Brodie Property Group Limited Filleted accounts for Companies House (small and micro)

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.