Brooklands SPV Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14276553

		31 December 2024		31 August 2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	353,194		-
Debtors	5	-		1,500
Cash at bank and in hand		2,728		115,610

		355,922		117,110
Creditors: Amounts Falling Due Within One Year	6	(356,869 )		(117,768 )

NET CURRENT ASSETS (LIABILITIES)			(947 )		(658 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(947 )		(658 )

NET LIABILITIES			(947 )		(658 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(1,047 )		(758 )

SHAREHOLDERS' FUNDS			(947)		(658)

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Brooklands SPV Limited

Balance Sheet (continued)

As At 31 December 2024

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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

Markus Zeller

Director

7 November 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Brooklands SPV Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14276553 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, England, EC2M 7AQ.

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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.4. Reporting period

The comparative figures are for a full year, while the current period covers shortened accounting period from 1 September 2024 to 31 December 2024.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2024: 3)

4. Stocks

	31 December 2024	31 August 2024
	£	£
Stock - Properties under development	353,194	-

5. Debtors

	31 December 2024	31 August 2024
	£	£
Due within one year
Prepayments and accrued income	-	1,500

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Brooklands SPV Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024	31 August 2024
	£	£
Accruals and deferred income	600	300
Directors' loan accounts	458	458
Amounts owed to group undertakings	355,811	117,010

	356,869	117,768

7. Share Capital

	31 December 2024	31 August 2024
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

Included in creditors due within one year is an amount of £458 (2024: £458) owed to its directors. The amount is interest free and repayable on demand.

Included in creditors due within one year is an amount of £355,811 (2024: £117,010) owed to the group undertakings. The amount is interest free and repayable on demand.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Elite Capital Group Limited . Elite Capital Group Limited was incorporated in England and Wales. Copies of the parent company's financial statements may be obtained from the secretary, 809 Salisbury House, 29 Finsbury Circus, London, England, United Kingdom, EC2M 7AQ .

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