Bramhall Commercial Limited

Bramhall Commercial Limited
Contents Page
For the year ended 31 August 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4
Notes to the Financial Statements	5

Bramhall Commercial Limited
Company Information
For the year ended 31 August 2026

Director	Anthony Kirkham
Registered Number	10907919
Registered Office	Flynn House 32 Woodford Road Bramhall Cheshire SK7 1PA

1

Bramhall Commercial Limited
Director's Report
For the year ended 31 August 2026

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 August 2026.

Principal activities

The Company's principal activity during the year was procuring finance for operators within the property development sector outside of traditional avenues, and to a lesser extent, acting as principal lender.

Director

The director who served the Company throughout the year was as follows:

Anthony Kirkham

Statement of director's responsibilities

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is 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 financial statements, the director is required to:-

select suitable accounting policies and then apply them consistently.
make judgments and accounting estimates that are reasonable and prudent.
State whether applicable UK Accounting Standards have been followed (subject to any material departures disclosed); and
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is 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 director is also responsible for the maintenance and integrity of the corporate and financial information included on the Company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Anthony Kirkham
Director

Date approved: 07 October 2026

2

Bramhall Commercial Limited Accountants' Report For the year ended 31 August 2026
You consider that the Company is exempt from an audit for the year ended 31 August 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for that financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts. OMB Tax Limited Unit 10, Clayfield Mews Newcomen Road Tunbridge Wells TN4 9PA 07 October 2026 3

Bramhall Commercial Limited
Accountants' Report
For the year ended 31 August 2026

You consider that the Company is exempt from an audit for the year ended 31 August 2026.

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for that financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.

OMB Tax Limited
Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
07 October 2026

3

Registered Number: 10907919 Bramhall Commercial Limited
Statement of Financial Position
As at 31 August 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	23,915	28,595
		23,915	28,595
Current assets
Debtors	5	15,928,801	6,968,492
Cash at bank and in hand		108,703	114,111
		16,037,504	7,082,603
Creditors: amount falling due within one year	6	(15,735,689)	(6,868,533)
Net current assets		301,815	214,070

Total assets less current liabilities		325,730	242,665
Net assets		325,730	242,665

Capital and reserves
Called up share capital	7	10	1
Profit and loss account		325,720	242,664
Shareholders' funds		325,730	242,665

For the year ended 31 August 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 07 October 2026 and were signed by:

-------------------------------
Anthony Kirkham
Director

4

Bramhall Commercial Limited
Notes to the Financial Statements
For the year ended 31 August 2026

General Information

Bramhall Commercial Limited is a private company, limited by shares, registered in England and Wales, number 10907919, at Flynn House, 32 Woodford Road, Bramhall, Cheshire, SK7 1PA.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements are presented in £ Sterling (which is the operational currency of the Company), under the historical cost convention in accordance with the accounting policies.

Going concern basis

In preparing the financial statements, the director is required to make an assessment of the ability of the Company to continue as a going concern. The director has considered all available evidence for the Company which covers the 12 months from the date of signing these financial statements. The director has paid particular attention to likely cashflow requirements and future availability of adequate cashflow to the Company.

On the basis of this consideration, the director is confident that the Company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion he is satisfied that no material uncertainty exists. As a result of the above, the director concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

Turnover

Turnover comprises the contractual sums due to the Company pursuant to the short-term [less than 1 year] loan agreements entered into with its borrowers.

Taxation

Taxation represents the sum of tax currently payable, recognised in the profit and loss account. No provision is made for deferred tax. The Company's liability is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Indebtedness

The Company arranges secured lending to borrowers. In respect of the borrowing arranged, the Company has entered into 9 Sub-Mortgage charging documents as follows:

1/ Created 8 November 2022 in favour of Westfoot Investments Limited.

2/ Created 10 November 2022 in favour of Gks Bridging LTD.

3/ Created 30 January 2023 in favour of Westfoot Investments Limited.

4/ Created 19 January 2026 in favour of Charles Street Commercial Investments Limited.

5/ Created 19 January 2026 in favour of Charles Street Commercial Investments Limited.

6/ Created 11 February 2026 in favour of Charles Street Commercial Investments Limited.

7/ Created 10 April 2026 in favour of Silver Carr Limited.

8/ Created 22 May 2026 in favour of Citypark Projects Limited.

9/ Created 19 June 2026 in favour of Hmk Capital Limited.

More full particulars of the security given can be found by inspecting the Company's Register of Charges by reference to the information published by the Registrar of Companies.

4.

Tangible fixed assets

Cost or valuation	Plant and machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 September 2025	7,895	20,655	25,382	7,953	61,885
Additions	-	-	-	1,299	1,299
Disposals	-	-	-	-	-
At 31 August 2026	7,895	20,655	25,382	9,252	63,184
Depreciation
At 01 September 2025	5,825	7,436	15,742	4,287	33,290
Charge for year	414	2,644	1,928	993	5,979
On disposals	-	-	-	-	-
At 31 August 2026	6,239	10,080	17,670	5,280	39,269
Net book values
Closing balance as at 31 August 2026	1,656	10,575	7,712	3,972	23,915
Opening balance as at 01 September 2025	2,070	13,219	9,640	3,666	28,595

5.

Debtors: amounts falling due within one year

	2026 £	2025 £
Accrued Interest	45,494	18,082
Overdue Interest	412,524	136,831
Prepayment of Rent	-	6,667
Bridging Loans Advanced	15,400,170	6,806,912
Bramhall Commercial 2	70,613	-
	15,928,801	6,968,492

6.

Creditors: amount falling due within one year

	2026 £	2025 £
Bank Loans & Overdrafts	-	9,800
Taxation and Social Security	44,899	38,565
Other Creditors	15,690,790	6,820,168
	15,735,689	6,868,533

7.

Share Capital

Allotted, called up and fully paid	2026 £	2025 £
6 Ordinary shares of £1.00 each	6	1
1 "A" Ordinary share of £1.00 each	1	-
1 "B" Ordinary share of £1.00 each	1	-
1 "C" Ordinary share of £1.00 each	1	-
1 "D" Ordinary share of £1.00 each	1	-
	10	1

5

Reports Dated : 07/10/2026	Registered Number: 10907919
England and Wales
BRAMHALL COMMERCIAL LIMITED
Unaudited Financial Statements

Period of accounts Start date: 01 September 2025 End date: 31 August 2026