Brass Properties Limited

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

Registered number: 07556662

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,803,500		1,803,500

			1,803,500		1,803,500
CURRENT ASSETS
Debtors	5	379,545		60,000
Cash at bank and in hand		20,660		235,257

		400,205		295,257
Creditors: Amounts Falling Due Within One Year	6	(934,760 )		(987,292 )

NET CURRENT ASSETS (LIABILITIES)			(534,555 )		(692,035 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,268,945		1,111,465

Creditors: Amounts Falling Due After More Than One Year	7		(7,500 )		(7,500 )

NET ASSETS			1,261,445		1,103,965

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,261,345		1,103,865

SHAREHOLDERS' FUNDS			1,261,445		1,103,965

Page 1

Page 2

Brass Properties Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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

Mr Balraj Sanghera

Director

23/12/2025

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

1. General Information

Brass Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07556662 . The registered office is 4 Station Avenue, Tile Hill, Coventry, CV4 9HS.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

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:

Freehold

Not depreciated

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

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

4. Investments

	Other
	£
Cost or Valuation
As at 1 April 2024	1,803,500

As at 31 March 2025	1,803,500

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	1,803,500

As at 1 April 2024	1,803,500

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	60,000	60,000
Amounts owed by participating interests	319,545	-

	379,545	60,000

Page 3

Page 4

Brass Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to participating interests	-	46,157
Other creditors	859,584	863,123
Taxation and social security	75,176	78,012

	934,760	987,292

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

	2025	2024
	£	£
Other creditors	7,500	7,500

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 4