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Registered number: 14520160
Briarwood Gardens Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Briarwood Gardens Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Briarwood Gardens Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 14520160

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 3,399,057 |  | 1,021,275
|  |  | 3,399,057 |  | 1,021,275
CURRENT ASSETS
Debtors | 5 | 95,634 |  | 29,675 |
Cash at bank and in hand |  | 16,691 |  | 20,379 |
|  | 112,325 |  | 50,054 |
Creditors: Amounts Falling Due Within One Year | 6 | (35,306 ) |  | (22,751 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 77,019 |  | 27,303
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,476,076 |  | 1,048,578
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,399,057 ) |  | (1,021,275 )
NET ASSETS |  |  | 77,019 |  | 27,303
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 76,919 |  | 27,203
SHAREHOLDERS' FUNDS |  |  | 77,019 |  | 27,303

Page 1
Page 2
Briarwood Gardens Limited
Balance Sheet (continued)
As At 31 December 2024
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr S A Winskill Director
10 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Briarwood Gardens Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Briarwood Gardens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14520160 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and 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.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
Briarwood Gardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Investment Property

| 31 December 2024
--- | ---
| £
Fair Value
As at 1 January 2024 | 1,021,275
Additions | 2,377,782
As at 31 December 2024 | 3,399,057

The directors have valued the investment properties on an open market basis as at the reporting date, which they consider accurately reflects their fair value.
5. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,033 |  | -
Other debtors | 93,601 |  | 29,675
| 95,634 |  | 29,675

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 19,808 |  | 16,370
Taxation and social security | 15,498 |  | 6,381
| 35,306 |  | 22,751

7. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,399,057 |  | 1,021,275

8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by fixed charges dated 19/07/2023, 20/07/2023, 24/07/2023, 04/07/2024 and 16/08/2024 over the investment properties held by the company.

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,399,057 |  | 1,021,275

9. Share Capital

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Briarwood Gardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
The parent company withdrew £6,306 (2023: £20,677) and introduced £790 (2023: £12,952). At the balance sheet date, the amount receviable was £13,240 (2023: £7,725).
No dividends were paid to the directors in respect of their shareholdings.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. Ultimate Controlling Party
The company's ultimate controlling party is Tribus Holding Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 5