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Registered number: 15204222
Bradstock Capital Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Walnut Tree Accountancy Ltd
Bradstock Capital Ltd
Contents
Contents

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

Page 1
Bradstock Capital Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15204222

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 313,000 |  | -
|  |  | 313,000 |  | -
CURRENT ASSETS
Debtors | 5 | 1 |  | (999 ) |
Cash at bank and in hand |  | 7,657 |  | - |
|  | 7,658 |  | (999 ) |
Creditors: Amounts Falling Due Within One Year | 6 | (135,839 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | (128,181 ) |  | (999 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 184,819 |  | (999 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (157,536 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,750 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 16,533 |  | (999 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Other reserves |  |  | (10,750 ) |  | -
Fair value reserve | 9 |  | 26,298 |  | -
Profit and Loss Account |  |  | 984 |  | (1,000 )
SHAREHOLDERS' FUNDS |  |  | 16,533 |  | (999)

Page 1
Page 2
Bradstock Capital 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 J Hume Director
03/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bradstock Capital Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Bradstock Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15204222 . The registered office is 20 Wenlock Road, London, N1 7GU.
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 represents the gross value of rental income receivable from investment properties, excluding VAT (if applicable) and VAT-exempt residential rents, recognised on an accruals basis over the term of the lease.
2.3. 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 and posted to the Fair Value reserve. Deferred taxation is provided on investment property at the rate expected to apply when the property is sold and posted to Other reserves.
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: NIL (2024: NIL)
- -
Page 3
Page 4
Bradstock Capital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Investment Property

| 31 October 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | -
Additions | 286,702
Fair value adjustments | 26,298
As at 31 October 2025 | 313,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Cost | 286,702 |  | -
Accumulated depreciation and impairment | 8,601 |  | -
Carrying amount | 278,101 |  | -

The best evidence of the fair value of investment property is a quoted price in an active market. If not available, the price in a binding sale agreement or recent transaction for an identical (or similar) property provides evidence of the fair value.
The company’s investment property, with a fair value of £313,000, has been pledged as security for the mortgage held on the property of £169,500.
5. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1 |  | (999)

6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,153 |  | -
Corporation tax | 465 |  | -
Other creditors | 4,999 |  | -
Accruals and deferred income | 1,800 |  | -
Director's loan account | 118,422 |  | -
| 135,839 |  | -

The bank loan is secured by a fixed charge over the company's investment property. It is measured at amortised cost using the effective interest method, spreading any relevant transaction costs over the period. Interest on the loan is payable in monthly instalments, with the principal repayment due upon maturity.
Page 4
Page 5
Bradstock Capital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 157,536 |  | -

The bank loan is secured by a fixed charge over the company's investment property. It is measured at amortised cost using the effective interest method, spreading any relevant transaction costs over the period. Interest on the loan is payable in monthly instalments, with the principal repayment due upon maturity.
8. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Reserves

| Other reserves | Fair value reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 November 2024 | - | - | (1,000 )
Profit for year | - | - | 17,532
Deferred tax recognised | (10,750) | - | -
Other comprehensive income for the year | (10,750 ) | - | -
Total comprehensive income for the year | (10,750) | - | 17,532
Movements in fair value reserve | - | 26,298 | -
Transfer to/from other reserves | - | - | (15,548)
As at 31 October 2025 | (10,750 ) | 26,298 | 984

Page 5