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Company Registration Number: 05464164

Brickwall Estates Ltd

Unaudited Financial Statements

for the financial year ended 31 October 2025

Brickwall Estates Ltd

Company Registration Number: 05464164

BALANCE SHEET

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 4,728,530 |  | 5,527,344
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 10,373 |  | 21,242
Cash and cash equivalents |  |  | 6,674 |  | 14,587
|  |  | ───────── |  | ─────────
|  |  | 17,047 |  | 35,829
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (130,773) |  | (268,743)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (113,726) |  | (232,914)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 4,614,804 |  | 5,294,430
Creditors:

amounts falling due after more than one year |  | 8 | (3,270,618) |  | (3,846,605)
Provisions for liabilities |  | 9 | (246,930) |  | (281,771)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 1,097,256 |  | 1,166,054
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Revaluation reserve |  |  | 1,030,471 |  | 1,158,907
Retained earnings |  |  | 66,685 |  | 7,047
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 1,097,256 |  | 1,166,054
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 6 June 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr M N Muller |  |  |  |  |
Director |  |  |  |  |

Brickwall Estates Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| Brickwall Estates Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 05464164. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover represents rental income recognised on a straight line basis over the term of the lease. Turnover also includes property development and subsequent sales of properties.
| Goodwill
| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, has been fully amortised evenly over its estimated useful life of four years
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Profit and Loss Account.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 3).

4. | Intangible assets
|  | Goodwill | Total
|  | £ | £
| Cost
| At 1 November 2024 | 6,000 | 6,000
|  | ───────── | ─────────
| At 31 October 2025 | 6,000 | 6,000
|  | ───────── | ─────────
| Amortisation
| At 31 October 2025 | 6,000 | 6,000
|  | ───────── | ─────────
| Net book value
| At 31 October 2025 | - | -
|  | ═════════ | ═════════

5. | Tangible assets
|  | Investment | Plant and | Total
|  | properties | machinery |
|  | £ | £ | £
| Cost
| At 1 November 2024 | 5,472,186 | 244,042 | 5,716,228
| Additions | - | 7,347 | 7,347
| Disposals | (773,680) | (29,443) | (803,123)
|  | ───────── | ───────── | ─────────
| At 31 October 2025 | 4,698,506 | 221,946 | 4,920,452
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 November 2024 | - | 188,884 | 188,884
| Charge for the financial year | - | 30,904 | 30,904
| On disposals | - | (27,866) | (27,866)
|  | ───────── | ───────── | ─────────
| At 31 October 2025 | - | 191,922 | 191,922
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 October 2025 | 4,698,506 | 30,024 | 4,728,530
|  | ═════════ | ═════════ | ═════════
| At 31 October 2024 | 5,472,186 | 55,158 | 5,527,344
|  | ═════════ | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 10,373 | 16,440
| Amounts owed by related parties | - | 3,000
| Other debtors | - | 1,250
| Prepayments and accrued income | - | 552
|  | ───────── | ─────────
|  | 10,373 | 21,242
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 5,834 | 10,000
| Trade creditors | 6,047 | 7,974
| Taxation | 10,001 | 286
| Directors' current accounts | 31,819 | 124,078
| Other creditors | 26,336 | 87,258
| Accruals | 50,736 | 39,147
|  | ───────── | ─────────
|  | 130,773 | 268,743
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | 3,269,793 | 3,838,967
| Other loans | 825 | 7,638
|  | ───────── | ─────────
|  | 3,270,618 | 3,846,605
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 7) | 5,834 | 10,000
| Repayable between one and two years | - | 5,834
| Repayable in five years or more | 3,269,793 | 3,833,133
|  | ───────── | ─────────
|  | 3,275,627 | 3,848,967
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 281,771 | 281,771 | 247,738
| Charged to profit and loss | (34,841) | (34,841) | 34,033
|  | ───────── | ───────── | ─────────
| At financial year end | 246,930 | 246,930 | 281,771
|  | ═════════ | ═════════ | ═════════

10. | Related party transactions
| Net balances with related parties:
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Trading amounts owed to/ (due from) related parties |  |  | - | (3,000)
|  |  |  | ═════════ | ═════════
| Included in other debtors is an amount of £ nil (2024: £3,000) due from Stonewall Estates Ltd, a company owned and directed by Mr Mark Muller, the owner and director of Brickwall Estates Ltd. This loan is unsecured, interest free and repayable on demand.

11. | Directors' advances, credits and guarantees
| Included in other creditors is an amount of £31,819 (2024: £124,078) owed to the directors of the company. This loan is unsecured, interest free and repayable on demand.

12. | SECURED DEBTS
| The following secured debts are included within creditors:
|  | 2025 | 2024
|  | £ | £
| Bank loans | 3,275,627 | 3,848,967
|  | ═════════ | ═════════
| The loans are secured by way of fixed and floating charges over the properties and all undertakings of the business.