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Company Registration No. 02837312 (England and Wales)
Brandonway Limited Unaudited accounts for the year ended 31 December 2025
Brandonway Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
178,449
161,870
Investment property
3,158,355
3,147,299
Investments
250
250
3,337,054
3,309,419
Current assets
Debtors
76,727
61,028
Cash at bank and in hand
366
134
77,093
61,162
Creditors: amounts falling due within one year
(729,912)
(609,829)
Net current liabilities
(652,819)
(548,667)
Total assets less current liabilities
2,684,235
2,760,752
Creditors: amounts falling due after more than one year
(17,875)
(13,935)
Provisions for liabilities
Deferred tax
(203,720)
(203,720)
Net assets
2,462,640
2,543,097
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Brandonway Limited Statement of financial position as at 31 December 2025 (continued)
Capital and reserves
Called up share capital
100
100
Revaluation reserve
1,166,690
1,166,690
Profit and loss account
1,295,850
1,376,307
Shareholders' funds
2,462,640
2,543,097
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by
C Ashmore Director Company Registration No. 02837312
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Brandonway Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Brandonway Limited is a private company, limited by shares, registered in England and Wales, registration number 02837312. The registered office is Unit 8 Ashmore Industrial Park, Great Bridge Street, West Bromwich, B70 0BW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over term of lease
Plant & machinery
25% straight line
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
15% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Brandonway Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
265,959
Additions
34,683
At 31 December 2025
300,642
Depreciation
At 1 January 2025
104,089
Charge for the year
6,569
On disposals
11,535
At 31 December 2025
122,193
Net book value
At 31 December 2025
178,449
At 31 December 2024
161,870
5
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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