Company No: 14199844 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Jonathan Brandman
	Louise Victoria Brandman

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

14199844 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Investment property	3	350,000		390,152
		350,000		390,152
Current assets
Debtors	4	95		0
Cash at bank and in hand		6,616		4,629
		6,711		4,629
Creditors: amounts falling due within one year	5	( 135,471)		( 135,138)
Net current liabilities		(128,760)		(130,509)
Total assets less current liabilities		221,240		259,643
Creditors: amounts falling due after more than one year	6	( 265,250)		( 265,250)
Net liabilities		( 44,010)		( 5,607)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 44,110 )		( 5,707 )
Total shareholders' deficit		( 44,010)		( 5,607)

For the financial year ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of L & J Brandman Limited (registered number: 14199844) were approved and authorised for issue by the Board of Directors on 09 October 2026. They were signed on its behalf by:

Jonathan Brandman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Turnover

Turnover represents rent receivable during the period.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 July 2025	390,152
Fair value movement	(40,152)
As at 30 June 2026	350,000

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2026		2025
	£		£
Historic cost	370,000		370,000

The investment properties were valued on a fair value basis on 30th June 2026 by the directors.

4. Debtors

	2026		2025
	£		£
Trade debtors	95		0

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to directors	132,794		132,648
Accruals	2,550		2,490
Taxation and social security	127		0
	135,471		135,138

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans (secured)	265,250		265,250

Loan of £265,250 is secured against Plot 59, Millers Retreat, 9 Mongeham Way, CT14 7TZ.