BROOKLAND PEARL LIMITED Accounts






BROOKLAND PEARL LIMITED

	Company No. 08763620
		Information for Filing with The Registrar
		30 November 2025

The Directors present their report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was consultancy services.




Directors

The Directors who served at any time during the year were as follows:

D. Abrams
L. Abrams







































Employees
The Directors are responsible for preparing the Directors' report and the accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: * select suitable accounting policies and then apply them consistently; * make judgments and estimates that are reasonable and prudent; * state whether applicable United Kingdom Accounting Standards, comprising FRS 102 Section 1A, have been followed, subject to any material departures disclosed and explained in the financial statements; * prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

D. Abrams
Director
24 September 2026

at	30 November 2025
Company No.		08763620	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	92,681	2,527

	Investments		5	118,374	83,602
				211,055	86,129
Current assets

	Debtors		6	24,000	173,159

	Cash at bank and in hand			501,177	458,836
				525,177	631,995
Creditors: Amount falling due within one year			7	(111,179)	(62,646)
Net current assets				413,998	569,349
Total assets less current liabilities				625,053	655,478
Creditors: Amounts falling due after more than one year			8	(69,281)	(5,051)



Net assets				555,772	650,427

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	555,672	650,327

Total equity				555,772	650,427



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 24 September 2026 and signed on its behalf by:
D. Abrams
Director
24 September 2026

for the year ended 30 November 2025

General information

BROOKLAND PEARL LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08763620

Its registered office is:

201 Haverstock Hill

Second Floor C/O Fkgb

London

NW3 4QG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover represents amounts receivable for consultancy and legal services provided during the year, net of VAT and discounts, and excluding disbursements incurred on behalf of clients.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 December 2024	-	8,153	8,153
		Additions	97,000	-	97,000



		At 30 November 2025	97,000	8,153	105,153
		Depreciation
		At 1 December 2024	-	5,626	5,626
		Charge for the year	5,666	1,180	6,846



		At 30 November 2025	5,666	6,806	12,472
		Net book values
		At 30 November 2025	91,334	1,347	92,681
		At 30 November 2024	-	2,527	2,527

5	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 December 2024	83,602	83,602
		Additions	34,772	34,772


		At 30 November 2025	118,374	118,374
		Provisions/Impairment





		Net book values
		At 30 November 2025	118,374	118,374
		At 30 November 2024	83,602	83,602

6	Debtors
			2025	2024
			£	£
		Trade debtors	24,000	-





		Other debtors	-	173,159

			24,000	173,159

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	5,029	9,977
		Other loans	9,876	-



		Taxes and social security	65,833	49,269

		Other creditors	27,041	-
		Accruals and deferred income	3,400	3,400
			111,179	62,646

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	-	5,051
		Other loans	69,281	-





			69,281	5,051

Share Capital

Ordinary

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	352,817	304,208

			352,817	304,208

		Dividends by type:

		Equity dividends	352,817	304,208
			352,817	304,208