BROOKLANDS FINTECH LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07509143

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		880		-
Investments	5		935		-

			1,815		-
CURRENT ASSETS
Debtors	6	3,981		6,709
Cash at bank and in hand		172,444		180,909

		176,425		187,618
Creditors: Amounts Falling Due Within One Year	7	(274,063 )		(275,553 )

NET CURRENT ASSETS (LIABILITIES)			(97,638 )		(87,935 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(95,823 )		(87,935 )

NET LIABILITIES			(95,823 )		(87,935 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(95,824 )		(87,936 )

SHAREHOLDERS' FUNDS			(95,823)		(87,935)

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BROOKLANDS FINTECH LTD

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Nicolaas Rienk Hommerson

Director

23/10/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

BROOKLANDS FINTECH LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07509143 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25%

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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BROOKLANDS FINTECH LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.7. 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 orsubstantively 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.

2.8. Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-termliquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings incurrent liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2024	-
Additions	1,173

As at 31 January 2025	1,173

Depreciation
As at 1 February 2024	-
Provided during the period	293

As at 31 January 2025	293

Net Book Value
As at 31 January 2025	880

As at 1 February 2024	-

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BROOKLANDS FINTECH LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 February 2024	-
Additions	935

As at 31 January 2025	935

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	935

As at 1 February 2024	-

The company's investment at the Balance Sheet date in the share capital of companies include the following:

Subsidiary

BITS Malta Holding Ltd

Registered office: 97Level 2. Triq Windsor, Sliema, Malta

Nature of business: Holding Company

Class of shares: Ordiniary

holding

99.92

No other information available.

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,000	6,000
Other debtors	780	-
VAT	200	708
Called up share capital not paid	1	1

	3,981	6,709

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	731
Other creditors	272,328	273,822
Other creditors - BITS Malta Holding Ltd	735	-
Accruals and deferred income	1,000	1,000

	274,063	275,553

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BROOKLANDS FINTECH LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

9. Ultimate Controlling Party

The company's ultimate controlling party is Nicolaas Rienk Hommerson.

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