REGISTERED NUMBER: 03679949 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

Bracken Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 .

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