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Company registration number: 14591584 Brentside Developments Ltd Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 December 2024 Coveney Nicholls Limited Chartered Accountants The Old Wheel House 31/37 Church Street Reigate Surrey UK RH2 0AD
Brentside Developments Ltd Registered number:14591584
Statement of Financial Position As at 31 December 2024
| 2024 | 2023
Note | £ | £
Fixed assets |  |  |
Investments |  | 3 | -
|  | 3 | -
Current assets |  |  |
Stocks |  | 553,572 | 876,535
Debtors: amounts falling due within one year | 5 | 23,292 | 33,874
Cash at bank and in hand | 6 | 524,933 | 114,083
|  | 1,101,797 | 1,024,492
Creditors: amounts falling due within one year | 7 | (1,101,595) | (1,024,489)
Net current assets |  | 202 | 3
Total assets less current liabilities |  | 205 | 3
Net assets |  | 205 | 3
Capital and reserves |  |  |
Called up share capital |  | 3 | 3
Profit and loss account |  | 202 | -
|  | 205 | 3
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Brentside Developments Ltd Registered number:14591584
Statement of Financial Position (continued) As at 31 December 2024 The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 7 January 2026.
___________________________ B D Higgins
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
Brentside Developments Ltd
Notes to the Financial Statements For the Year Ended 31 December 2024
1. | General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hadley Property Group, Fourth Floor Shand House, 14-20 Shand Street, London, SE21 2ES, UK. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 3
Brentside Developments Ltd
Notes to the Financial Statements For the Year Ended 31 December 2024 2.Accounting policies (continued)
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2023 - 0).
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Brentside Developments Ltd
Notes to the Financial Statements For the Year Ended 31 December 2024
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | -
| Additions | 3
| At 31 December 2024 | 3
| Net book value |
| At 31 December 2024 | 3
| At 31 December 2023 | -
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| GWR OPS Limited | Hadley Property Group Fourth Floor Shand House, 14-20 Shand Street, London, England, SE1 2ES | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 23,292 | 33,874
|  | 23,292 | 33,874
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Brentside Developments Ltd
Notes to the Financial Statements For the Year Ended 31 December 2024
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 524,933 | 114,083
|  | 524,933 | 114,083
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 1,032,750 | 391,682
| Amounts owed to group undertakings | 353 | 280,181
| Amounts owed to associates | 68,492 | 352,626
|  | 1,101,595 | 1,024,489
8. | Related party transactions
| The company is wholly owned and under the control of Hadley Property Group Holdings Limited. The company has taken advantage of the exemption offered by FRS102 from disclosing transactions with other wholly members of the group. During the period the company provided services and recharged costs totalling £7,046,346 (2023: £508,480) to Great Western Road Property Company Limited, a company in which the parent company has an interest. At the year end the Company owed a balance of £68,492 (2023: £352,626) in respect of those costs, which is included in trade creditors.
9. | Controlling party
The parent company of Brentside Developments Limited is Hadley Property Group Holdings Limited, registered at Fourth Floor Shand House, 14-20 Shand Street, London, England, SE21 2ES. Hadley Property Group Holdings Limited is not under the control of any single party. The smallest and largest group, into which the entity is consolidated is that headed by Hadley Property Group Holdings Limited.
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