Brodie (Bansons) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10809853

Brodie (Bansons) Limited

Filleted Unaudited Financial Statements

31 December 2025

Brodie (Bansons) Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Brodie (Bansons) Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	8,475	8,808
Investments	6	5	5
		-------	-------
		8,480	8,813

Current assets

Stocks		459,108	287,320
Debtors	7	232,022	292,551
Cash at bank and in hand		572	1,699
		---------	---------
		691,702	581,570

Creditors: amounts falling due within one year	8	1,084,447		867,370
		------------		---------
Net current liabilities			392,745	285,800
			---------	---------
Total assets less current liabilities			( 384,265)	( 276,987)
			---------	---------
Net liabilities			( 384,265)	( 276,987)
			---------	---------

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		( 384,365)	( 277,087)
		---------	---------
Shareholders deficit		( 384,265)	( 276,987)
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Brodie (Bansons) Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

Mr W Brodie

Director

Company registration number: 10809853

Brodie (Bansons) Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis which is dependent upon the continued support of the directors. The directors have indicated their willingness to support the company in the foreseeable future by ensuring sufficient funds are available for the company to continue trading. Therefore the directors consider the going concern basis is appropriate.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	20% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Work in progress

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. Profit is recognised when there is a reliable estimate for the profit to be calculated.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 January 2025	17,562
Additions	4,971
Disposals	( 8,920)
	--------
At 31 December 2025	13,613
	--------
Depreciation
At 1 January 2025	8,754
Charge for the year	1,623
Disposals	( 5,239)
	--------
At 31 December 2025	5,138
	--------
Carrying amount
At 31 December 2025	8,475
	--------
At 31 December 2024	8,808
	--------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	5
	----
Impairment
At 1 January 2025 and 31 December 2025	–
	----

Carrying amount
At 31 December 2025	5
	----
At 31 December 2024	5
	----

7. Debtors

	2025	2024
	£	£
Amounts owed by group/related undertakings	228,647	292,052
Other debtors	3,375	499
	---------	---------
	232,022	292,551
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	84	11,911
Amounts owed to group undertakings	25,983	5
Accruals and deferred income	2,500	2,200
Director loan accounts	1,055,768	851,191
Other creditors	112	2,063
	------------	---------
	1,084,447	867,370
	------------	---------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Other related parties	–	–	7,012	25,517
Directors loan accounts	–	–	( 1,055,768)	( 851,191)
	----	----	------------	---------

The company has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with wholly owned subsidiaries within the group.

11. Controlling party

The ultimate parent undertaking is Brodie Property Group Limited, a company incorporated in England and Wales. The registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.