ACCOUNTS - Final Accounts preparation

Registered number: 15697604

David Bretton Property Limited

Financial statements

Information for filing with the registrar

30 April 2025


David Bretton Property Limited

Balance sheet

as at 30 April 2025

		2025
Note		£

Fixed assets
Investment property	4		135,177
			135,177
Current assets
Cash at bank and in hand		336,348
		336,348
Creditors: amounts falling due within one year	5	(475,646)
Net current (liabilities)/assets			(139,298)
Total assets less current liabilities			(4,121)

Net (liabilities)/assets			(4,121)

Capital and reserves
Called up share capital			100
Profit and loss account			(4,221)
Shareholders' deficit			(4,121)


David Bretton Property Limited

Balance sheet (continued)

as at 30 April 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 December 2025.

D J Bretton

Director

Company registration number: 15697604
The notes on pages 3 to 4 form part of these financial statements.


David Bretton Property Limited

Notes to the financial statements

for the year ended 30 April 2025

1.	General information

David Bretton Property Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is 2nd Floor Citygate, St James' Boulevard, Newcastle Upon Tyne, United Kingdom, NE1 4JE.

2.Accounting policies

2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard' applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

2.2

Going concern

The directors believe that the company will be able to continue to trade within its working capital facilities for the foreseeable future and with the continued support of the directors and shareholders. They choose to prepare the accounts on a going concern basis.

2.3

Revenue

The turnover shown in the profit and loss account represents rental income receivable during the year.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 1.


David Bretton Property Limited

Notes to the financial statements

for the year ended 30 April 2025

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	135,177
	At 30 April 2025	135,177

In the opinion of the director, valuation of the investment property is fair and unlikely to represent a material difference to true valuation.

5.	Creditors: amounts falling due within one year
		2025
		£

	Trade creditors	1,034
	Amounts owed to group undertakings	471,520
	Other creditors	212
	Accruals and deferred income	2,880
		475,646

6.	Related party transactions
	During the year, the company operated on normal commercial terms with David Bretton Limited. The amount due to David Bretton Limited at 30 April 2025 was £471,520.