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REGISTERED NUMBER: 03679949 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

Bracken Estates Limited

| Bracken Estates Limited (Registered number: 03679949) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Bracken Estates Limited |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | R Masters

| REGISTERED OFFICE: | Sherwood House

| 41 Queens Road

| Farnborough

| Hants

| GU14 6JP

| REGISTERED NUMBER: | 03679949 (England and Wales)

| ACCOUNTANTS: | Jones & Co

| Sherwood House

| 41 Queens Road

| Farnborough

| Hants

| GU14 6JP

| Bracken Estates Limited (Registered number: 03679949) |

BALANCE SHEET

31 MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 160,000 |  | 160,000 |  |

CURRENT ASSETS

Debtors | 5 | 34,021 |  | 17,007 |  |

Cash at bank | 8,060 |  | 18,606 |  |

42,081 |  | 35,613 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,180 |  | 1,938 |  |

NET CURRENT ASSETS | 39,901 |  | 33,675 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 199,901 |  | 193,675 |  |

PROVISIONS FOR LIABILITIES | 9,628 |  | 9,628 |  |

NET ASSETS | 190,273 |  | 184,047 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Fair value reserve | 7 | 85,958 |  | 85,958 |  |

Retained earnings | 104,313 |  | 98,087 |  |

SHAREHOLDERS' FUNDS | 190,273 |  | 184,047 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 July 2026 and were signed by:

R Masters - Director

| Bracken Estates Limited (Registered number: 03679949) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Bracken 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents rental income which is recognised according to terms of the tenancy.

| Investment property

| No depreciation is provided in respect of investment property the value of which, in the opinion of the directors, is considered to be substantially in excess of cost.

| Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a fair value reserve.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 160,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 160,000 |  |

| At 31 March 2025 | 160,000 |  |

| Included in fair value of investment property is freehold land of £ 125,000 (2025 - £ 125,000 ) which is not depreciated.

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2000 | 12,366 |  |

| Valuation in 2001 | 3,220 |  |

| Valuation in 2002 | 20,000 |  |

| Valuation in 2003 | 7,000 |  |

| Valuation in 2007 | 33,000 |  |

| Valuation in 2009 | (15,000 | ) |

| Valuation in 2022 | 35,000 |  |

| Cost | 64,414 |  |

160,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

| 31.3.26 |  | 31.3.25

£ | £ |

| Cost | 64,414 |  | 64,414 |  |

| The investment property was valued on an open market value basis on 31 March 2026 by Richard Masters, a director .

| Bracken Estates Limited (Registered number: 03679949) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Other debtors | 34,021 |  | 17,007 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Taxation and social security | 1,460 |  | 1,254 |  |

| Other creditors | 720 |  | 684 |  |

2,180 |  | 1,938 |  |

7. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2025

| and 31 March 2026 | 85,958 |  |