BRITNEST LTD - Accounts

BRITNEST LTD
Contents Page
For the year ended 31 December 2025

Balance Sheet	1
Notes to the Financial Statements	2

BRITNEST LTD
Balance Sheet
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Investments	3	2,590,000	2,590,000
		2,590,000	2,590,000
Current assets
Debtors		299,751	270,391
Cash at bank and in hand		11,771	16,456
		311,522	286,847
Creditors: amount falling due within one year		(37,999)	(69,520)
Net current assets		273,523	217,327

Total assets less current liabilities		2,863,523	2,807,327
Creditors: amount falling due after more than one year		(2,398,984)	(2,366,643)
Provisions for liabilities		(116,903)	(116,903)
Net assets		347,636	323,781

Capital and reserves
Called up share capital		100	100
Revaluation Reserves		472,038	472,038
Fair Value Reserves		(472,038)	(472,038)
Profit and loss account		347,536	323,681
Shareholders' funds		347,636	323,781

For the year ended 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 31 August 2026 and were signed on its behalf by:

-------------------------------
Naveen Kumar PATHA
Director

1

BRITNEST LTD
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

BRITNEST LTD is a private company, limited by shares, registered in England and Wales, registration number 12819569, registration address Flat 4 , 63 Shooters Hill Road, London, SE3 7HS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 January 2025	2,590,000	2,590,000
Additions	-	-
Disposals	-	-
At 31 December 2025	2,590,000	2,590,000

Investment properties are valued annually by the directors on a fair value basis.

2