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Registered number: 14133249
Brooklyn Reshan 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
Brooklyn Reshan Ltd
Contents
Contents

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

Page 1
Brooklyn Reshan Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14133249

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 500,000 |  | 410,000
|  |  | 500,000 |  | 410,000
CURRENT ASSETS
Debtors | 5 | 297,783 |  | 34,908 |
Cash at bank and in hand |  | 2,294 |  | 1,000 |
|  | 300,077 |  | 35,908 |
Creditors: Amounts Falling Due Within One Year | 6 | (9,857 ) |  | (7,530 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 290,220 |  | 28,378
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 790,220 |  | 438,378
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (248,141 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (125,000 ) |  | (102,500 )
NET ASSETS |  |  | 417,079 |  | 335,878
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Revaluation reserve | 10 |  | 375,000 |  | 307,500
Profit and Loss Account |  |  | 41,079 |  | 27,378
SHAREHOLDERS' FUNDS |  |  | 417,079 |  | 335,878

Page 1
Page 2
Brooklyn Reshan 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
13th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brooklyn Reshan Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Brooklyn Reshan Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14133249 . 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 that may cast significant doubt on the company’s ability to continue as a going concern.
2.3. Turnover
Rental Income
Rental income is recognised on a straight-line basis over the period to which it relates in accordance with the terms of the lease.
2.4. Investment Properties
Investment properties are measured at fair value, determined annually by the directors based on market evidence of comparable properties and current rental yields. No depreciation is charged.
Changes in fair value are recognised in the profit and loss account.
The fair value of the investment property at the balance sheet date was £500,000. 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.
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.
An equivalent amount has been appropriated to a non-distributable reserve to reflect unrealised gains.
2.5. Taxation
Current tax is based on taxable profit for the year.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax is measured using tax rates expected to apply when the timing differences reverse.
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 | 410,000
Revaluations | 90,000
As at 30 September 2025 | 500,000

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,800 |  | 1,105
Amounts owed by participating interests | 282,850 |  | -
Other debtors | 10,133 |  | 953
| 297,783 |  | 2,058
Due after more than one year
Amounts owed by participating interests | - |  | 32,850
| 297,783 |  | 34,908

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 720 |  | 960
Taxation and social security | 9,137 |  | 6,570
| 9,857 |  | 7,530

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 248,141 |  | -

8. Secured Creditors
Of the creditors the following amounts are secured.
The bank loan is secured by a fixed charge over the company’s investment property.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 248,141 |  | -

9. Share Capital

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

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

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | 307,500 | 27,378
Profit for year | - | 81,201
Net investment property revaluation reserve | 67,500 | -
Other comprehensive income for the year | 67,500 | -
Total comprehensive income for the year | 67,500 | 81,201
Transfer to/from Other Reserves | - | (67,500)
As at 30 September 2025 | 375,000 | 41,079

A revaluation reserve of £375,000 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.
11. Related Party Transactions
At the year end, the Company was owed the following amounts by related parties:

- DSG Property Management Ltd – £250,000 (2024: £nil)
- Reshan Brooklyn Ltd – £32,850 (2024: £32,850)

These entities are related by virtue of common directorship and/or shareholding.
All balances are unsecured, interest-free and repayable on demand. There are no formal repayment terms in place.
12. Ultimate Controlling Party
The company's ultimate controlling party is Dayne Stephen Gooding by virtue of his ownership of 100% of the issued share capital in the company.
Page 5