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COMPANY REGISTRATION NUMBER: 13026442

Brittanic Property Investments (UK) Limited

Filleted Unaudited Financial Statements

30 November 2025

Brittanic Property Investments (UK) Limited

Balance Sheet

30 November 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 400,981 | 400,981

Current assets

Debtors | 6 | 5,733 |  | 10,037

Creditors: amounts falling due within one year | 7 | ( 401,427) |  | ( 401,427)
| --------- |  | ---------
Net current liabilities |  | ( 395,694) | ( 391,390)
|  | --------- | ---------
Total assets less current liabilities |  | 5,287 | 9,591
|  | ------- | -------
Net assets |  | 5,287 | 9,591
|  | ------- | -------

Capital and reserves

Called up share capital | 8 |  | 300 | 300
Profit and loss account |  | 4,987 | 9,291
|  | ------- | -------
Shareholders funds |  | 5,287 | 9,591
|  | ------- | -------

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 30 November 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 .

Brittanic Property Investments (UK) Limited

Balance Sheet (continued)

30 November 2025
These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:

Mr G Oliveri | Mr D Oliveri
Director | Director

Mr R Oliveri |
Director |

Company registration number: 13026442

Brittanic Property Investments (UK) Limited

Notes to the Financial Statements

Year ended 30 November 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 6 Bruce Grove, London, N17 6RA.
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 the going concern basis after taking into account the excess of current liabilities over current assets at the balance sheet date, as the directors believe that adequate cash resources will be available to operate for the foreseeable future, which covers a period of not less than twelve months from the date the financial statements are approved. The directors will continue to provide financial support and will not seek repayment of the loans provided until the company has sufficient cash reserves.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: Valuation of investment property: The valuation of the company's investment property is inherently subjective due to, among other factors, the nature of the property, its location and the expected future rental revenues from that particular property. As a result, the valuation the company places on its investment property is subject to a degree of uncertainty and are made on the basis of assumptions which may not prove to be accurate, particularly in periods of volatility or low transaction flow in the property market.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
4. Employee numbers
The average number of persons employed by the company during the period was Nil.
5. Tangible assets

| Investment property
| £
Cost |
At 1 December 2024 and 30 November 2025 | 400,981
| ---------
Depreciation |
At 1 December 2024 and 30 November 2025 | –
| ---------
Carrying amount |
At 30 November 2025 | 400,981
| ---------
At 30 November 2024 | 400,981
| ---------

The directors have reviewed the value of the investment property at the balance sheet date, with reference to the fair value and consider the value to be same as the cost.
6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 5,733 | 10,037
| ------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 1,714 | 1,714
Director loan accounts | 399,713 | 399,713
| --------- | ---------
| 401,427 | 401,427
| --------- | ---------

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

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 300 | 300 | 300 | 300
| ---- | ---- | ---- | ----

9. Related party transactions
Included in creditors due within one is a balance of £399,713 (2024: £399,713) owed to the directors. This is interest-free and has no fixed repayment term.