IRIS Accounts Production v25.1.3.33 SC755826 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC755826 2024-03-31 SC755826 2025-03-31 SC755826 2024-04-01 2025-03-31 SC755826 2023-01-17 SC755826 2023-01-18 2024-03-31 SC755826 2024-03-31 SC755826 ns15:Scotland 2024-04-01 2025-03-31 SC755826 ns14:PoundSterling 2024-04-01 2025-03-31 SC755826 ns10:Director1 2024-04-01 2025-03-31 SC755826 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC755826 ns10:SmallEntities 2024-04-01 2025-03-31 SC755826 ns10:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC755826 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC755826 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC755826 ns10:FullAccounts 2024-04-01 2025-03-31 SC755826 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 SC755826 ns10:Director2 2024-04-01 2025-03-31 SC755826 ns10:Director3 2024-04-01 2025-03-31 SC755826 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC755826 ns5:CurrentFinancialInstruments 2025-03-31 SC755826 ns5:CurrentFinancialInstruments 2024-03-31 SC755826 ns5:ShareCapital 2025-03-31 SC755826 ns5:ShareCapital 2024-03-31 SC755826 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC755826 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC755826 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC755826 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 SC755826 ns10:OrdinaryShareClass1 2025-03-31

REGISTERED NUMBER: SC755826 (Scotland)

| Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Briar Homes (Newmains) Limited |

Briar Homes (Newmains) Limited (Registered number: SC755826)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 5 |

Briar Homes (Newmains) Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | A Geddes

| P D Kelly

| K Sexton

| REGISTERED OFFICE: | Radleigh House 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

| REGISTERED NUMBER: | SC755826 (Scotland)

| ACCOUNTANTS: | O'Haras Chartered Accountants

| Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

Briar Homes (Newmains) Limited (Registered number: SC755826)

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 2,095,509 |  | 649,005 |  |

Debtors | 3 | 94,050 |  | 39,357 |  |

Cash at bank | 30,823 |  | 49,214 |  |

2,220,382 |  | 737,576 |  |

CREDITORS

Amounts falling due within one year | 4 | 2,221,699 |  | 738,839 |  |

NET CURRENT LIABILITIES | (1,317 | ) | (1,263 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,317 | ) | (1,263 | ) |

CAPITAL AND RESERVES

Called up share capital | 5 | 1 |  | 1 |  |

Retained earnings | (1,318 | ) | (1,264 | ) |

SHAREHOLDERS' FUNDS | (1,317 | ) | (1,263 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 7 October 2025 and were signed on its behalf by:

P D Kelly - Director

Briar Homes (Newmains) Limited (Registered number: SC755826)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | 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.

| Going concern

| The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

| Inventories

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Impairment of fixed assets

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

Briar Homes (Newmains) Limited (Registered number: SC755826)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by associates | 4,277 |  | 1 |  |

| Other debtors | 89,773 |  | 39,356 |  |

94,050 |  | 39,357 |  |

4. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 1,013,907 |  | - |  |

| Trade creditors | 960 |  | 2,400 |  |

| Amounts owed to associates | 383,882 |  | 305,929 |  |

| Other creditors | 822,950 |  | 430,510 |  |

2,221,699 |  | 738,839 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary Shares | £1 | 1 |  | 1 |  |

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Briar Homes (Newmains) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Briar Homes (Newmains) Limited for the year ended 31 March 2025 which comprise the Income Statement, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Briar Homes (Newmains) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Briar Homes (Newmains) Limited and state those matters that we have agreed to state to the Board of Directors of Briar Homes (Newmains) Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Briar Homes (Newmains) 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 loss of Briar Homes (Newmains) Limited. You consider that Briar Homes (Newmains) 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 Briar Homes (Newmains) 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.

O'Haras Chartered Accountants

Radleigh House

1 Golf Road

Clarkston

Glasgow

G76 7HU

7 October 2025