Bryland (Holdings) Limited 31/12/2025 iXBRL

Company registration number: 11105085

Bryland (Holdings) Limited

Unaudited filleted financial statements

for the year ended

31 December 2025

Prepared by:

THOMAS NOCK MARTIN LIMITED

CHARTERED ACCOUNTANTS

BRIERLEY HILL

Bryland (Holdings) Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Bryland (Holdings) Limited

Directors and other information


	Directors	Graham Turner
		Louise Turner


	Company number	11105085


	Registered office	5 Hagley Court South
		Level Street
		Brierley Hill
		West Midlands
		DY5 1XE


	Accountants	Thomas Nock Martin Limited
		5 Hagley Court South
		The Waterfront
		Brierley Hill
		West Midlands
		DY5 1XE




	Bankers	National Westminster Bank plc
		2 Hagley Road
		Halesowen
		West Midlands
		B63 4RQ

Bryland (Holdings) Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Bryland (Holdings) Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bryland (Holdings) Limited for the year ended 31 December 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Bryland (Holdings) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Bryland (Holdings) Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bryland (Holdings) Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Bryland (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bryland (Holdings) Limited. You consider that Bryland (Holdings) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bryland (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thomas Nock Martin Limited

Chartered Accountants

5 Hagley Court South

The Waterfront

Brierley Hill

West Midlands

DY5 1XE

11 September 2026

Bryland (Holdings) Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	749,110		415,000
		_______		_______
			749,110		415,000

Current assets
Debtors	6	8,014		7,044
Cash at bank and in hand		42,752		26,241
		_______		_______
		50,766		33,285
Creditors: amounts falling due
within one year	7	( 347,723)		( 13,071)
		_______		_______
Net current (liabilities)/assets			( 296,957)		20,214
			_______		_______
Total assets less current liabilities			452,153		435,214

Provisions for liabilities			( 44,500)		( 35,700)

			_______		_______
Net assets			407,653		399,514
			_______		_______

Capital and reserves
Called up share capital	8		645		645
Fair value reserve			260,663		269,463
Profit and loss account			146,345		129,406
			_______		_______
Shareholders funds			407,653		399,514
			_______		_______

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.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 11 September 2026 , and are signed on behalf of the board by:

Graham Turner

Director

Company registration number: 11105085

Bryland (Holdings) Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Fair value reserve	Profit and loss account	Total
	£	£	£	£


At 31 August 2022	645	278,013	361	279,019

Profit for the year	-	-	120,495	120,495

Other comprehensive income for the year:

Reclassification from fair value reserve to profit and loss account	-	(8,550)	8,550	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	( 8,550)	129,045	120,495

	_______	_______	_______	_______
At 31 December 2024 and 1 January 2025	645	269,463	129,406	399,514

Profit for the year	-	-	8,139	8,139

Other comprehensive income for the year:

Reclassification from fair value reserve to profit and loss account		(8,800)	8,800	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	( 8,800)	16,939	8,139

	_______	_______	_______	_______
At 31 December 2025	645	260,663	146,345	407,653
	_______	_______	_______	_______

Bryland (Holdings) 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 & Wales. The address of the registered office is 5 Hagley Court South, Level Street, Brierley Hill, West Midlands, DY5 1XE.

2. Statement of compliance

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

Turnover

Turnover represents income from property ownership and management. The company is registered for Value Added Tax.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

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:


Investment properties	-	not depreciated

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates .

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and trade creditors, other debtors and creditors.

4. Employee numbers

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

5. Tangible assets

	Investment properties	Total
	£	£
Cost
At 1 January 2025	415,000	415,000
Additions	334,110	334,110
	_______	_______
At 31 December 2025	749,110	749,110
	_______	_______
Depreciation
At 1 January 2025 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	749,110	749,110
	_______	_______
At 31 December 2024	415,000	415,000
	_______	_______

Investment property

Investment properties are measured at fair value. Additions during the year represent an investment property transferred from the parent company, Gone Coastal Ltd, at a transaction value of £329,600 plus directly attributable acquisition overheads. As the transaction occurred within a qualifying 75% group structure, the asset has been transferred on a 'no gain, no loss' basis for corporation tax purposes under Section 171 of the TCGA 1992, and the company has inherited the historic tax base cost of the asset

6. Debtors

	2025	2024
	£	£

Trade debtors	6,250	6,250
Amounts owed by group undertakings	-	645
Other debtors	1,764	149
	_______	_______
	8,014	7,044
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£

Trade creditors	2,851	-
Amounts owed to group undertakings	328,955	-
Corporation tax	4,460	3,460
Other creditors	11,457	9,611
	_______	_______
	347,723	13,071
	_______	_______

Amounts owed to group undertakings are unsecured and repayable on demand.

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£

Ordinary shares of £ 1.00 each	645	645	645	645
	_______	_______	_______	_______

9. Related party transactions

During the year, the company acquired an investment property from its parent undertaking, Gone Coastal Ltd. At the reporting date, the outstanding intercompany balance resulting from this transaction stands at £328,955. This is included within creditors falling due within one year as an unsecured, interest-free loan balance which is repayable on demand.

10. Controlling party

Gone Coastal Ltd controls the company by virtue of a controlling interest of 100% of the issued share capital. The registered office of Gone Coastal Ltd is:5 Hagley Court SouthLevel StreetBrierley HillWest MidlandsDY5 1XE