Bramley Property Holdings Limited

Bramley Property Holdings Limited
Contents Page
For the year ended 31 March 2025

Company information	1
Directors' report	2
Accountants' report	3
Profit and loss account	4
Balance sheet	5
Notes to the financial statements	6

Bramley Property Holdings Limited
Company Information
For the year ended 31 March 2025

Directors	Katie Yarnold Mark Yarnold
Registered Number	11342295
Registered Office	Hursley Farm Bannals Lane Stoke Bliss Tenbury Wells Worcestershire WR15 8RZ
Accountants	Taylorhobbs Limited Cherry Trees Barn Walcot Lane Pershore WR10 2AL

1

Bramley Property Holdings Limited
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025.

Principal activities

Principal activity of the company during the financial year was of rental of residential property.

Directors

The directors who served the company throughout the year were as follows:

Katie Yarnold

Mark Yarnold

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Mark Yarnold
Director

Date approved: 09 December 2025

2

Bramley Property Holdings Limited Accountants' Report For the year ended 31 March 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Taylorhobbs Limited Cherry Trees Barn Walcot Lane Pershore WR10 2AL 09 December 2025 3

Bramley Property Holdings Limited
Accountants' Report
For the year ended 31 March 2025

Accountants report

You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Taylorhobbs Limited
Cherry Trees Barn
Walcot Lane
Pershore
WR10 2AL
09 December 2025

3

Bramley Property Holdings Limited
Profit and Loss Account
For the year ended 31 March 2025

	2025 £	2024 £
Turnover	29,560	24,458
Gross profit	29,560	24,458
Administrative expenses	(13,757)	(10,190)
Operating profit	15,803	14,268
Other interest receivable and similar income	357	84
Interest payable and similar charges	(24)	-
Profit/(Loss) on ordinary activities before taxation	16,136	14,352
Tax on profit on ordinary activities	(3,066)	(2,866)
Profit/(Loss) for the financial year	13,070	11,486

4

Registered Number: 11342295 Bramley Property Holdings Limited
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	342,585	333,558
Investments	4	2	2
		342,587	333,560
Current assets
Cash at bank and in hand		129,122	368
Creditors: amount falling due within one year	5	(443,839)	(319,127)
Net current assets		(314,717)	(318,759)

Total assets less current liabilities		27,870	14,801
Net assets		27,870	14,801

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		27,868	14,799
Shareholders' funds		27,870	14,801

For the year ended 31 March 2025 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 accounts for the year 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 accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 09 December 2025 and were signed on its behalf by:

-------------------------------
Mark Yarnold
Director

5

Bramley Property Holdings Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Bramley Property Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11342295, registration address Hursley Farm, Bannals Lane Stoke Bliss, Tenbury Wells, Worcestershire, WR15 8RZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Preparation of consolidated financial statements

The financial statements contain information about Bramley Property Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings

N/A Straight Line

Investment in Subsidiaries

Investment in subsidiary undertakings are recognised at cost.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

2.	Average number of employees and directors Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 April 2024	333,558	333,558
Additions	165,320	165,320
Disposals	(156,293)	(156,293)
At 31 March 2025	342,585	342,585
Depreciation
At 01 April 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	342,585	342,585
Opening balance as at 01 April 2024	333,558	333,558

4.

Investments

Cost	Investments in group undertakings	Total
	£	£
At 01 April 2024	2	2
Additions	-	-
Disposals	-	-
At 31 March 2025	2	2

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	896	34,975
Amounts Owed to Group Undertakings	165,833	48,465
Corporation Tax	3,066	2,866
Accrued Expenses	1,740	3,530
Directors' Current Accounts	272,304	229,291
	443,839	319,127

6.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Ordinary shares of £1.00 each	2		2
	2		2

7.	Related Party Disclosures The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8.	Ultimate Controlling Party The company's ultimate controlling party is Mr M Yarnold & Mrs K Yarnold by virtue of their interest in the share capital of the company.

6

Registered Number: 11342295
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
BRAMLEY PROPERTY HOLDINGS LIMITED