R.F. BRAZIER & SON (BOURNEMOUTH) LIMITED Accounts






R.F. BRAZIER & SON (BOURNEMOUTH) LIMITED

	Company No. 00870408
		Information for Filing with The Registrar
		31 July 2025

The Directors present their report and the accounts for the year ended 31 July 2025.

Principal activities
The principal activity of the company during the year under review was operating as a property rental company.




Directors

The Directors who served at any time during the year were as follows:

A. Brazier			(Resigned 5 September 2025)
C. Brazier
M. Brazier







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M. Brazier
Director
19 December 2025

at	31 July 2025
Company No.		00870408	Notes	2025	2024
				£	£
Fixed assets


	Investment property		4	3,802,590	3,802,590

				3,802,590	3,802,590
Current assets

	Debtors			1,719	1,808

	Cash at bank and in hand			64,960	44,990
				66,679	46,798
Creditors: Amount falling due within one year				(52,544)	(68,567)

Net current assets/(liabilities)				14,135	(21,769)

Total assets less current liabilities				3,816,725	3,780,821

Creditors: Amounts falling due after more than one year			5	(1,653,750)	(1,653,750)
Provisions for liabilities
	Deferred taxation			(333,073)	(333,073)

Net assets				1,829,902	1,793,998


Capital and reserves
	Called up share capital			170	170

	Other reserves		8	1,423,851	1,423,851

	Profit and loss account		8	405,881	369,977

Total equity				1,829,902	1,793,998



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.

All the members have consented to the preparation of abridged financial statements for the year ended 31 July 2025 in accordance with the Companies Act 2006.

As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 19 December 2025 and signed on its behalf by:
M. Brazier
Director
19 December 2025

for the year ended 31 July 2025

General information

R.F. BRAZIER & SON (BOURNEMOUTH) LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 00870408

Its registered office is:

152 River Way

Christchurch

Dorset

BH23 2QU

The abridged accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006, including the provisions permitting an abridged profit and loss account and balance sheet to be prepared.

Accounting policies

Turnover

Turnover represents rents receivable for letting of properties.

Income is recognised when the company is entitled to receive rents in accordance with the rental agreements.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

4	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 August 2024	3,802,590



		At 31 July 2025	3,802,590


		The fair value of the investment properties has been arrived at on the basis of a valuation carried out at 31 July 2025 by the Directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties in the local area.

5	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£










		Liabilities repayable in more than five years after the balance sheet date
		Amount repayable by instalments	1,653,750	1,653,750

			1,653,750	1,653,750

6	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	1,653,750	1,653,750

		Secured on the property to which the loan relates.

Share Capital

Share capital comprises 1,700 Ordinary 10p shares.

8	Reserves
			Other Reserves	Total other reserves
			£	£
		At 1 August 2023	1,423,851	1,423,851



		At 31 July 2024 and 1 August 2024	1,423,851	1,423,851



		At 31 July 2025	1,423,851	1,423,851

		Other reserves represents fair value gains held through the profit and loss account on increases in the fair value of investment property, less the associated deferred tax charges that would arise if the gain were to crystalise.


		Profit and loss account includes all current and prior period retained profits and losses.

Directors' transactions

At the year end, the balance owed to the directors amounted to £Nil (2024: £19,000). No interest is charge on this balance.