REGISTERED NUMBER: 10241661 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

BRENTFIELD ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr I C Gluck

REGISTERED OFFICE:

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

REGISTERED NUMBER:

10241661 (England and Wales)

ACCOUNTANTS:

DAS Accounting & Partners (UK) LLP

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

FIXED ASSETS

Investment property

5

644,198

644,198

CURRENT ASSETS

Debtors

6

42,650

28,663

Cash at bank

1,411

8,449

44,061

37,112

CREDITORS

Amounts falling due within one year

7

(203,673

)

(178,017

)

NET CURRENT LIABILITIES

(159,612

)

(140,905

)

TOTAL ASSETS LESS CURRENT LIABILITIES

484,586

503,293

CREDITORS

Amounts falling due after more than one year

8

(395,834

)

(400,163

)

NET ASSETS

88,752

103,130

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

88,751

103,129

SHAREHOLDERS' FUNDS

88,752

103,130

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2026 and were signed by:

Mr I C Gluck - Director

1.	STATUTORY INFORMATION

Brentfield 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention except that investment property is measured at fair value through profit or loss.

Judgements and key sources of estimation uncertainty

In the application of company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amounts of the assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The valuation of investment properties is inherently subjective, depending on many factors, including the individual nature of each property, its location and expected future net rental values, market yields and comparable market transactions.Therefore, the valuation is subject to a degree of uncertainty and is made on the basis of assumptions which may not prove to be accurate, particularly in periods of difficult market or economic conditions.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4.	EMPLOYEES AND DIRECTORS

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

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

and 30 June 2025

644,198

NET BOOK VALUE

At 30 June 2025

644,198

At 30 June 2024

644,198

The director is of the opinion that £644,198 represents the open market value of the company's investment property at 30 June 2025, which is equal to cost.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

42,650

28,663

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans

4,050

5,495

Trade creditors

3,420

3,300

Taxation

-

4,174

Other creditors

196,203

165,048

203,673

178,017

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

395,834

400,163

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

395,834

396,075

The bank loans are secured by legal charges over the company's investment property.

9.	RELATED PARTY DISCLOSURES

Other debtors include amounts of £2,650 (2024: £3,663) owed to companies of which the director of the company is also a director.

Other creditors include amounts of £192,581 (2024: £152,305) owed to companies of which the director of the company is also a director.