DY5 1XE


Accountants	Thomas Nock Martin Limited
	5 Hagley Court South
	The Waterfront
	Brierley Hill
	West Midlands
	DY5 1XE




	Bankers	National Westminster Bank plc
		2 Hagley Road
		Halesowen
		West Midlands
		B63 4RQ

Bryland (Holdings) Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Bryland (Holdings) 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 Bryland (Holdings) Limited for the year ended 31 December 2024 which comprise the statement of financial position, statement of changes in equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Bryland (Holdings) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Bryland (Holdings) Limited and state those matters that we have agreed to state to the board of directors of Bryland (Holdings) Limited 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 Bryland (Holdings) Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Bryland (Holdings) 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 Bryland (Holdings) Limited. You consider that Bryland (Holdings) 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 Bryland (Holdings) 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.

Thomas Nock Martin Limited

Chartered Accountants

5 Hagley Court South

The Waterfront

Brierley Hill

West Midlands

DY5 1XE

22 September 2025

Bryland (Holdings) Limited

Statement of financial position

31 December 2024

		2024		2023
	Note	£	£	£	£

Fixed assets
Tangible assets	5	415,000		415,000
Investments	6	-		645
		_______		_______
			415,000		415,645

Current assets
Debtors	7	7,044		-
Cash at bank and in hand		26,241		5,134
		_______		_______
		33,285		5,134
Creditors: amounts falling due
within one year	8	( 13,071)		( 114,610)
		_______		_______
Net current assets/(liabilities)			20,214		( 109,476)
			_______		_______
Total assets less current liabilities			435,214		306,169

Provisions for liabilities			( 35,700)		( 27,150)

			_______		_______
Net assets			399,514		279,019
			_______		_______

Capital and reserves
Called up share capital	9		645		645
Fair value reserve			269,463		278,013
Profit and loss account			129,406		361
			_______		_______
Shareholders funds			399,514		279,019
			_______		_______

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 statement of comprehensive income 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:

Graham Turner

Director

Company registration number: 11105085

Bryland (Holdings) Limited

Statement of changes in equity

Year ended 31 December 2024

	Called up share capital	Investment properties revaluation	Profit and loss account	Total
	£	£	£	£


At 31 August 2022	645	278,013	361	279,019

	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	-

	_______	_______	_______	_______
At 31 December 2023 and 1 January 2024	645	278,013	361	279,019

Profit for the year	-	-	120,495	120,495

Other comprehensive income for the year:

Reclassification from Investment properties revaluation reserve to profit and loss account	-	(8,550)	8,550	-

	_______	_______	_______	_______
Total comprehensive income for the year	-	( 8,550)	129,045	120,495

	_______	_______	_______	_______
At 31 December 2024	645	269,463	129,406	399,514
	_______	_______	_______	_______

Bryland (Holdings) 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 5 Hagley Court South, Level Street, Brierley Hill, West Midlands, DY5 1XE.

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 represents income from property ownership and management. The company is registered for Value Added Tax.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

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:


Investment properties	-	not depreciated

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.

Investment property

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.

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.

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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and trade creditors, other debtors and creditors.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).

5. Tangible assets

	Investment properties	Total
	£	£
Cost
At 1 January 2024 and 31 December 2024	415,000	415,000
	_______	_______
Depreciation
At 1 January 2024 and 31 December 2024	-	-
	_______	_______
Carrying amount
At 31 December 2024	415,000	415,000
	_______	_______
At 31 December 2023	415,000	415,000
	_______	_______

Investment properties

The investment properties has been measured at fair value at £415,000 (2023 £415,000). This was determined by a directors' valuation, based on current market prices of comparable properties.The directors' have considered that there has been no material change in value of the investment properties during the current year.

6. Investments

	Shares in group undertakings	Total
	£	£
Cost
At 1 January 2024	645	645
Disposals	( 645)	( 645)
	_______	_______
At 31 December 2024	-	-
	_______	_______
Impairment
At 1 January 2024 and 31 December 2024	-	-
	_______	_______
Carrying amount
At 31 December 2024	-	-
	_______	_______
At 31 December 2023	645	645
	_______	_______

7. Debtors

	2024	2023
	£	£

Trade debtors	6,250	-
Amounts owed by group undertakings	645	-
Other debtors	149	-
	_______	_______
	7,044	-
	_______	_______

8. Creditors: amounts falling due within one year

	2024	2023
	£	£

Amounts owed to group undertakings	601	114,610
Corporation tax	3,460	-
Other creditors	9,010	-
	_______	_______
	13,071	114,610
	_______	_______

9. Called up share capital

Issued, called up and fully paid

	2024		2023
	No	£	No	£

Ordinary shares of £ 1.00 each	645	645	645	645
	_______	_______	_______	_______

10. Controlling party

From the 11 January 2024, Gone Coastal Ltd controls the company by virtue of a controlling interest of 100% of the issued share capital. The registered office of Gone Coastal Ltd is:5 Hagley Court SouthLevel StreetBrierley HillWest MidlandsDY5 1XE