REGISTERED NUMBER: 09208449 (England and Wales)

Brar.Sterling-Heights Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D S Brar

REGISTERED OFFICE:

Warwick House

Park Corner Road

Betsham

Southfleet

Kent

DA13 9LN

REGISTERED NUMBER:

09208449 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Tangible assets

4

6,166

8,222

Investments

5

1

2

Investment property

6

15,865,000

16,335,000

15,871,167

16,343,224

CURRENT ASSETS

Debtors

7

425,519

143,962

Cash at bank

59,159

75,986

484,678

219,948

CREDITORS

Amounts falling due within one year

8

11,298,868

8,038,738

NET CURRENT LIABILITIES

(10,814,190

)

(7,818,790

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,056,977

8,524,434

CREDITORS

Amounts falling due after more than one year

9

-

(3,165,962

)

PROVISIONS FOR LIABILITIES

(1,308,754

)

(1,316,339

)

NET ASSETS

3,748,223

4,042,133

CAPITAL AND RESERVES

Called up share capital

200

200

Fair value reserve

3,311,606

3,766,461

Retained earnings

436,417

275,472

3,748,223

4,042,133

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 22 July 2026 and were signed by:

D S Brar - Director

1.	STATUTORY INFORMATION

Brar.Sterling-Heights 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.

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.

Income

Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes and is recognised when they are initially to it, usually on the rendering of an invoice.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

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

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable with changes 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

25,985

DEPRECIATION

At 1 November 2024

17,763

Charge for year

2,056

At 31 October 2025

19,819

NET BOOK VALUE

At 31 October 2025

6,166

At 31 October 2024

8,222

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

2

Disposals

(1

)

At 31 October 2025

1

NET BOOK VALUE

At 31 October 2025

1

At 31 October 2024

2

Fixed assets investments were valued by the director at fair value on 31 October 2025.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

16,335,000

Additions

34,386

Disposals

(400,000

)

Revaluations

(104,386

)

At 31 October 2025

15,865,000

NET BOOK VALUE

At 31 October 2025

15,865,000

At 31 October 2024

16,335,000

Investment properties were valued by the director at fair value on 31 October 2025.

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

2,800

46,175

Other debtors

419,102

92,192

421,902

138,367

Amounts falling due after more than one year:

Amounts recoverable on leases

3,617

5,595

Aggregate amounts

425,519

143,962

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,443,484

1,417,203

Trade creditors

72,167

72,809

Other creditors

6,783,217

6,548,726

11,298,868

8,038,738

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

3,165,962

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

4,397,840

4,537,522

Svenska Handlesbanken AB (PUBL) has fixed and floating charges over the company's assets.