Brassington Estates Limited - Filleted accounts

Registered number

10426297

(England and Wales)

Brassington Estates Limited

Filleted Accounts

31 October 2025

Brassington Estates Limited
Registered number:		10426297
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		27,964			36,060
Investments	4		495,000			495,000
			522,964			531,060

Current assets
Cash at bank and in hand		57			38

Creditors: amounts falling due within one year	5	(336,280)			(350,904)

Net current liabilities			(336,223)			(350,866)

Net assets			186,741			180,194

Capital and reserves
Called up share capital			100			100
Revaluation reserve	6		162,671			162,671
Profit and loss account			23,970			17,423

Shareholders' funds			186,741			180,194

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.




Mr M Brassington
Director
Approved by the board on 22 July 2026

Brassington Estates Limited
Notes to the Accounts
for the year ended 31 October 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.

	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	15% reducing balance basis
	Fixtures, fittings, tools and equipment	15% reducing balance basis

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	26,932		34,995		61,927
	Additions	768		-		768
	At 31 October 2025	27,700		34,995		62,695

	Depreciation
	At 1 November 2024	10,556		15,311		25,867
	Charge for the year	3,943		4,921		8,864
	At 31 October 2025	14,499		20,232		34,731

	Net book value
	At 31 October 2025	13,201		14,763		27,964
	At 31 October 2024	16,376		19,684		36,060


4	Investments

Other
investments
£
	Cost
	At 1 November 2024					495,000

	At 31 October 2025					495,000
	Other Investments consists of a holiday let property. Address: Parkview, Blakeley Lane, Dilhorne, Stoke-on-Trent, ST10 2PS. The property is carried at the directors' valuation.


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

	Trade creditors			1,200		119
	Taxation and social security costs			1,152		2,301
	Other creditors			333,928		348,484
				336,280		350,904


6	Revaluation reserve			2025		2024
£					£

	At 1 November 2024			162,671		162,671

	At 31 October 2025			162,671		162,671


7	Other information

	Brassington Estates Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Above Park Bungalow
	Blakeley Lane
	Stoke-on-Trent
	UK
	ST10 2PT