Company registration number 08829713 (England and Wales)
F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
COMPANY INFORMATION
Directors
Mrs A J Brennan
Mr F S Brennan
Company number
08829713
Registered office
64 Temple Grange
Werrington
Peterborough
Cambridgeshire
England
PE4 5DW
Accountants
Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD FOR THE PERIOD ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of F S Brennan Decorating And Property Maintenance Ltd for the period ended 31 March 2025 which comprise, the balance sheet and the 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of F S Brennan Decorating And Property Maintenance Ltd, 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 F S Brennan Decorating And Property Maintenance Ltd and state those matters that we have agreed to state to the b oard of d irectors of F S Brennan Decorating And Property Maintenance 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 F S Brennan Decorating And Property Maintenance Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that F S Brennan Decorating And Property Maintenance Ltd 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 F S Brennan Decorating And Property Maintenance Ltd. You consider that F S Brennan Decorating And Property Maintenance Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of F S Brennan Decorating And Property Maintenance 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 f inancial statements.

Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
1 September 2025
F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
31 March 2025
31 December 2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
12,783
16,964
Current assets
Debtors
4
14,153
11,520
Cash at bank and in hand
2,733
3,626
16,886
15,146
Creditors: amounts falling due within one year
5
(15,817)
(11,240)
Net current assets
1,069
3,906
Total assets less current liabilities
13,852
20,870
Creditors: amounts falling due after more than one year
6
(11,049)
(17,348)
Provisions for liabilities
(2,429)
(3,223)
Net assets
374
299
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
274
199
Total equity
374
299
F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 3 -

For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 September 2025 and are signed on its behalf by:
Mr F S Brennan
Director
Company registration number 08829713 (England and Wales)
F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

F S Brennan Decorating And Property Maintenance Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 64 Temple Grange, Werrington, Peterborough, Cambridgeshire, England, PE4 5DW.

1.1
Reporting period

[ FRS 102 3.10 An entity shall present a complete set of financial statements (including comparative information as set out in paragraph 3.14) at least annually. When the end of an entity’s reporting period changes and the annual financial statements are presented for a period longer or shorter than one year, the entity shall disclose the following: (a) that fact; (b) the reason for using a longer or shorter period; and (c) the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable. ]

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax (having regard to the fulfilment of contractual obligations).

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
50% on cost and 25% on reducing balance
Computer equipment
50% on cost and 25% on reducing balance
Motor vehicles
50% on cost and 25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
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 directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

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.

1.6
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2023
Number
Number
Total
3
3
F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 6 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024
38,925
Additions
120
At 31 March 2025
39,045
Depreciation and impairment
At 1 January 2024
21,961
Depreciation charged in the period
4,301
At 31 March 2025
26,262
Carrying amount
At 31 March 2025
12,783
At 31 December 2023
16,964
4
Debtors
2025
2023
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,560
Other debtors
14,153
9,960
14,153
11,520
5
Creditors: amounts falling due within one year
2025
2023
£
£
Bank loans and overdrafts
1,868
-
0
Trade creditors
1,615
1,477
Taxation and social security
6,295
3,684
Other creditors
6,039
6,079
15,817
11,240
6
Creditors: amounts falling due after more than one year
2025
2023
Notes
£
£
Obligations under finance leases
11,049
17,348
F S BRENNAN DECORATING AND PROPERTY MAINTENANCE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 7 -
7
Called up share capital
2025
2023
2025
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
8
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Mrs A J Brennan -
4,980
8,596
(6,500)
7,076
Mr F S Brennan -
4,980
8,597
(6,500)
7,077
9,960
17,193
(13,000)
14,153
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