Registration number: 10470852

Brutin Properties Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Brutin Properties Limited

(Registration number: 10470852)
Statement of Financial Position
30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,908	3,617
Current assets
Cash at bank and in hand		7,284	12,384
Creditors: Amounts falling due within one year	5	(9,378)	(13,438)
Net current liabilities		(2,094)	(1,054)
Total assets less current liabilities		814	2,563
Provisions for liabilities		(687)	(687)
Net assets		127	1,876
Capital and Reserves
Called up share capital		100	100
Retained earnings		27	1,776
Shareholders' funds		127	1,876

For the financial year ending 30 November 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

......................................... M Holding Director

Brutin Properties Limited

Notes to the Unaudited Financial Statements
for the year ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wiston House
1 Wiston Avenue
Worthing
West Sussex
BN14 7QL
United Kingdom

These financial statements were authorised for issue by the Board on 27 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Brutin Properties Limited

Notes to the Unaudited Financial Statements
for the year ended 30 November 2025 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	between 2 - 5 years
Fixtures and fittings	15% reducing balance
Plant and machinery	over 4 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Brutin Properties Limited

Notes to the Unaudited Financial Statements
for the year ended 30 November 2025 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 December 2024	3,187	1,669	4,856
At 30 November 2025	3,187	1,669	4,856
Depreciation
At 1 December 2024	1,239	-	1,239
Charge for the year	292	417	709
At 30 November 2025	1,531	417	1,948
Carrying amount
At 30 November 2025	1,656	1,252	2,908
At 30 November 2024	1,948	1,669	3,617

Brutin Properties Limited

Notes to the Unaudited Financial Statements
for the year ended 30 November 2025 (continued)

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	22	1,278
Accruals and deferred income	802	742
Other creditors	8,554	11,418
	9,378	13,438

6	Related party transactions

Other transactions with directors

Mr M Holding, director of the company, is also a director of Hargan Estates Ltd.
Hargan Estates Ltd advanced £726 on loan account during the year. At 30 November 2025 the amount outstanding on loan account was £4,304 (2024 - £3,578).