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BRE-BMR CITP Development Services Limited
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Notes to the financial statements
For the year ended 31 December 2025
BRE-BMR CITP Development Services Limited is a private company limited by shares and incorporated in England and Wales. The registered office of the company is C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL and the principal place of business is The McClintock Building, Granta Park, Great Abington, Cambridge, CB21 6GP. The registered number is 13292471.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The directors have received assurance from BRE-BMR CITP Holdco Limited that it will provide continuing financial support to the company sufficient to allow it to continue trading for the foreseeable future. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
However, should this support be withdrawn or future funding not be available, the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of the assets to their realisable amount and to provide for any further liabilities that might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be necessary should the going concern basis not continue to be appropriate.
Short-term debtors are measured at transaction price, less any impairment.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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