BRANDWOOD MUSLIM BURIALS - Filleted accounts

Registered number

12159102

BRANDWOOD MUSLIM BURIALS

Filleted Accounts

31 August 2025

BRANDWOOD MUSLIM BURIALS
Registered number:		12159102
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,124,512			905,913

Current assets
Cash at bank and in hand		1,271,651			961,657

Creditors: amounts falling due within one year	4	(2,397,431)			(1,871,371)

Net current liabilities			(1,125,780)			(909,714)

Net liabilities			(1,268)			(3,801)

Capital and reserves
Profit and loss account			(1,268)			(3,801)

Shareholders' funds			(1,268)			(3,801)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M S Bhaiyat
Director
Approved by the board on 20 May 2026

BRANDWOOD MUSLIM BURIALS
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Land and buildings
£
	Cost
	At 1 September 2024				905,913
	Additions				218,599
	At 31 August 2025				1,124,512

	Depreciation
	At 31 August 2025				-

	Net book value
	At 31 August 2025				1,124,512
	At 31 August 2024				905,913


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Other creditors		2,397,431		1,871,371


5	Other information

	BRANDWOOD MUSLIM BURIALS is a private company limited by shares and incorporated in England. Its registered office is:
	77 Haunch Lane
	Kings Heath
	Birmingham
	B13 0NX