Brynmor Properties Ltd - Filleted accounts

Registered number

07808373

Brynmor Properties Ltd

Unaudited Filleted Accounts

31 October 2025

Brynmor Properties Ltd
Registered number:		07808373
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		157,891			72,533

Current assets
Stocks		50,000			50,000
Investments held as current assets	4	190			190
Cash at bank and in hand		141,068			215,335
		191,258			265,525

Creditors: amounts falling due within one year	5	(150,809)			(150,180)

Net current assets			40,449			115,345

Net assets			198,340			187,878

Capital and reserves
Called up share capital			3			3
Profit and loss account			198,337			187,875

Shareholders' funds			198,340			187,878

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 A Newton
Director
Approved by the board on 25 July 2026

Brynmor Properties Ltd
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	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			Not depreciated
	Fixtures, fittings, tools and equipment			20% Reducing balances

	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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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. Unrelieved tax losses are recognised only to the extent that it is probable that they will be recovered against the reversal of future taxable profits.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					12		16


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	-		200,207		7,333		207,540
	Additions	84,600		13,799		6,000		104,399
	Disposals	-		(4,047)		(7,333)		(11,380)
	At 31 October 2025	84,600		209,959		6,000		300,559

	Depreciation
	At 1 November 2024	-		130,678		4,329		135,007
	Charge for the year	-		14,837		1,200		16,037
	On disposals	-		(4,047)		(4,329)		(8,376)
	At 31 October 2025	-		141,468		1,200		142,668

	Net book value
	At 31 October 2025	84,600		68,491		4,800		157,891
	At 31 October 2024	-		69,529		3,004		72,533


4	Investments held as current assets					2025		2024
£							£
	Fair value
	Unlisted investments					190		190



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

	Bank loans and overdrafts					17,538		27,722
	Trade creditors					19,929		25,000
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					58,980		58,980
	Taxation and social security costs					12,729		11,701
	Other creditors					41,633		26,777
						150,809		150,180


6	Other information

	Brynmor Properties Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	79 Long Lane
	Aughton
	Lancashire
	L39 5AS