Bragg Investments (Tooting) Ltd

Registered number

00603295

Filleted Accounts

5 April 2026

Bragg Investments (Tooting) Ltd
Registered number:		00603295
Balance Sheet
as at 5 April 2026

Notes			2026			2025
£				£
Fixed assets
Investments	3		5,922,504			5,071,716

Current assets
Debtors	4	-			39,500
Cash at bank and in hand		224,798			249,201
		224,798			288,701

Creditors: amounts falling due within one year	5	(8,686)			(9,713)

Net current assets			216,112			278,988

Total assets less current liabilities			6,138,616			5,350,704


Provisions for liabilities			(162,260)			-


Net assets			5,976,356			5,350,704

Capital and reserves
Called up share capital			2,878			2,878
Capital redemption reserve			-			-
Revaluation reserve	6		3,618,627			2,811,403
Profit and loss account			2,354,851			2,536,423

Shareholders' funds			5,976,356			5,350,704

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




E M Ennis
Director
Approved by the board on 15 September 2026

Bragg Investments (Tooting) Ltd
Notes to the Accounts
for the year ended 5 April 2026


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Investments
Investments in
subsidiary			Other
undertakings			investments		Total
£			£		£
	Cost
	At 6 April 2025	-		5,071,716		5,071,716
	Other adjustment			(24,720)		(24,720)
	Additions	-		90,277		90,277
	Revaluation	-		810,725		810,725
	Disposals	-		(25,494)		(25,494)

	At 5 April 2026	-		5,922,504		5,922,504


4	Debtors			2026		2025
£					£

	Deferred tax asset			-		39,500


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Director's Loan Account			5,579		5,401
	Other creditors			3,107		4,312
				8,686		9,713


6	Revaluation reserve			2026		2025
£					£

	At 6 April 2025			2,811,403		2,903,585
	Gain/(loss) on revaluation of investments			807,224		(92,182)

	At 5 April 2026			3,618,627		2,811,403


7	Other information

	Bragg Investments (Tooting) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	34 Croydon Road
	Caterham
	CR3 6QB