Brand Builders & Developers Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06926531 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Brand Builders & Developers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M P Brand

SECRETARY:

Mrs S A Brand

REGISTERED OFFICE:

140 Rayne Road

Braintree

Essex

CM7 2QR

BUSINESS ADDRESS:

18 Coggeshall Road

Braintree

Essex

CM7 9BY

REGISTERED NUMBER:

06926531 (England and Wales)

ACCOUNTANTS:

Baverstocks Group Limited

140 Rayne Road

Braintree

Essex

CM7 2QR

FIXED ASSETS

Tangible assets

4

1,101

1,471

Investment property

5

680,000

649,726

681,101

651,197

CURRENT ASSETS

Stocks

60,000

Debtors

6

1,521,112

1,356,598

Cash at bank

2,674

4,570

1,583,786

1,421,168

CREDITORS

Amounts falling due within one year

7

2,723,211

2,510,988

NET CURRENT LIABILITIES

(1,139,425

)

(1,089,820

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(458,324

)

(438,623

)

CREDITORS

Amounts falling due after more than one
year

8

-

7,601

NET LIABILITIES

(458,324

)

(446,224

)

CAPITAL AND RESERVES

Called up share capital

2

Fair value reserve

10

30,274

-

Retained earnings

(488,600

)

(446,226

)

SHAREHOLDERS' FUNDS

(458,324

)

(446,224

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

M P Brand - Director

1.	STATUTORY INFORMATION

Brand Builders & Developers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents invoiced work done together with the amount recoverable on long term contracts at the balance sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office & computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Long term contracts

Turnover on long term contracts is determined on the basis of the proportion of work completed at the year end to the total contract value and is shown as recoverable on contracts.

Operating profit includes attributable profit on long term contracts.

Amounts recoverable on contracts are included under debtors due within one year.

Contract receipts in excess of amounts recoverable are classified as payments on account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Office &

Plant &

Motor

computer

equipment

vehicles

equipment

Totals

£

COST

At 1 September 2024

and 31 August 2025

8,336

14,466

278

23,080

DEPRECIATION

At 1 September 2024

7,440

14,009

160

21,609

Charge for year

226

114

30

370

At 31 August 2025

7,666

14,123

190

21,979

NET BOOK VALUE

At 31 August 2025

670

343

88

1,101

At 31 August 2024

896

457

118

1,471

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

649,726

Revaluations

30,274

At 31 August 2025

680,000

NET BOOK VALUE

At 31 August 2025

680,000

At 31 August 2024

649,726

Fair value at 31 August 2025 is represented by:

£

Valuation in 2023

649,726

Valuation in 2025

30,274

680,000

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

649,726

The investment property was valued on an open market basis basis on 31 August 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

1,166

-

Amount recoverable on

contracts

1,516,890

1,338,240

Other debtors

3,056

13,744

In A/C: Bowergrange Estates

Limited

-

4,614

1,521,112

1,356,598

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

467,820

473,150

Trade creditors

173,269

143,702

Tax

5,885

5,470

Social security and other taxes

61,635

62,171

Other creditors

91,334

84,547

In A/C: Bowergrange Estates

Limited

409,215

-

In A/C: Bowergrange Group

Holdings Limited

3,640

Directors' current accounts

1,504,058

1,734,558

Accrued expenses

6,355

3,750

2,723,211

2,510,988

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 1-2 years

-

7,601

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

467,820

480,751

The bank loans have been secured by separate charges on land owned by the company and the director, M P Brand.

10.

RESERVES

Fair

value

reserve

£

Transfer to Fair Value Reserve

30,274

At 31 August 2025

30,274

11.	RELATED PARTY DISCLOSURES

The director is a director and shareholder in Bowergrange Estates Limited and the holding company Bowergrange Group Holdings Limited.

During the period there has been the following trading activity between these companies:

Sales made by the company to Bowergrange Estates Limited amounted to £331,560 (2024: £113,580).

Purchase made from Bowergrange Estates Limited by the company amounted to £63,261 (2024: £196,677) (including items recharged by it at cost).

The following inter-company account balances are included in creditors:

Due to Bowergrange Estates Limited £409,215 (2024: £Nil).

Due to Bowergrange Group Holdings Limited £3,640 (2024: £3,640).

The following inter-company account balances are included in debtors:

Due to Bowergrange Estates Limited £Nil (2024: £4,614).

No interest is charged on these inter-company account balances.

The company made sales/carried out work on property owned by the director in the year amounting to a value of £165,150 (2024: £700,350) . The director owed the company £1,503,390 at the balance sheet date shown as amounts recoverable on contracts for the total value of work carried out by the company on property owned by him. This will be invoiced in the coming year. His director's loan stood at £1,504,508 at the Balance Sheet date.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director, M P Brand, due to his shareholding in the parent company.