BROOKLYN PARTNERS LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L D Gioffredo

REGISTERED OFFICE:

2 Villiers Court

40 Upper Mulgrave Road

Cheam

Surrey

SM2 7AJ

REGISTERED NUMBER:

11810654 (England and Wales)

ACCOUNTANTS:

Halsey & Co (Accountants) Ltd.

Chartered Certified Accountants

Registered Auditors

2 Villiers Court

40 Upper Mulgrave Road

Cheam

Surrey

SM2 7AJ

FIXED ASSETS

Tangible assets

4

771

1,029

Investments

5

46,218

110,569

46,989

111,598

CURRENT ASSETS

Debtors

6

332,395

181,748

Cash at bank

5,169

1,799

337,564

183,547

CREDITORS

Amounts falling due within one year

7

1,320

1,320

NET CURRENT ASSETS

336,244

182,227

TOTAL ASSETS LESS CURRENT LIABILITIES

383,233

293,825

CREDITORS

Amounts falling due after more than one year

8

(181,690

)

(15,693

)

PROVISIONS FOR LIABILITIES

-

(18,663

)

NET ASSETS

201,543

259,469

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

201,443

259,369

201,543

259,469

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 31st May 2026 and were signed by:

Mrs L D Gioffredo - Director

1.	STATUTORY INFORMATION

Brooklyn Partners Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation 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 in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

1,279

1,744

3,023

DEPRECIATION

At 1st January 2025

975

1,019

1,994

Charge for year

76

182

258

At 31st December 2025

1,051

1,201

2,252

NET BOOK VALUE

At 31st December 2025

228

543

771

At 31st December 2024

304

725

1,029

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st January 2025

110,569

Share of profit/(loss)

(64,351

)

At 31st December 2025

46,218

NET BOOK VALUE

At 31st December 2025

46,218

At 31st December 2024

110,569

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Other debtors

747

100

Amounts falling due after more than one year:

Amounts owed by group undertakings

331,648

181,648

Aggregate amounts

332,395

181,748

Debtors include amounts advanced to group companies which are interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

1,320

1,320

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

181,690

15,693

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £181,690 (2024: £15,693) to L Gioffredo, the director and shareholder of the company .The amount is interest free and repayable on demand.

The company made sales of £3,323 (2024: £17,619) to Ameo Fassett Ltd. company in which it has a 33.3% interest. At the balance sheet date it was owed 3331,648 (2024: £181,648) by Ameo Fassett Ltd.

In 2024 the company received dividends of £8,581 from Ameo Development Ltd, a company in which had a 50% interest and was liquidated in the year.