Silverfin false false 31/05/2025 01/06/2024 31/05/2025 Shradha Madhani 01/05/2019 S J Madhani 21/05/2015 24 February 2026 The principal activity of the company continued to be that of an investment company. 09602370 2025-05-31 09602370 bus:Director1 2025-05-31 09602370 bus:Director2 2025-05-31 09602370 2024-05-31 09602370 core:CurrentFinancialInstruments 2025-05-31 09602370 core:CurrentFinancialInstruments 2024-05-31 09602370 core:ShareCapital 2025-05-31 09602370 core:ShareCapital 2024-05-31 09602370 core:RetainedEarningsAccumulatedLosses 2025-05-31 09602370 core:RetainedEarningsAccumulatedLosses 2024-05-31 09602370 core:CostValuation 2024-05-31 09602370 core:AdditionsToInvestments 2025-05-31 09602370 core:CostValuation 2025-05-31 09602370 core:CurrentFinancialInstruments 1 2025-05-31 09602370 core:CurrentFinancialInstruments 1 2024-05-31 09602370 2024-06-01 2025-05-31 09602370 bus:FilletedAccounts 2024-06-01 2025-05-31 09602370 bus:SmallEntities 2024-06-01 2025-05-31 09602370 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09602370 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09602370 bus:Director1 2024-06-01 2025-05-31 09602370 bus:Director2 2024-06-01 2025-05-31 09602370 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Company No: 09602370 (England and Wales)

# BRACKEN INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

BRACKEN INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

BRACKEN INVESTMENTS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 May 2025
BRACKEN INVESTMENTS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 May 2025

DIRECTORS | Shradha Madhani
| S J Madhani

REGISTERED OFFICE | Sheldon House
| The Clump
| Rickmansworth
| WD3 4BQ
| United Kingdom

COMPANY NUMBER | 09602370 (England and Wales)

BRACKEN INVESTMENTS LIMITED

## BALANCE SHEET

As at 31 May 2025
BRACKEN INVESTMENTS LIMITED

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
|  |  |  | Restated - note 2
Fixed assets |  |  |  |
Investment property | 4 | 5,663,258 |  | 4,761,753
Investments | 5 | 17,500,070 |  | 70
|  | 23,163,328 |  | 4,761,823
Current assets |  |  |  |
Debtors | 6 | 7,558,024 |  | 7,086,732
Cash at bank and in hand |  | 1,592,376 |  | 5,504
|  | 9,150,400 |  | 7,092,236
Creditors: amounts falling due within one year | 7 | ( 28,307,847) |  | ( 8,355,076)
Net current liabilities |  | (19,157,447) |  | (1,262,840)
Total assets less current liabilities |  | 4,005,881 |  | 3,498,983
Net assets |  | 4,005,881 |  | 3,498,983
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 4,005,781 |  | 3,498,883
Total shareholders' funds |  | 4,005,881 |  | 3,498,983

For the financial year ending 31 May 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 Bracken Investments Limited (registered number: 09602370) were approved and authorised for issue by the Board of Directors on 24 February 2026. They were signed on its behalf by:

S J Madhani Director |

BRACKEN INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
BRACKEN INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 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

Bracken Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Sheldon House, The Clump, Rickmansworth, WD3 4BQ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Prior year adjustment

A prior year restatement has been made to recognise a balance sheet adjustment. This has decreased the loan from directors balance by £8,227,773 to £nil (previously reported - £8,227,773) and increased the loan from shareholders balance by £8,227,773 to £8,227,773 (previously reported - £nil).

##### Turnover

Turnover relates to rental income and is accounted for on an accruals basis.

##### 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.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Investment property

Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Property is subsequently measured at fair value at each reporting date with changes in fair value recognised in profit or loss.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Prior year adjustment

|  | As previously reported |  | Adjustment |  | As restated
Year ended 31 May 2024 |  | £ |  | £ |  | £
Loans from directors |  | 8,227,773 |  | (8,227,773) |  | 0
Loans from shareholders |  | 0 |  | 8,227,773 |  | 8,227,773

#### 3. Employees

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

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 June 2024 | 4,761,753
Additions | 901,505
As at 31 May 2025 | 5,663,258

#### 5. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 June 2024 | 70 |  | 70
Additions | 17,500,000 |  | 17,500,000
At 31 May 2025 | 17,500,070 |  | 17,500,070
Carrying value at 31 May 2025 | 17,500,070 |  | 17,500,070
Carrying value at 31 May 2024 | 70 |  | 70

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 7,558,024 |  | 7,086,732

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Shareholder loans (note 8) | 28,099,273 |  | 8,227,773
Deferred income | 22,553 |  | 0
Taxation and social security | 168,966 |  | 111,767
Other creditors | 17,055 |  | 15,536
| 28,307,847 |  | 8,355,076

#### 8. Related party transactions

Transactions with owners holding a participating interest in the entity

| 2025 |  | 2024
| £ |  | £
Loans from shareholders | 28,099,273 |  | 8,227,773

During the year, the company repaid loans of £1,448,500 (2024 - £6,915,175) to the shareholders and the shareholders loaned Bracken Investments Limited a total of £21,320,000 (2024 - £8,965,000). The loans are interest free and repayable on demand.