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REGISTERED NUMBER: 00609878 (England and Wales)

| BROOKER SETTLED ESTATES LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

BROOKER SETTLED ESTATES LIMITED (REGISTERED NUMBER: 00609878) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BROOKER SETTLED ESTATES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | R J Brooker

| Mrs K Forester

| Mrs C Whitnall

| G L Brooker

| SECRETARY: | Mrs S M Brooker

| REGISTERED OFFICE: | Suite D, The Business Centre

| Faringdon Avenue

| Romford

| Essex

| RM3 8EN

| REGISTERED NUMBER: | 00609878 (England and Wales)

| ACCOUNTANTS: | Clay Ratnage Strevens & Hills

| Chartered Accountants

| Suite D, The Business Centre

| Faringdon Avenue

| Romford

| Essex

| RM3 8EN

BROOKER SETTLED ESTATES LIMITED (REGISTERED NUMBER: 00609878) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,095 |  | 8,666 |  |

Investments | 5 | 42,477 |  | 42,477 |  |

Investment property | 6 | 4,496,730 |  | 4,496,730 |  |

4,549,302 |  | 4,547,873 |  |

CURRENT ASSETS

Debtors | 7 | 67,031 |  | 67,837 |  |

Cash at bank | 79,155 |  | 16,714 |  |

146,186 |  | 84,551 |  |

CREDITORS

Amounts falling due within one year | 8 | 595,267 |  | 505,801 |  |

NET CURRENT LIABILITIES | (449,081 | ) | (421,250 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,100,221 |  | 4,126,623 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (73,781 | ) | (89,231 | ) |

PROVISIONS FOR LIABILITIES | 11 | (805,618 | ) | (796,159 | ) |

NET ASSETS | 3,220,822 |  | 3,241,233 |  |

CAPITAL AND RESERVES

Called up share capital | 150 |  | 150 |  |

Fair value reserve | 12 | 3,153,502 |  | 3,153,502 |  |

Retained earnings | 12 | 67,170 |  | 87,581 |  |

3,220,822 |  | 3,241,233 |  |

BROOKER SETTLED ESTATES LIMITED (REGISTERED NUMBER: 00609878) |

BALANCE SHEET - continued

31 MARCH 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

R J Brooker - Director

BROOKER SETTLED ESTATES LIMITED (REGISTERED NUMBER: 00609878) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Brooker Settled Estates 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.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investment property

| Investment property is carried at fair value determined annually by the directors 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. Changes in fair value are recognised in the Profit and loss account.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements,

| when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

BROOKER SETTLED ESTATES LIMITED (REGISTERED NUMBER: 00609878) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

| Classification of financial liabilities: 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 the deduction of all its liabilities.

| Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

| Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

| Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

BROOKER SETTLED ESTATES LIMITED (REGISTERED NUMBER: 00609878) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Interest income

| Interest income is recognised in profit or loss using the effective interest method.

| Valuation of investments

| Investments in subsidiaries are measured at cost less accumulated impairment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 22,973 |  | 27,649 |  | 50,622 |  |

| Additions | 4,790 |  | - |  | 4,790 |  |

| At 31 March 2025 | 27,763 |  | 27,649 |  | 55,412 |  |

| DEPRECIATION

| At 1 April 2024 | 17,470 |  | 24,486 |  | 41,956 |  |

| Charge for year | 2,570 |  | 791 |  | 3,361 |  |

| At 31 March 2025 | 20,040 |  | 25,277 |  | 45,317 |  |

| NET BOOK VALUE

| At 31 March 2025 | 7,723 |  | 2,372 |  | 10,095 |  |

| At 31 March 2024 | 5,503 |  | 3,163 |  | 8,666 |  |

5. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 42,477 |  |

| NET BOOK VALUE

| At 31 March 2025 | 42,477 |  |

| At 31 March 2024 | 42,477 |  |

BROOKER SETTLED ESTATES LIMITED (REGISTERED NUMBER: 00609878) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 4,496,730 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,496,730 |  |

| At 31 March 2024 | 4,496,730 |  |

| The 2025 valuations were made by the directors, on an open market value for existing use basis.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,413 |  | 6,140 |  |

| Amounts owed by associates | 36,504 |  | 36,323 |  |

| Other debtors | 28,114 |  | 25,374 |  |

67,031 |  | 67,837 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 10) | 12,297 |  | 12,747 |  |

| Amounts owed to associates | 82,492 |  | 82,732 |  |

| Taxation and social security | 3,900 |  | 980 |  |

| Other creditors | 496,578 |  | 409,342 |  |

595,267 |  | 505,801 |  |

| The following liabilities were secured:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Bank loans |  | 12,297 |  | 12,747 |  |

| Details of security provided:

| The bank loans are secured over the property at 3 Birkbeck Road, London, W5 4ES in favour of Onesavings Bank Plc.

BROOKER SETTLED ESTATES LIMITED (REGISTERED NUMBER: 00609878) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 10) | 73,781 |  | 89,231 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 24,594 |  | 38,242 |  |

| The bank loans are secured over the property at 3 Birkbeck Road, London, W5 4ES in favour of Onesavings Bank Plc.

10. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 12,297 |  | 12,747 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 12,297 |  | 12,747 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 36,890 |  | 38,242 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 24,594 |  | 38,242 |  |

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Tax losses carried forward | - |  | (9,460 | ) |

| Investment property revaluation | 805,618 |  | 805,619 |  |

805,618 |  | 796,159 |  |

BROOKER SETTLED ESTATES LIMITED (REGISTERED NUMBER: 00609878) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

11. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 796,159 |  |

| Charge to Income Statement during year | 9,459 |  |

| Balance at 31 March 2025 | 805,618 |  |

12. | RESERVES

| Fair value reserve

| Fair value reserves relating to the unrealised gain or loss on fair value adjustments of investment

| properties. Deferred tax has been provided on the revaluation of investment properties.

| Profit and loss account

| Includes all current and prior period retained profits and losses.

13. | RELATED PARTY DISCLOSURES

| The company had the following related party transactions:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Amounts owed by an associated company |  | 36,504 |  | 36,323 |  |

| Amounts owed to an associated company |  | 82,492 |  | 82,793 |  |

14. | CONTROLLING PARTY

| Mr G L Brooker and his wife own 54% of Pamwillow Limited (1439392 - incorporated in England and Wales), which owns 50% of the shares in Brooker Settled Estates Limited.