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Registered number: 00636360
Brent Street Properties Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 5 April 2026
Brent Street Properties Limited
Contents
Contents

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

Page 1
Brent Street Properties Limited
Abridged Balance Sheet
As At 5 April 2026
Abridged Balance Sheet
Registered number: 00636360

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,535,201 |  | 2,575,386
|  |  | 2,535,201 |  | 2,575,386
CURRENT ASSETS
Debtors |  | 34,203 |  | 36,880 |
Cash at bank and in hand |  | 146,641 |  | 206,674 |
|  | 180,844 |  | 243,554 |
Creditors: Amounts Falling Due Within One Year |  | (41,824 ) |  | (87,886 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 139,020 |  | 155,668
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,674,221 |  | 2,731,054
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (53,825 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (38 ) |  | (87 )
NET ASSETS |  |  | 2,674,183 |  | 2,677,142
CAPITAL AND RESERVES
Called up share capital | 6 |  | 112 |  | 112
Share premium account |  |  | 199,988 |  | 199,988
Fair value reserve | 8 |  | (425,396 ) |  | (478,434 )
Profit and Loss Account |  |  | 2,899,479 |  | 2,955,476
SHAREHOLDERS' FUNDS |  |  | 2,674,183 |  | 2,677,142

Page 1
Page 2
Brent Street Properties Limited
Abridged Balance Sheet (continued)
As At 5 April 2026
For the year ending 5 April 2026 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 5 April 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr John Theodosiou Director
08/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brent Street Properties Limited
Notes to the Abridged Financial Statements
For The Year Ended 5 April 2026
Notes to the Abridged Financial Statements
1. General Information
Brent Street Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00636360 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rental income and service charges.
The cost of lease incentives are recognied as a reduction to income over the lease term on a straight line basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 15% on cost

2.4. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
...CONTINUED
Page 3
Page 4
Brent Street Properties Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 5 April 2026
2.5. Taxation - continued
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.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 6 April 2025 | 2,577,062
Disposals | (150,000 )
Revaluation | 110,000
As at 5 April 2026 | 2,537,062
Depreciation
As at 6 April 2025 | 1,676
Provided during the period | 185
As at 5 April 2026 | 1,861
Net Book Value
As at 5 April 2026 | 2,535,201
As at 6 April 2025 | 2,575,386

5. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank loans are secured against the properties to which the loan relates to.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 63,418

Page 4
Page 5
Brent Street Properties Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 5 April 2026
6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 112 |  | 112

7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 6 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 5 April 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr George Theodosiou | 10,334 | 19,939 | (23,700 ) | - | 6,573
Mr John Theodosiou | 8,941 | 39,154 | (43,102 ) | - | 4,993

Beneficial loan interest has been charged on Mr J Theodosiou's overdrawn loan account at a rate of 3.75% p.a. totalling £513 (2025: £657).
Beneficial loan interest has been charged on Mr G Theodosiou's overdrawn loan account at a rate of 3.75% p.a. totalling £773 (2025: £331).
8. Reserves

| Share Premium | Fair value reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 6 April 2025 | 199,988 | (478,434 ) | 2,955,476
Profit for the year and total comprehensive income | - | - | 93,041
Dividends paid | - | - | (96,000)
Movements in fair value reserve | - | 53,038 | -
Transfer to/from Fair value reserve | - | - | (53,038)
As at 5 April 2026 | 199,988 | (425,396 ) | 2,899,479

Page 5