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Registered number: 10917332
Brisas Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Brisas Properties Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Brisas Properties Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10917332

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 753 |  | 1,612
Investment Properties | 5 |  | 1,405,599 |  | 1,370,141
|  |  | 1,406,352 |  | 1,371,753
CURRENT ASSETS
Debtors | 6 | 977 |  | 1,658 |
Cash at bank and in hand |  | 26,972 |  | 567 |
|  | 27,949 |  | 2,225 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,903 ) |  | (6,592 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,046 |  | (4,367 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,430,398 |  | 1,367,386
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,251,829 ) |  | (1,264,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,312 ) |  | (20,237 )
NET ASSETS |  |  | 144,257 |  | 82,982
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Fair value reserve | 10 |  | 230,794 |  | 202,074
Profit and Loss Account |  |  | (86,637 ) |  | (119,192 )
SHAREHOLDERS' FUNDS |  |  | 144,257 |  | 82,982

Page 1
Page 2
Brisas Properties Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

R S Napier Director
10th December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brisas Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Brisas Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10917332 . The registered office is 155 Wellingborough Road, Rushden, Northamptonshire, NN10 9TB.
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. 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% on cost

2.3. 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.
2.4. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 August 2025.
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. Average Number of Employees
Average number of employees, excluding directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 6,942
As at 31 August 2025 | 6,942
Depreciation
As at 1 September 2024 | 5,330
Provided during the period | 859
As at 31 August 2025 | 6,189

...CONTINUED
Page 3
Page 4
Brisas Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 753
As at 1 September 2024 | 1,612

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 1,370,141
Revaluations | 35,458
As at 31 August 2025 | 1,405,599

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,120,667 |  | 1,120,667

Fair value at 31 August 2025 is represented by:
£
Valuation in 2018 (22,843)
Valuation in 2019 (1,824)
Valuation in 2020 44,000
Valuation in 2021 130,700
Valuation in 2022 115,908
Valuation in 2023 (68,322)
Valuation in 2024 51,855
Valuation in 2025 35,458
Cost 1,120,667
Investment properties were valued on a fair value basis on 31 August 2025 by the directors.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 459
Other debtors | 977 |  | 1,199
| 977 |  | 1,658

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 144
Other creditors | 3,903 |  | 6,448
| 3,903 |  | 6,592

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,251,829 |  | 1,264,167

Page 4
Page 5
Brisas Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
26 Ordinary A shares of £ 1.00 each | 26 |  | 50
26 Ordinary B shares of £ 1.00 each | 26 |  | 50
24 Ordinary C shares of £ 1.00 each | 24 |  | -
24 Ordinary D shares of £ 1.00 each | 24 |  | -
| 100 |  | 100

10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 September 2024 | 202,074
Transfer to profit and loss | 28,720
As at 31 August 2025 | 230,794

Page 5