REGISTERED NUMBER: 08592715 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

BRANDSTONE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S Ludmir

O Shulman

REGISTERED OFFICE:

123a Brooke Road

London

N16 7RJ

REGISTERED NUMBER:

08592715 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

FIXED ASSETS

Investment property

4

1,260,000

1,260,000

CURRENT ASSETS

Debtors

5

232,902

240,783

Cash at bank

979

1,703

233,881

242,486

CREDITORS

Amounts falling due within one year

6

(53,856

)

(58,821

)

NET CURRENT ASSETS

180,025

183,665

TOTAL ASSETS LESS CURRENT LIABILITIES

1,440,025

1,443,665

CREDITORS

Amounts falling due after more than one year

7

(672,654

)

(683,684

)

PROVISIONS FOR LIABILITIES

(180,760

)

(180,760

)

NET ASSETS

586,611

579,221

CAPITAL AND RESERVES

Called up share capital

8

100

100

Revaluation reserve

9

542,281

542,281

Retained earnings

9

44,230

36,840

SHAREHOLDERS' FUNDS

586,611

579,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

O Shulman - Director

1.	STATUTORY INFORMATION

Brandstone Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net rent receivable, excluding value added tax.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

1,260,000

NET BOOK VALUE

At 31 July 2025

1,260,000

At 31 July 2024

1,260,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2015

29,533

Valuation in 2017

333,508

Valuation in 2022

896,959

1,260,000

Investment property was valued on an open market basis on 28 May 2021 by a firm of chartered surveyors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

3,674

4,210

Other debtors

229,228

236,573

232,902

240,783

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

15,879

18,935

Taxation and social security

2,960

2,829

Other creditors

35,017

37,057

53,856

58,821

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

672,654

683,684

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

654,500

654,500

Repayable by instalments

Bank loans more 5 yr by instal

18,154

29,184

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 August 2024

36,840

542,281

579,121

Profit for the year

7,390

7,390

At 31 July 2025

44,230

542,281

586,511