Brinson Staniland Partnership Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04377800

Brinson Staniland Partnership Limited

Filleted Unaudited Abridged Financial Statements

28 February 2026

Brinson Staniland Partnership Limited

Abridged Statement of Financial Position

28 February 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		1,708	1,492

Current assets

Debtors	344,509	501,988
Cash at bank and in hand	805,382	519,066
	-------------	-------------
	1,149,891	1,021,054

Creditors: amounts falling due within one year	245,122		229,790
	-------------		-------------
Net current assets		904,769	791,264
		----------	----------
Total assets less current liabilities		906,477	792,756
		----------	----------
Net assets		906,477	792,756
		----------	----------

Capital and reserves

Called up share capital	2	2
Profit and loss account	906,475	792,754
	----------	----------
Shareholders funds	906,477	792,756
	----------	----------

These abridged 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 abridged statement of income and retained earnings has not been delivered.

For the year ending 28 February 2026 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 abridged 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 abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

Brinson Staniland Partnership Limited

Abridged Statement of Financial Position (continued)

28 February 2026

These abridged financial statements were approved by the board of directors and authorised for issue on 18 May 2026 , and are signed on behalf of the board by:

B C Harwood	M J Clay
Director	Director

Company registration number: 04377800

Brinson Staniland Partnership Limited

Notes to the Abridged Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Pamphilon House, 196 High Street, Bromley, Kent, BR1 1HE.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

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

Revenue recognition

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

Income tax

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered that a net liability may arise.

Tangible assets

Tangible assets are initially recorded at cost, and 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity 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:

	Fixtures, Fittings and equipment	-	25% reducing balance

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2025: 13 ).

5. Tangible assets

	£
Cost
At 1 March 2025	36,751
Additions	785
	---------
At 28 February 2026	37,536
	---------
Depreciation
At 1 March 2025	35,259
Charge for the year	569
	---------
At 28 February 2026	35,828
	---------
Carrying amount
At 28 February 2026	1,708
	---------
At 28 February 2025	1,492
	---------

6. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	26,750	26,750
Later than 1 year and not later than 5 years	133,750	160,500
Later than 5 years	4,458	31,208
	----------	----------
	164,958	218,458
	----------	----------

7. Directors' advances, credits and guarantees

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

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
P Brinson	29,501	–	( 29,501)	–
J Staniland	34,981	–	( 34,981)	–
	---------	----	---------	----
	64,482	–	( 64,482)	–
	---------	----	---------	----

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
P Brinson	( 499)	30,000	–	29,501
J Staniland	( 19)	35,000	–	34,981
	----	---------	----	---------
	( 518)	65,000	–	64,482
	----	---------	----	---------

8. Related party transactions

The company was under no overall control throughout the year.