Company No: 14199844 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Jonathan Brandman
	Louise Victoria Brandman

REGISTERED OFFICE	Treviot House
	186-192 High Road
	Ilford
	IG1 1LR
	United Kingdom

COMPANY NUMBER

14199844 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	390,152		370,000
		390,152		370,000
Current assets
Cash at bank and in hand		4,629		1,675
		4,629		1,675
Creditors: amounts falling due within one year	4	( 135,138)		( 135,023)
Net current liabilities		(130,509)		(133,348)
Total assets less current liabilities		259,643		236,652
Creditors: amounts falling due after more than one year	5	( 265,250)		( 265,250)
Net liabilities		( 5,607)		( 28,598)
Capital and reserves
Called-up share capital		100		100
Fair value reserve		0		( 20,152 )
Profit and loss account		( 5,707 )		( 8,546 )
Total shareholders' deficit		( 5,607)		( 28,598)

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of L & J Brandman Limited (registered number: 14199844) were approved and authorised for issue by the Board of Directors on 22 December 2025. They were signed on its behalf by:

Jonathan Brandman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Turnover

Turnover represents rent receivable during the period.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 July 2024	370,000
Fair value movement	20,152
As at 30 June 2025	390,152

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		562
Amounts owed to directors	132,648		132,072
Accruals	2,490		1,984
Taxation and social security	0		405
	135,138		135,023

5. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured)	265,250		265,250

Loan of £265,250 is secured against Plot 59, Millers Retreat, 9 Mongeham Way, CT14 7TZ.