Brownhill First Estates Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13761030

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		731,770		731,770

			731,770		731,770
CURRENT ASSETS
Debtors	5	5,960		4,935
Cash at bank and in hand		1,874		1,874

		7,834		6,809
Creditors: Amounts Falling Due Within One Year	6	(1,450 )		(350 )

NET CURRENT ASSETS (LIABILITIES)			6,384		6,459

TOTAL ASSETS LESS CURRENT LIABILITIES			738,154		738,229

Creditors: Amounts Falling Due After More Than One Year	7		(639,751 )		(674,684 )

NET ASSETS			98,403		63,545

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			98,402		63,544

SHAREHOLDERS' FUNDS			98,403		63,545

Page 1

Page 2

Brownhill First Estates Ltd

Balance Sheet (continued)

As At 31 December 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bartosz Tomaszewski

Director

08/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Brownhill First Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13761030 . The registered office is 90a Dunsmure Road, London, N16 5JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Going Concern Disclosure

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future.

2.3. Turnover

Rental income represents rents receivable on properties within the UK. Rents are receivable on a monthly basis. Where payments are receivable from tenants for months ending after the balance sheet date, the relevant, material proportion of rent receivable is recorded as deferred income and included in creditors.

2.4. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	731,770

The investment property is held at its historic cost of £731,770. The Director has considered the fair value of the property as at 31 December 2025 and is satisfied that there has been no material change in its fair value from the previous reporting date. Accordingly, no adjustment to the carrying amount has been considered necessary.

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,960	4,935

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	1,450	350

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Page 4

Brownhill First Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	543,228	543,228
Intra-group loans	96,397	131,409
Director's loan account	126	47

	639,751	674,684

The bank loan is secured by a fixed charge over the property together with all buildings, fixtures and fixed plant and machinery at any time.

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1