REGISTERED NUMBER: 13858025 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Brackenfern Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P R Walton

Mrs J E Walton

REGISTERED OFFICE:

Unit 3 Kingsfield Industrial Estate

Derby Road

Wirksworth

Derbyshire

DE4 4BG

REGISTERED NUMBER:

13858025 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

175,281

11,297

Investments

5

99

99

175,380

11,396

CURRENT ASSETS

Debtors

6

3,256

53,848

Cash at bank and in hand

67,202

233,940

70,458

287,788

CREDITORS

Amounts falling due within one year

7

18,914

22,104

NET CURRENT ASSETS

51,544

265,684

TOTAL ASSETS LESS CURRENT LIABILITIES

226,924

277,080

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

226,824

276,980

SHAREHOLDERS' FUNDS

226,924

277,080

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

P R Walton - Director

1.	STATUTORY INFORMATION

Brackenfern Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Property

-

10% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

20% on cost

Deprecation is charged once the asset is brought into use.

Grants

Grants are recognised in the profit and loss account so as to match them with the expenditure towards which they are intended to contribute.

Investments

Investments are stated at cost less provision for impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

-

14,300

-

14,300

Additions

162,517

-

3,612

166,129

At 31 March 2025

162,517

14,300

3,612

180,429

DEPRECIATION

At 1 April 2024

-

3,003

-

3,003

Charge for year

-

2,145

-

2,145

At 31 March 2025

-

5,148

-

5,148

NET BOOK VALUE

At 31 March 2025

162,517

9,152

3,612

175,281

At 31 March 2024

-

11,297

-

11,297

5.	FIXED ASSET INVESTMENTS

Investments

£

COST

At 1 April 2024

and 31 March 2025

99

NET BOOK VALUE

At 31 March 2025

99

At 31 March 2024

99

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by related undertakings

-

50,000

Other debtors

3,063

3,695

Prepayments

193

153

3,256

53,848

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' loan account

1,154

21,154

Accruals and deferred income

17,760

950

18,914

22,104