Brookfield Property Investment Limited

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

Registered number: SC833690

		31 January 2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		292,500

			292,500
CURRENT ASSETS
Debtors	5	2
Cash at bank and in hand		1,307

		1,309
Creditors: Amounts Falling Due Within One Year	6	(90,631 )

NET CURRENT ASSETS (LIABILITIES)			(89,322 )

TOTAL ASSETS LESS CURRENT LIABILITIES			203,178

Creditors: Amounts Falling Due After More Than One Year	7		(227,272 )

NET LIABILITIES			(24,094 )

CAPITAL AND RESERVES
Called up share capital	8		2
Profit and Loss Account			(24,096 )

SHAREHOLDERS' FUNDS			(24,094)

Page 1

Page 2

Brookfield Property Investment Limited

Balance Sheet (continued)

As At 31 January 2026

For the period ending 31 January 2026 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 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 J Shan

Director

09/10/2026

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

1. General Information

Brookfield Property Investment Limited is a private company, limited by shares, incorporated in Scotland, registered number SC833690 . The registered office is 11 South Street, Johnstone, Renfrewshire, Scotland, PA6 7EN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from rental income.

Rental Income

Rental income is recognised in the profit and loss account on a straight-line basis over the term of the lease to which it relates, in accordance with the accruals basis of accounting.

Rental income is recognised in the period in which the property is made available to the tenant, irrespective of when rental payments are received.

Rental income received in advance is recognised as deferred income within creditors, while rental income earned but not yet invoiced or received is recognised as accrued income within debtors.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Investment Property

	31 January 2026
	£
Fair Value
As at 10 January 2025	-
Additions	292,500

As at 31 January 2026	292,500

5. Debtors

	31 January 2026
	£
Due within one year
Other debtors	2

Page 3

Page 4

Brookfield Property Investment Limited

Notes to the Financial Statements (continued)

For the Period 10 January 2025 to 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	31 January 2026
	£
Other creditors	90,631

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

	31 January 2026
	£
Bank loans	227,272

8. Share Capital

	31 January 2026
	£
Called Up Share Capital not Paid	2

Amount of Allotted, Called Up Share Capital	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 10 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Jagjeevan Shan	-	-	90,628	-	90,628

The above loan is unsecured, interest free and repayable on demand.

Page 4