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Registered number: 12912662
Reshan Brooklyn Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Kent Coast Accounts Ltd
AAT Licensed Accountants
Marlowe Innovation Centre
Marlowe Way
Ramsgate
Kent
CT12 6FA
Reshan Brooklyn Ltd
Contents
Contents

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

Page 1
Reshan Brooklyn Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12912662

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,682,703 |  | 1,682,703
|  |  | 1,682,703 |  | 1,682,703
CURRENT ASSETS
Debtors | 5 | 6,260 |  | 10,352 |
Cash at bank and in hand |  | 4,717 |  | 3,415 |
|  | 10,977 |  | 13,767 |
Creditors: Amounts Falling Due Within One Year | 6 | (198,697 ) |  | (41,591 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (187,720 ) |  | (27,824 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,494,983 |  | 1,654,879
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (904,500 ) |  | (1,075,683 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (144,311 ) |  | (144,311 )
NET ASSETS |  |  | 446,172 |  | 434,885
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Revaluation reserve | 9 |  | 432,934 |  | 432,934
Profit and Loss Account |  |  | 12,238 |  | 951
SHAREHOLDERS' FUNDS |  |  | 446,172 |  | 434,885

Page 1
Page 2
Reshan Brooklyn Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Dayne Gooding Director
10th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Reshan Brooklyn Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Reshan Brooklyn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12912662 . The registered office is 146 Northdown Road, Cliftonville, Margate, Kent, CT9 2QN.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Rental Income
Rental income arising from investment properties is recognised on a straight-line basis over the period to which it relates, in accordance with the terms of the lease. Rental income is included within turnover in the period it is earned.
2.4. Investment Properties
All investment properties are measured at fair value, which is determined annually based on current market rents and investment yields for comparable properties. Adjustments are made where necessary to reflect differences in the nature, location, or condition of the individual assets. Depreciation is not charged on investment properties.
Changes in fair value are recognised in the profit and loss account. Corresponding amounts are transferred to a separate non-distributable revaluation reserve, which is ring-fenced from distribution.
The fair value of the investment property at the balance sheet date was £1,682,703. This valuation has been determined by the directors based on their knowledge of the property, current market conditions, and recent market evidence for similar assets. No external valuation was undertaken during the year.
A revaluation surplus of £432,934 has been recognised in the profit and loss account. An equivalent amount has been transferred to a non-distributable revaluation reserve after the deffered taxation.
Deferred taxation is recognised at each valuation period. The measurement of deferred tax liabilities reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
2.5. 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 year 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: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 and 30 September 2025 | 1,682,703

Page 3
Page 4
Reshan Brooklyn Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,051 |  | 5,592
Prepayments and accrued income | 3,009 |  | 4,560
Other debtors | 200 |  | 200
| 6,260 |  | 10,352

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | 139,539 |  | 32,850
Other creditors | 55,395 |  | 8,472
Taxation and social security | 3,763 |  | 269
| 198,697 |  | 41,591

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 904,500 |  | 904,500
Other creditors | - |  | 171,183
| 904,500 |  | 1,075,683

The bank loan is secured by a fixed charge over the company’s investment property.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | 432,934 | 951
Profit for the year and total comprehensive income | - | 11,287
As at 30 September 2025 | 432,934 | 12,238

A revaluation reserve of £432,934 has been recognised in respect of the fair value increase in investment property. This reserve is non-distributable and has been ring-fenced from retained earnings.
The amount represents unrealised gains arising from the revaluation of investment property to fair value in accordance with Section 16 of FRS 102. The reserve will remain non-distributable until such time as the gains are realised through disposal of the underlying asset.
10. Related Party Transactions
At the year end, the Company owed amounts to related parties, being entities and individuals under common ownership and/or common directorship with the sole director and majority shareholder, as follows: Westbrook Esplanade Investments Limited £106,689 (2024: £111,689), DSG Property Management Ltd £nil (2024: £1,500), Brooklyn Reshan Ltd £32,850 (2024: £32,850), Dayne Gooding £3,340 (2024: £3,340) and Saseenthiran Krishnapillai £51,154 (2024: £56,154). All balances were interest-free, unsecured and repayable on demand.
Page 4
Page 5
Reshan Brooklyn Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
11. Ultimate Controlling Party Not Known
The company's ultimate controlling party is unknown.
Page 5