Brenland Estates LLP

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

Registered number: OC432733

		30 September 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,485		5,804
Investment Properties	5		2,828,600		2,828,600
Investments	6		2,750		2,750

			2,833,835		2,837,154
CURRENT ASSETS
Debtors	7	21,169		25,588
Cash at bank and in hand		28,147		13,242

		49,316		38,830
Creditors: Amounts Falling Due Within One Year	8	(55,621 )		(53,089 )

NET CURRENT ASSETS (LIABILITIES)			(6,305 )		(14,259 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,827,530		2,822,895

Creditors: Amounts Falling Due After More Than One Year	9		(351,684 )		(350,622 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			2,475,846		2,472,273

REPRESENTED BY:
Equity
Members' other interests
Members' capital		2,087,778		2,194,011
Other reserves		388,068		278,262

			2,475,846		2,472,273

TOTAL MEMBERS' INTEREST
Members' other interests			2,475,846		2,472,273

			2,475,846		2,472,273

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Page 2

Brenland Estates LLP

Balance Sheet (continued)

As At 30 September 2025

For the period ending 30 September 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

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

On behalf of the members

Mr Brendan McParland

Designated Member

1st December 2025

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

1. General Information

Brenland Estates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC432733 . The Registered Office is 5 Coopers Court, Folly Island, Hertford, SG14 1UB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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 letting of investment property.

2.3. 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:

Leasehold	20% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	7,604	3,478	3,714	14,796

As at 30 September 2025	7,604	3,478	3,714	14,796

Depreciation
As at 1 April 2024	4,561	2,532	1,899	8,992
Provided during the period	1,521	870	928	3,319

As at 30 September 2025	6,082	3,402	2,827	12,311

Net Book Value
As at 30 September 2025	1,522	76	887	2,485

As at 1 April 2024	3,043	946	1,815	5,804

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Brenland Estates LLP

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 30 September 2025

5. Investment Property

	30 September 2025
	£
Fair Value
As at 1 April 2024 and 30 September 2025	2,828,600

6. Investments

	Other
	£
Cost or Valuation
As at 1 April 2024	2,750

As at 30 September 2025	2,750

Provision
As at 1 April 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	2,750

As at 1 April 2024	2,750

7. Debtors

	30 September 2025	31 March 2024
	£	£
Due within one year
Prepayments and accrued income	1,169	588
Other debtors	20,000	25,000

	21,169	25,588

8. Creditors: Amounts Falling Due Within One Year

	30 September 2025	31 March 2024
	£	£
Trade creditors	12,252	319
Accruals and deferred income	43,369	52,770

	55,621	53,089

9. Creditors: Amounts Falling Due After More Than One Year

	30 September 2025	31 March 2024
	£	£
Mortgages	351,684	350,622

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