Company Registration No. 13437378

Bryan Investments Limited

Unaudited Financial Statements

For the Year Ended 30 June 2025

Bryan Investments Limited

Contents

| Page
Balance sheet | 1
Notes to the financial statements | 2-3

Bryan Investments Limited

Balance Sheet

As at 30 June 2025

| Notes | 2025 | 2025 | 2024
|  | £ | £ | £
Fixed Assets |  |  |  |
Tangible assets | 3 |  | 736,540 | 442,046
Current Assets |  |  |  |
Cash at bank and in hand |  | 17,808 |  | 6
Other debtors | 4 | 3,651 |  | 586
|  | 21,459 |  | 592
Creditors: amounts falling due within one year | 5 | (604,716) |  | (294,937)
Net current liabilities |  |  | (583,256) | (294,345)
Creditors: amounts falling due after one year | 6 | (109,672) |  | (110,815)
Total assets less total liabilities |  |  | 43,612 | 36,886
Capital and reserves |  |  |  |
Called up share capital |  |  | 2 | 2
Profit and loss reserves |  |  | 43,610 | 36,884
Total equity |  |  | 43,612 | 36,886

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 12 March 2025 and are signed on its behalf by:

E Bryan

Director

Company Registration No. 13437378

Bryan Investments Limited

Notes to the Financial Statements

For the year ended 30 June 2025

1 Accounting policies

Company information

Bryan Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mill Cottage, Mill Lane, Stotfold, SG5 4NU.

1.1 Accounting convention

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been appliced other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties and certain financial instruments held at fair value. The principal accounting policies adopted are set out below.

1.2 Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.

1.3 Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase price and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.4 Tangible fixed assets

Tangible fixed assets, other than investment properties, are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capapble of operating in the manner intended by management.

Depreciation

Depreciation is calculated so as to write off the cost of the asset or valuation of an asset, less its resudal value, over the useful economic life of that asset as follows:

Plant and machinery | 20% straight line

Bryan Investments Limited

Notes to the Financial Statements

For the year ended 30 June 2025

1 Accounting policies (Continued)

1.5 Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.6 Financial instruments

The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present fair value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, which include trade and other payables and bank loans, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present fair value of the future receipts dicounted at a market rate of interest.

1.7 Taxation

The tax expense represents the sum of the tax currently payable.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Bryan Investments Limited

Notes to the Financial Statements

For the year ended 30 June 2025

2 Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimate and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Tangible fixed assets

| Plant and machinery | Land and buildings | Total
|  |  | £
Cost of valuation |  |  |
At 1 July 2024 | 2,450 | 440,000 | 442,450
Additions | 1,040 | 288,610 | 289,650
Revaluations | - | 5,390 | 5,390
At 30 June 2025 | 3,490 | 734,000 | 737,490
Depreciation |  |  |
At 1 July 2024 | 404 | - | 404
Charge for the year | 546 | - | 546
At 30 June 2025 | 950 | - | 950
Carrying amount |  |  |
At 30 June 2025 | 2,540 | 734,000 | 736,540
At 30 June 2024 | 2,046 | 440,000 | 442,046

Included within the above is investment property with a fair value of £734,000 (2024: £440,000).

The fair value of investment property is calculated by considering the value of property sold in a similar condition and location, and assumes such sales are at an open market value. Any fair value adjustments are recognised directly in the profit and loss account, and are non-distributable to the extent that they represent unrealised gains.

4 Debtors

| 2025 | 2024
| £ | £
Prepayments and accrued income | 3,651 | 586
| 3,651 | 586

Bryan Investments Limited

Notes to the Financial Statements

For the year ended 30 June 2025

5 Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 195 | 34
Accruals and deferred income | 725 | 150
Taxation | 8,102 | 7,110
Other creditors | 595,694 | 287,642
| 604,716 | 294,937

6 Creditors: amounts falling due after one year

| 2025 | 2024
| £ | £
Other creditors | 109,672 | 110,815
| 109,672 | 110,815

7 Related party transactions

The following amounts were outstanding at the reporting end date:

| 2025 | 2024
| £ | £
Directors | 587,023 | 277,000

V.1.0 FINTAGS 01 July 2024 30 June 2025 30 June 2025 The Company's principal activity is an investment holding company. false 0 0 30 June 2025 01 July 2023 30 June 2024 The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 17 March 2026 iso4217:GBP xbrli:pure xbrli:shares iso4217:GBP xbrli:shares 13437378 2024-07-01 2025-06-30 13437378 2025-06-30 13437378 2024-06-30 13437378 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 13437378 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 13437378 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 13437378 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 13437378 core:ShareCapital 2025-06-30 13437378 core:ShareCapital 2024-06-30 13437378 core:RetainedEarningsAccumulatedLosses 2025-06-30 13437378 core:RetainedEarningsAccumulatedLosses 2024-06-30 13437378 bus:Director1 2024-07-01 2025-06-30 13437378 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 13437378 countries:EnglandWales 2024-07-01 2025-06-30 13437378 bus:RegisteredOffice 2024-07-01 2025-06-30 13437378 core:PlantMachinery 2024-07-01 2025-06-30 13437378 core:PlantMachinery 2024-06-30 13437378 core:LandBuildings 2024-06-30 13437378 core:PlantMachinery 2025-06-30 13437378 core:LandBuildings 2025-06-30 13437378 core:LandBuildings 2024-07-01 2025-06-30 13437378 core:CurrentFinancialInstruments 2025-06-30 13437378 core:CurrentFinancialInstruments 2024-06-30 13437378 2023-07-01 2024-06-30 13437378 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 13437378 bus:FullAccounts 2024-07-01 2025-06-30 13437378 bus:CalendarYear 2024-07-01 2025-06-30 13437378 curr:PoundSterling 2024-07-01 2025-06-30 13437378 bus:FRS102 2024-07-01 2025-06-30