REGISTERED NUMBER: 04910826 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BROCHA LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L Fink

REGISTERED OFFICE:

164 Stamford Hill

London

N16 6QX

REGISTERED NUMBER:

04910826 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

FIXED ASSETS

Investment property

4

855,000

855,000

CURRENT ASSETS

Debtors

5

292,311

138,650

Cash at bank

1,983

1,763

294,294

140,413

CREDITORS

Amounts falling due within one year

6

(182,192

)

(23,574

)

NET CURRENT ASSETS

112,102

116,839

TOTAL ASSETS LESS CURRENT LIABILITIES

967,102

971,839

CREDITORS

Amounts falling due after more than one year

7

(677,256

)

(691,449

)

PROVISIONS FOR LIABILITIES

(49,542

)

(49,542

)

NET ASSETS

240,304

230,848

CAPITAL AND RESERVES

Called up share capital

10

2

2

Revaluation reserve

11

260,750

260,750

Retained earnings

11

(20,448

)

(29,904

)

SHAREHOLDERS' FUNDS

240,304

230,848

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 22 September 2025 and were signed by:

Mrs L Fink - Director

1.	STATUTORY INFORMATION

Brocha Ltd 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.	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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2023

and 30 September 2024

855,000

NET BOOK VALUE

At 30 September 2024

855,000

At 30 September 2023

855,000

The director has confirmed that there is no significant increase or decrease in the property market value.

Fair value at 30 September 2024 is represented by:

£

Valuation in 2016

260,750

Cost

594,250

855,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

-

9,976

Other debtors

292,311

128,674

292,311

138,650

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Taxation and social security

1,737

1,737

Other creditors

180,455

21,837

182,192

23,574

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans (see note 8)

677,256

691,449

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

502,049

502,049

Repayable by instalments

Bank loans more 5 yr by instal

175,207

189,400

8.

LOANS

An analysis of the maturity of loans is given below:

30.9.24

30.9.23

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

502,049

502,049

Repayable by instalments

Bank loans more 5 yr by instal

175,207

189,400

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.24

30.9.23

£

£

Bank loans

677,256

691,449

The bank loan is secured by a first charge over the company's properties and bear interest at variable rates.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.24

30.9.23

value:

£

£

2

Ordinary

£1

2

2

11.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 October 2023

(29,904

)

260,750

230,846

Profit for the year

9,456

9,456

At 30 September 2024

(20,448

)

260,750

240,302

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs L Fink.