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REGISTERED NUMBER: 06909689 (England and Wales)










BRANDMINE PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






BRANDMINE PROPERTIES LIMITED (REGISTERED NUMBER: 06909689)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRANDMINE PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: J T L Koh





SECRETARY: Barbican Services Limited





REGISTERED OFFICE: 69-71 East Street
Epsom
Surrey
KT17 1BP





REGISTERED NUMBER: 06909689 (England and Wales)





ACCOUNTANTS: Hakim Fry
Chartered Accountants
69-71 East Street
Epsom
Surrey
KT17 1BP

BRANDMINE PROPERTIES LIMITED (REGISTERED NUMBER: 06909689)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 3,743,251 3,788,859
Investments 6 1,015,525 1,015,525
4,758,776 4,804,384

CURRENT ASSETS
Debtors 7 1,756 7,228
Cash at bank 170 269
1,926 7,497
CREDITORS
Amounts falling due within one year 8 3,317,495 3,320,095
NET CURRENT LIABILITIES (3,315,569 ) (3,312,598 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,443,207

1,491,786

PROVISIONS FOR LIABILITIES 127,369 130,138
NET ASSETS 1,315,838 1,361,648

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 1,315,828 1,361,638
SHAREHOLDERS' FUNDS 1,315,838 1,361,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BRANDMINE PROPERTIES LIMITED (REGISTERED NUMBER: 06909689)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 director and authorised for issue on 10 June 2024 and were signed by:





J T L Koh - Director


BRANDMINE PROPERTIES LIMITED (REGISTERED NUMBER: 06909689)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Brandmine Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Brandmine Properties Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - in accordance with the property
Fixtures and fittings - 10% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

BRANDMINE PROPERTIES LIMITED (REGISTERED NUMBER: 06909689)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

5. TANGIBLE FIXED ASSETS
Fixtures
Long and
leasehold fittings Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 3,968,864 25,000 3,993,864
DEPRECIATION
At 1 December 2022 197,793 7,212 205,005
Charge for year 43,829 1,779 45,608
At 30 November 2023 241,622 8,991 250,613
NET BOOK VALUE
At 30 November 2023 3,727,242 16,009 3,743,251
At 30 November 2022 3,771,071 17,788 3,788,859

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2022
and 30 November 2023 1,015,525
NET BOOK VALUE
At 30 November 2023 1,015,525
At 30 November 2022 1,015,525

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
VAT 1,756 7,228

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 1 2
Amounts owed to group undertakings 172,365 171,668
Other creditors 3,145,129 3,148,425
3,317,495 3,320,095

BRANDMINE PROPERTIES LIMITED (REGISTERED NUMBER: 06909689)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

9. RELATED PARTY DISCLOSURES

The company is controlled by J T L Koh by virtue of his shareholding.

The director's loan included within the company's subsidiary undertaking is secured by a first legal charge over the company's property.