Connor Estates (Bros) Ltd 31/07/2025 iXBRL

Company registration number: 14983624

Connor Estates (Bros) Ltd

Unaudited filleted financial statements

31 July 2025

Connor Estates (Bros) Ltd

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Connor Estates (Bros) Ltd

Directors and other information


	Directors	Naomi Dionne Connor


	Company number	14983624


	Registered office	32 Ashridge Drive
		Bricket Wood
		St Albans
		AL2 3SW


	Accountants	Hicks And Company
		Chartered Accountats
		83 High Street
		Hemel Hempstead
		Herts
		HP1 3AH

Connor Estates (Bros) Ltd

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	124,495		131,411
		_______		_______
			124,495		131,411

Current assets
Debtors	5	( 57,300)		( 59,900)
Cash at bank and in hand		115		434
		_______		_______
		( 57,185)		( 59,466)
Creditors: amounts falling due
within one year	6	( 56,183)		( 68,903)
		_______		_______
Net current liabilities			( 113,368)		( 128,369)
			_______		_______
Total assets less current liabilities			11,127		3,042

			_______		_______
Net assets			11,127		3,042
			_______		_______

Capital and reserves
Profit and loss account			11,127		3,042
			_______		_______
Shareholders funds			11,127		3,042
			_______		_______

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

Directors responsibilities:

- 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;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 April 2026 , and are signed on behalf of the board by:

Naomi Dionne Connor

Director

Company registration number: 14983624

Connor Estates (Bros) Ltd

Statement of changes in equity

Year ended 31 July 2025

	Profit and loss account	Total
	£	£


At 1 August 2023	-	-

Profit for the year	3,042	3,042
	_______	_______
Total comprehensive income for the year	3,042	3,042

	_______	_______
At 31 July 2024 and 1 August 2024	3,042	3,042

Profit for the year	8,085	8,085
	_______	_______
Total comprehensive income for the year	8,085	8,085

	_______	_______
At 31 July 2025	11,127	11,127
	_______	_______

Connor Estates (Bros) Ltd

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 32 Ashridge Drive, Bricket Wood, St Albans, AL2 3SW.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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


Fixed Caravan	-	20 %	reducing balance
Plant and machinery	-	5 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 August 2024 and 31 July 2025	138,327	138,327
	_______	_______
Depreciation
At 1 August 2024	6,916	6,916
Charge for the year	6,916	6,916
	_______	_______
At 31 July 2025	13,832	13,832
	_______	_______
Carrying amount
At 31 July 2025	124,495	124,495
	_______	_______
At 31 July 2024	131,411	131,411
	_______	_______

5. Debtors

	2025	2024
	£	£
Other debtors	( 57,300)	( 59,900)
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	3,503	2,336
Other creditors	52,680	66,567
	_______	_______
	56,183	68,903
	_______	_______

7. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Naomi Dionne Connor	( 65,607)	13,887	( 51,720)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Naomi Dionne Connor	-	( 65,607)	( 65,607)
		_______	_______	_______