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REGISTERED NUMBER: 00477108 (England and Wales)

BRIERY PROPERTY COMPANY LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2026

BRIERY PROPERTY COMPANY LIMITED (REGISTERED NUMBER: 00477108) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BRIERY PROPERTY COMPANY LIMITED |

Company Information

for the year ended 31 March 2026

| Director: | J R C Arkwright

| Registered office: | The Tarn House

| Middlerigg

| Windermere

| Cumbria

| LA23 1LG

| Registered number: | 00477108 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

BRIERY PROPERTY COMPANY LIMITED (REGISTERED NUMBER: 00477108) |

Balance Sheet

31 March 2026

2026 | 2025 |

| Notes | £ | £

Fixed assets

Tangible assets | 4 | 683,500 |  | 750,000 |  |

Current assets

Debtors | 5 | 12,225 |  | 12,326 |  |

Cash at bank | 108,292 |  | 236,202 |  |

120,517 |  | 248,528 |  |

Creditors

Amounts falling due within one year | 6 | (32,694 | ) | (25,731 | ) |

Net current assets | 87,823 |  | 222,797 |  |

Total assets less current liabilities | 771,323 |  | 972,797 |  |

Capital and reserves

Called up share capital | 7 | 10,000 |  | 10,000 |  |

Revaluation reserve | 8 | (223,316 | ) | (156,816 | ) |

Retained earnings | 984,639 |  | 1,119,613 |  |

Shareholders' funds | 771,323 |  | 972,797 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 21 August 2026 and were signed by:

J R C Arkwright - Director

BRIERY PROPERTY COMPANY LIMITED (REGISTERED NUMBER: 00477108) |

Notes to the Financial Statements

for the year ended 31 March 2026

1. | Statutory information

| Briery Property Company Limited is a private company limited by shares and incorporated in England and Wales. The address of the company's registered office is the Tarn House, Middlerigg, Windermere, Cumbria, LA231LG. The registered number is 00477108.

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Other income

| Dilapidations income is measured at the fair value of consideration received or receivable net of value added tax.

| Financial instruments

| The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 to its financial statements.

| Financial instalments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Taxation

| Tax on the profit or loss 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 directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

| Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment to tax payable in respect of previous years.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Leasing incentives

| The company from time to time provides incentives to enter into new lease agreements. These incentives may take the form of an initial period of the lease being rent free or at a reduced rent. In accordance with the standard accounting treatment for lease incentives, the rent free period or reduction in rent is allocated on a straight line basis over the full lease term or, where a lease commenced prior to the date of transition to Section 1A of FRS102, up to the rent review date.

BRIERY PROPERTY COMPANY LIMITED (REGISTERED NUMBER: 00477108) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

2. | Accounting policies - continued

| Investment property

| Investment properties are properties which are held either to earn rental income or for capital appreciation or for both.

| Investment properties are measured at cost upon initial recognition. The initial cost of the property comprises of its purchase price and any directly attributable expenditure.

| Subsequently, investment property is measured at fair value at each reporting date with changes in fair value recognised in the income statement in the period that they arise. No depreciation is provided in respect of investment properties applying the fair value model.

3. | Employees and directors

| The average number of employees during the year was 1 (2025 - 2 ) .

4. | Tangible fixed assets

Freehold |

property |

| £

| Cost or valuation

| At 1 April 2025 | 750,000 |  |

| Revaluations | (66,500 | ) |

| At 31 March 2026 | 683,500 |  |

| Net book value

| At 31 March 2026 | 683,500 |  |

| At 31 March 2025 | 750,000 |  |

| Independent professional revaluations of all investment properties, taking into account the open

| market conditions, were carried out in the year to 31 March 2026. The Director confirms the value of

| the property is unlikely to have materially changed since this valuation.

| In respect of the fixed assets stated at valuations, the comparable historical cost values are as follows:

|  | 2026 |  | 2025 |  |

|  | £ |  | £ |  |

| Historical cost |  | 906,816 |  | 906,816 |  |

5. | Debtors: amounts falling due within one year |

2026 | 2025 |

| £ | £

| Trade debtors | 12,000 |  | 11,400 |  |

| Other debtors | 225 |  | 926 |  |

12,225 |  | 12,326 |  |

6. | Creditors: amounts falling due within one year |

2026 | 2025 |

| £ | £

| Trade creditors | 4,140 |  | 3,003 |  |

| Taxation and social security | 11,683 |  | 7,306 |  |

| Other creditors | 16,871 |  | 15,422 |  |

32,694 |  | 25,731 |  |

BRIERY PROPERTY COMPANY LIMITED (REGISTERED NUMBER: 00477108) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

value: |  | £ | £

| 10,000 | Ordinary | £1 | 10,000 |  | 10,000 |  |

8. | Reserves

Revaluation |

reserve |

| £

| At 1 April 2025 | (156,816 | ) |

| Revaluation reserve movement | (66,500 | ) |

| At 31 March 2026 | (223,316 | ) |