C and E Brokers Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00449159 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 December 2025

for

C and E Brokers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss E Bellm

S Southwood

SECRETARY:

Ms E Bellm

REGISTERED OFFICE:

Billingbear Farm

Billingbear Lane

Binfield

Bracknell

Berkshire

RG42 5PS

REGISTERED NUMBER:

00449159 (England and Wales)

ACCOUNTANTS:

Jacksons Accountants (Ascot) Limited

The Old Bakehouse

Course Road

Ascot

Berkshire

SL5 7HL

FIXED ASSETS

Tangible assets

4

27,516

31,083

Investment property

5

9,057,257

9,053,362

9,084,773

9,084,445

CURRENT ASSETS

Debtors

6

47,043

21,281

Cash at bank

24,757

82,911

71,800

104,192

CREDITORS

Amounts falling due within one year

7

114,033

157,795

NET CURRENT LIABILITIES

(42,233

)

(53,603

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,042,540

9,030,842

PROVISIONS FOR LIABILITIES

1,878,033

1,879,006

NET ASSETS

7,164,507

7,151,836

CAPITAL AND RESERVES

Called up share capital

36,964

Capital redemption reserve

36

Capital contribution

250,000

Retained earnings

6,877,507

6,864,836

SHAREHOLDERS' FUNDS

7,164,507

7,151,836

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Miss E Bellm - Director

1.	STATUTORY INFORMATION

C and E Brokers 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 the invoiced value of rents receivable.

Tangible fixed assets

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

Plant and machinery etc

-

15% on cost

Investment property

Investment property, which is property held to earn rentals and capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

39,849

Additions

7,034

At 31 December 2025

46,883

DEPRECIATION

At 1 January 2025

8,766

Charge for year

10,601

At 31 December 2025

19,367

NET BOOK VALUE

At 31 December 2025

27,516

At 31 December 2024

31,083

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

9,053,362

Additions

3,895

At 31 December 2025

9,057,257

NET BOOK VALUE

At 31 December 2025

9,057,257

At 31 December 2024

9,053,362

The fair value of the investment properties has been arrived at on the basis of valuations carried out by the directors as at 31 December 2025 on an open market basis.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

7,087

-

Directors' current accounts

15,376

-

Prepayments & accrued income

24,580

21,281

47,043

21,281

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

1,068

1,224

Social security and other taxes

2,378

28,501

Other creditors

54,408

55,645

Accruals and deferred income

56,179

72,425

114,033

157,795

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

Miss E Bellm

Balance outstanding at start of year

-

Amounts advanced

15,376

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

15,376

-