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COMPANY REGISTRATION NUMBER: 10809853

Brodie (Bansons) Limited

Filleted Unaudited Financial Statements

31 December 2025

Brodie (Bansons) Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Brodie (Bansons) Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 8,475 | 8,808
Investments | 6 |  | 5 | 5
|  | ------- | -------
|  | 8,480 | 8,813

Current assets

Stocks | 459,108 |  | 287,320
Debtors | 7 | 232,022 |  | 292,551
Cash at bank and in hand | 572 |  | 1,699
| --------- |  | ---------
| 691,702 |  | 581,570

Creditors: amounts falling due within one year | 8 | 1,084,447 |  | 867,370
| ------------ |  | ---------
Net current liabilities |  | 392,745 | 285,800
|  | --------- | ---------
Total assets less current liabilities |  | ( 384,265) | ( 276,987)
|  | --------- | ---------
Net liabilities |  | ( 384,265) | ( 276,987)
|  | --------- | ---------

Capital and reserves

Called up share capital | 9 |  | 100 | 100
Profit and loss account |  | ( 384,365) | ( 277,087)
|  | --------- | ---------
Shareholders deficit |  | ( 384,265) | ( 276,987)
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Brodie (Bansons) Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

Mr W Brodie
Director

Company registration number: 10809853

Brodie (Bansons) Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on a going concern basis which is dependent upon the continued support of the directors. The directors have indicated their willingness to support the company in the foreseeable future by ensuring sufficient funds are available for the company to continue trading. Therefore the directors consider the going concern basis is appropriate.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Computer equipment | - | 20% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. Profit is recognised when there is a reliable estimate for the profit to be calculated.
Financial instruments
Financial instruments 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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. Tangible assets

| Equipment
| £
Cost |
At 1 January 2025 | 17,562
Additions | 4,971
Disposals | ( 8,920)
| --------
At 31 December 2025 | 13,613
| --------
Depreciation |
At 1 January 2025 | 8,754
Charge for the year | 1,623
Disposals | ( 5,239)
| --------
At 31 December 2025 | 5,138
| --------
Carrying amount |
At 31 December 2025 | 8,475
| --------
At 31 December 2024 | 8,808
| --------

6. Investments

| Shares in group undertakings
| £
Cost |
At 1 January 2025 and 31 December 2025 | 5
| ----
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ----

Carrying amount |
At 31 December 2025 | 5
| ----
At 31 December 2024 | 5
| ----

7. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group/related undertakings | 228,647 | 292,052
Other debtors | 3,375 | 499
| --------- | ---------
| 232,022 | 292,551
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 84 | 11,911
Amounts owed to group undertakings | 25,983 | 5
Accruals and deferred income | 2,500 | 2,200
Director loan accounts | 1,055,768 | 851,191
Other creditors | 112 | 2,063
| ------------ | ---------
| 1,084,447 | 867,370
| ------------ | ---------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

10. Related party transactions
During the year the company entered into the following transactions with related parties:

| Transaction value | Balance owed by/(owed to)
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Other related parties | – | – | 7,012 | 25,517
Directors loan accounts | – | – | ( 1,055,768) | ( 851,191)
| ---- | ---- | ------------ | ---------

The company has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with wholly owned subsidiaries within the group.
11. Controlling party
The ultimate parent undertaking is Brodie Property Group Limited, a company incorporated in England and Wales. The registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.