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Brick Street Gallery Limited

Registered Number
13193110
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2026

Brick Street Gallery Limited
Company Information
for the year from 1 March 2025 to 28 February 2026

Directors | Mandeep Singh Binning
| Antonis Demetri
| Vincenzo Salvatore Antonio Spano
| Antonis Theori
| Nicholas Theori

Registered Address | 2nd Floor 10-12 Bourlet Close
| London
| W1W 7BR

Place of Business | Olive Tree Centre
| 472A Larkshall Road
| Higham's Park
| London
| E4 9HH

Registered Number | 13193110 (England and Wales)

Brick Street Gallery Limited
Balance Sheet as at
28 February 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 850,000 |  |  |  | 850,000
|  |  |  | 850,000 |  |  |  | 850,000
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 3,008 |  |  |  | 4,720 |  |
Cash at bank and on hand |  | 1,341 |  |  |  | 3,223 |  |
|  | 4,349 |  |  |  | 7,943 |  |
Creditors amounts falling due within one year | 5 | (543,086) |  |  |  | (535,908) |  |
Net current assets (liabilities) |  |  |  | (538,737) |  |  |  | (527,965)
Total assets less current liabilities |  |  |  | 311,263 |  |  |  | 322,035
Provisions for liabilities | 7 |  |  | (70,761) |  |  |  | (70,761)
Net assets |  |  |  | 240,502 |  |  |  | 251,274
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 120 |  |  |  | 120
Profit and loss account |  |  |  | 240,382 |  |  |  | 251,154
Shareholders' funds |  |  |  | 240,502 |  |  |  | 251,274

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 April 2026, and are signed on its behalf by:
Mandeep Singh Binning Director Registered Company No. 13193110

Brick Street Gallery Limited
Notes to the Financial Statements
for the year ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover represents the net value of the rent received as per rental agreements.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investment property
--- | ---
| Investment Properties are stated at fair market valuation. Surplus or deficit arising on the revaluation are transferred to the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 March 25 | 850,000 |  | 850,000
| At 28 February 26 | 850,000 |  | 850,000
| Net book value
| At 28 February 26 | 850,000 |  | 850,000
| At 28 February 25 | 850,000 |  | 850,000

| The valuation of the properties has been carried out by the directors of the company and reflects the fair market value at the balance sheet date.

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 1,500
| Prepayments and accrued income | 3,008 |  | 3,220
| Total | 3,008 |  | 4,720

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 490 |  | 432
| Other creditors | 540,676 |  | 533,676
| Accrued liabilities and deferred income | 1,920 |  | 1,800
| Total | 543,086 |  | 535,908

6. | Creditors: amounts due after one year
--- | ---
| The bank and bridging loans are secured against the properties and personal guaranties are given by the directors.

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 70,761 |  | 70,761
| Total | 70,761 |  | 70,761