Unaudited Financial Statements

for the Period 1 July 2024 to 31 December 2025

for

Brambleton Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R May

Mrs D L May

REGISTERED OFFICE:

8/10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

10383541 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

-

1,036

Investments

5

-

434,218

-

435,254

CURRENT ASSETS

Debtors

6

-

64,520

Cash at bank

-

115,098

-

179,618

CREDITORS

Amounts falling due within one year

7

4,572

334,190

NET CURRENT LIABILITIES

(4,572

)

(154,572

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,572

)

280,682

PROVISIONS FOR LIABILITIES

8

-

172

NET (LIABILITIES)/ASSETS

(4,572

)

280,510

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(4,672

)

280,410

SHAREHOLDERS' FUNDS

(4,572

)

280,510

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 January 2026 and were signed on its behalf by:

R May - Director

1.	STATUTORY INFORMATION

Brambleton Associates Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognised as and when the service is provided.

Tangible fixed assets

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

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 July 2024

1,073

1,974

3,047

Disposals

(1,073

)

(1,974

)

(3,047

)

At 31 December 2025

-

-

-

DEPRECIATION

At 1 July 2024

246

1,765

2,011

Eliminated on disposal

(246

)

(1,765

)

(2,011

)

At 31 December 2025

-

-

-

NET BOOK VALUE

At 31 December 2025

-

-

-

At 30 June 2024

827

209

1,036

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 July 2024

434,218

Disposals

(434,218

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 30 June 2024

434,218

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

59,520

Other debtors

-

5,000

-

64,520

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

-

45,116

Social security and other taxes

-

752

VAT

-

9,526

Other creditors

-

156,558

Directors' current accounts

2,572

118,438

Accrued expenses

2,000

3,800

4,572

334,190

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

172

Deferred

tax

£

Balance at 1 July 2024

172

Credit to Statement of Income and Retained Earnings during period

(172

)

Balance at 31 December 2025

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Lysander Group Ltd, registered in the UK.