Brandreth & Co. Limited - Filleted accounts

Registered number

08773069

Brandreth & Co. Limited

Unaudited Filleted Accounts

30 November 2025

Brandreth & Co. Limited
Registered number:		08773069
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,413,656			1,414,424

Current assets
Debtors	4	4,667			4,167
Cash at bank and in hand		4,830			28,893
		9,497			33,060

Creditors: amounts falling due within one year	5	(1,080,885)			(850,259)

Net current liabilities			(1,071,388)			(817,199)

Total assets less current liabilities			342,268			597,225

Creditors: amounts falling due after more than one year	6		(864)			(321,634)



Net assets			341,404			275,591

Capital and reserves
Called up share capital			100			100
Profit and loss account			341,304			275,491

Shareholders' funds			341,404			275,591

The director is 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 director acknowledges her 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.




Mrs P H Brandreth
Director
Approved by the board on 29 July 2026

Brandreth & Co. Limited
Notes to the Accounts
for the year ended 30 November 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 rental income received or receivable, net of discounts and vat.

	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
	Investments			over 25 years
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	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					0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Investments		Total
£			£		£		£
	Cost
	At 1 December 2024	1,400,591		9,360		19,208		1,429,159
	At 30 November 2025	1,400,591		9,360		19,208		1,429,159

	Depreciation
	At 1 December 2024	-		9,359		5,376		14,735
	Charge for the year	-		-		768		768
	At 30 November 2025	-		9,359		6,144		15,503

	Net book value
	At 30 November 2025	1,400,591		1		13,064		1,413,656
	At 30 November 2024	1,400,591		1		13,832		1,414,424


4	Debtors					2025		2024
£							£

	Other debtors					4,667		4,167


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

	Bank loans and overdrafts					4,136		58,452
	Trade creditors					26		-
	Taxation and social security costs					20,859		16,846
	Other creditors					1,055,864		774,961
						1,080,885		850,259


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					864		321,634


7	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					-		100,500


	Secured bank loan					-		371,086

	The bank loan is secured on investment property.


8	Controlling party

	There is no ultimate controlling party for Brandreth & Co. Limited.


9	Valuation of Investment Property

	The director carried out a year end review of the carrying value of the companys investment properties and considers that no change is required to the current valuation.


10	Other information

	Brandreth & Co. Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Tally Ho
	Dyers Lane
	Chipping Campden
	Gloucestershire
	GL55 6EB