Acorah Software Products - Accounts Production 19.2.350 false true false 1 November 2024 31 October 2025 31 October 2025 16026896 Mr Dayne Gooding Mr Artan Salijasi true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16026896 2024-10-31 16026896 2025-10-31 16026896 2024-11-01 2025-10-31 16026896 frs-core:Non-currentFinancialInstruments 2025-10-31 16026896 frs-core:RevaluationReserve 2024-11-01 2025-10-31 16026896 frs-core:RevaluationReserve 2024-10-31 16026896 frs-core:RevaluationReserve 2025-10-31 16026896 frs-core:ShareCapital 2025-10-31 16026896 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 16026896 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 16026896 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 16026896 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 16026896 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 16026896 frs-bus:SmallEntities 2024-11-01 2025-10-31 16026896 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 16026896 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 16026896 1 2024-11-01 2025-10-31 16026896 frs-bus:Director1 2024-11-01 2025-10-31 16026896 frs-bus:Director2 2024-11-01 2025-10-31 16026896 frs-countries:EnglandWales 2024-11-01 2025-10-31
Registered number: 16026896
Brooklyn & Bleart Ltd
Financial Statements
For The Year Ended 31 October 2025
Kent Coast Accounts Ltd
AAT Licensed Accountants
Marlowe Innovation Centre
Marlowe Way
Ramsgate
Kent
CT12 6FA
Brooklyn & Bleart Ltd
Contents
Contents

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

Page 1
Brooklyn & Bleart Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 16026896

| 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 450,000
|  |  | 450,000
CURRENT ASSETS
Debtors | 5 | 7,576 |
Cash at bank and in hand |  | 4,715 |
|  | 12,291 |
Creditors: Amounts Falling Due Within One Year | 6 | (159,000 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (146,709 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 303,291
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (212,718 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (24,213 )
NET ASSETS |  |  | 66,360
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100
Revaluation reserve | 11 |  | 72,637
Profit and Loss Account |  |  | (6,377 )
SHAREHOLDERS' FUNDS |  |  | 66,360

Page 1
Page 2
Brooklyn & Bleart Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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
6th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brooklyn & Bleart Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Brooklyn & Bleart Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16026896 . 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. Turnover
Rental income is recognised on a straight-line basis over the period to which it relates in accordance with the terms of the lease.
2.3. Investment Properties
The fair value of the investment property has been determined by the directors based on market evidence of comparable properties and current rental yields. No independent valuation was obtained during the year.
2.4. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect 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.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | -
Additions | 353,150
Revaluations | 96,850
As at 31 October 2025 | 450,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:
Page 3
Page 4
Brooklyn & Bleart Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

| 2025
--- | ---
| £
Cost | 353,150

5. Debtors

| 2025
--- | ---
| £
Due within one year
Other debtors | 7,576

6. Creditors: Amounts Falling Due Within One Year

| 2025
--- | ---
| £
Other creditors | 159,000

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

| 2025
--- | ---
| £
Bank loans | 212,718

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

| 2025
--- | ---
| £
Bank loans and overdrafts | 212,718

9. Deferred Taxation
Deferred taxation arises on the revaluation of investment property.

| 2025
--- | ---
| £
Other timing differences | 24,213

10. Share Capital

| 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 4
Page 5
Brooklyn & Bleart Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
11. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | - | -
Profit for year | - | 66,260
Net investment property revaluation reserve | 72,637 | -
Other comprehensive income for the year | 72,637 | -
Total comprehensive income for the year | 72,637 | 66,260
Transfer to/from Other Reserves | - | (72,637)
As at 31 October 2025 | 72,637 | (6,377 )

The revaluation reserve represents unrealised gains arising from the fair value measurement of investment property and is non-distributable.
12. Related Party Transactions
Related party transactions
At the year end, amounts due to directors were as follows:
* Mr Artan Salijasi – £17,950
* Mr Dayne Stephen Gooding – £89,950
The balances are unsecured, interest-free and repayable on demand. There are no formal repayment terms in place.
At the year end, the company also owed £50,500 to DSG Property Management Ltd, a company controlled by Mr Dayne Stephen Gooding. The balance was unsecured, interest-free and repayable on demand. There were no formal repayment terms in place.
13. Ultimate Controlling Party
The directors consider that the company is jointly controlled by Mr Dayne Stephen Gooding and Mr Artan Salijasi by virtue of their shareholdings and voting rights in the company.
Page 5