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COMPANY REGISTRATION NUMBER: 10809786

Brodie Property Group Limited

Filleted Unaudited Financial Statements

31 December 2025

Brodie Property Group Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 2

Brodie Property Group Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 5 |  | 704,061 | 561

Current assets

Debtors | 6 | 3,302 |  | 184,906

Creditors: amounts falling due within one year | 7 | 522,296 |  | 400
| --------- |  | ---------
Net current (liabilities)/assets |  | ( 518,994) | 184,506
|  | --------- | ---------
Total assets less current liabilities |  | 185,067 | 185,067
|  | --------- | ---------

Capital and reserves

Called up share capital | 8 |  | 200 | 200
Profit and loss account |  | 184,867 | 184,867
|  | --------- | ---------
Shareholders funds |  | 185,067 | 185,067
|  | --------- | ---------

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 .
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: 10809786

Brodie Property Group 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, England, CM2 0AW, Essex.
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.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Investments

| Shares in group undertakings | Shares in participating interests | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 | 511 | 50 | 561
Additions | 703,500 | – | 703,500
| --------- | ---- | ---------
At 31 December 2025 | 704,011 | 50 | 704,061
| --------- | ---- | ---------
Impairment |  |  |
At 1 January 2025 and 31 December 2025 | – | – | –
| --------- | ---- | ---------

Carrying amount |  |  |
At 31 December 2025 | 704,011 | 50 | 704,061
| --------- | ---- | ---------
At 31 December 2024 | 511 | 50 | 561
| --------- | ---- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group/related undertakings | 3,302 | 184,906
| ------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings | 522,296 | 400
| --------- | ----

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

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £ 1 each | 100 | 100 | 100 | 100
Ordinary B shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----
| 200 | 200 | 200 | 200
| ---- | ---- | ---- | ----

9. 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 | – | – | 3,302 | 2,902
| ---- | ---- | ------- | -------

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.