REGISTERED NUMBER: 13569698 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Brittany Brothers Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P A Bernard

REGISTERED OFFICE:

Flat 70 Ontario Point

28 Surrey Quays Road

London

SE16 7EE

REGISTERED NUMBER:

13569698 (England and Wales)

ACCOUNTANTS:

McDade Roberts Accountants Limited

BTC House

Chapel Hill

Longridge

Preston

Lancashire

PR3 3JY

FIXED ASSETS

Tangible assets

4

23,289

20,536

Investment property

5

1,392,010

1,144,415

1,415,299

1,164,951

CURRENT ASSETS

Debtors

6

5,440

5,970

Cash at bank

176,147

3,605

181,587

9,575

CREDITORS

Amounts falling due within one year

7

484,505

461,093

NET CURRENT LIABILITIES

(302,918

)

(451,518

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,112,381

713,433

CREDITORS

Amounts falling due after more than one year

8

1,084,613

690,913

NET ASSETS

27,768

22,520

CAPITAL AND RESERVES

Called up share capital

9

100

1

Retained earnings

27,668

22,519

SHAREHOLDERS' FUNDS

27,768

22,520

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

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 27 November 2025 and were signed by:

Mr P A Bernard - Director

1.	STATUTORY INFORMATION

Brittany Brothers Properties 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.

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.

Turnover

Turnover represents the invoiced value of rental income.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

33,313

-

33,313

Additions

11,169

600

11,769

At 31 August 2025

44,482

600

45,082

DEPRECIATION

At 1 September 2024

12,777

-

12,777

Charge for year

8,896

120

9,016

At 31 August 2025

21,673

120

21,793

NET BOOK VALUE

At 31 August 2025

22,809

480

23,289

At 31 August 2024

20,536

-

20,536

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

1,144,415

Additions

247,595

At 31 August 2025

1,392,010

NET BOOK VALUE

At 31 August 2025

1,392,010

At 31 August 2024

1,144,415

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

5,440

5,970

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

568

-

Other creditors

483,937

461,093

484,505

461,093

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

1,084,613

690,913

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

10,000

Ordinary

1p

100

1

9,900 Ordinary shares of 1p each were allotted and fully paid for cash at par during the year.