ACCOUNTS - Final Accounts preparation

Registered number: 12957791

BRAVER INVESTMENT GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

BRAVER INVESTMENT GROUP LIMITED

REGISTERED NUMBER: 12957791

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		455,563		446,230
			455,563		446,230
Current assets
Cash at bank and in hand	5	-		271
		-		271
Creditors: amounts falling due within one year	6	(453,214)		(446,586)
Net current liabilities			(453,214)		(446,315)
Provisions for liabilities
Deferred tax	7		(6,062)		(3,729)
Net liabilities			(3,713)		(3,814)

Capital and reserves
Called up share capital	8	100	100
Revaluation reserve		18,189	11,189
Profit and loss account		(22,002)	(15,103)
		(3,713)	(3,814)

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BRAVER INVESTMENT GROUP LIMITED

REGISTERED NUMBER: 12957791

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 October 2026.

G Braverman

Director

The notes on pages 3 to 7 form part of these financial statements.

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BRAVER INVESTMENT GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Braver Investment Group Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, United Kingdom, UB8 2FX.

The company specialises in investment activities.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis, despite the company reporting net current liabilities of £453,214 (2025 - £446,315). Included within creditors are loans totalling £453,214 (2025 - £443,216) from the director and related undertakings who have confirmed that they will not seek repayment of the loans until such time as the company has sufficient working capital. On this basis the director considers it appropriate to prepare the financial statements on a going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each year end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of comprehensive income except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of comprehensive income within 'other operating income'.

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BRAVER INVESTMENT GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the year.

2.6

Associates and joint ventures

Associates and joint ventures are held at cost less impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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BRAVER INVESTMENT GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

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.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

4.	Fixed asset investments

	Investments in subsidiary companies	Investments in associates	Listed investments	Unlisted investments	Total
	£	£	£	£	£
Cost or valuation
At 1 April 2025	72,554	25	214,918	158,733	446,230
Revaluations	-	-	9,333	-	9,333
At 31 March 2026	72,554	25	224,251	158,733	455,563

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	-	271
	-	271

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BRAVER INVESTMENT GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	-	3,370
Amounts owed to related undertakings	205,262	443,216
Other creditors	247,952	-
	453,214	446,586

7.	Deferred taxation

		2026
		£

	At beginning of year	3,729
	Charged to the Statement of comprehensive income	2,333
	At end of year	6,062

The provision for deferred taxation is made up as follows:
	2026	2025
	£	£

	Revaluation of listed investments	6,062	3,729
		6,062	3,729

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1 each	100	100

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BRAVER INVESTMENT GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Related party transactions

Included within amounts owed to related undertakings is an amount owed to Gama Healthcare Corporation Limited of £Nil (2025 - £231,212), a company with a common director.

Included within amounts owed to related undertakings is an amount of £Nil (2025 - £9,627) owed to Gama Healthcare Ltd, a company with a common director.

Included within amounts owed to related undertakings is an amount of £205,262 (2025 - £202,377) owed to Braver Property Group Limited, a company with a common director.

Included within other creditors is an amount of £247,952 (2025 - £Nil) owed to the director.

10.	Controlling party

The ultimate controlling party of the company is the director by virtue of his shareholding.

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