Branden Property Limited - Filleted accounts

Registered number

05720363

Branden Property Limited

Filleted Accounts

31 March 2025

Branden Property Limited
Registered number:		05720363
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	3,900,400			3,900,250
Cash at bank and in hand		108,420			112,777
		4,008,820			4,013,027

Creditors: amounts falling due within one year	4	(1,500)			(1,500)

Net current assets			4,007,320			4,011,527

Net assets			4,007,320			4,011,527

Capital and reserves
Called up share capital			3,959,940			3,959,940
Profit and loss account			47,380			51,587

Shareholders' funds			4,007,320			4,011,527

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S T Glanville
Director
Approved by the board on 15 December 2025

Branden Property Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	The accounts are presented in pounds sterling (£).

	The accounts are prepared on the historical cost basis except that investment properties are stated at their fair value.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Debtors
	Debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0

	The company had no employees during the current or preceeding financial years. No fees are paid in respect of directors' services.

3	Debtors					2025		2024
£							£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest					3,900,300		3,900,150
	Other debtors					100		100
						3,900,400		3,900,250


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					900		900
	Other creditors					600		600
						1,500		1,500


5	Related party transactions

	The company undertook the following transactions with entities whose directors include directors of this company:
		Transactions in the year				Amounts due from / (to)
		2025		2024		2025		2024
£			£		£		£

	Birkswell Holding Limited
	Payments made on account	-		-		3,900,000		3,900,000

	Ionic Limited
	Payments made on account	150		-		300		150

	Michael Noble Investments
	Fees in respect of directors' services	3,000		3,000		-		-


6	Controlling party

	The company is a subsidiary of Birkswell Holdings Limited, a company incorporated in Jersey with registered office at First Floor, La Chasse Chambers, Ten La Chasse, St Helier, Jersey, JE2 4UE. The directors regard Birkswell Holdings Limited as the immediate controlling party. In the directors' opinion there is no ultimate controlling party as there is no single party which exercises control. The results of the company are not included in any group financial statements.


7	Other information

	Branden Property Limited is a private company limited by shares and incorporated in England. Its registered office is:
	First Floor, Finchale House
	Belmont Business Park
	Durham
	DH1 1TW