2021-03-012022-02-282022-02-28false06066255Brockhills of Yorkshire Limited2022-08-0233120iso4217:GBPxbrli:pure060662552021-03-01060662552022-02-28060662552021-03-012022-02-28060662552020-02-29060662552021-02-28060662552020-02-292021-02-2806066255bus:SmallEntities2021-03-012022-02-2806066255bus:AuditExempt-NoAccountantsReport2021-03-012022-02-2806066255bus:FullAccounts2021-03-012022-02-2806066255bus:PrivateLimitedCompanyLtd2021-03-012022-02-2806066255core:WithinOneYear2022-02-2806066255core:AfterOneYear2022-02-2806066255core:WithinOneYear2021-02-2806066255core:AfterOneYear2021-02-2806066255core:ShareCapital2022-02-2806066255core:SharePremium2022-02-2806066255core:RevaluationReserve2022-02-2806066255core:OtherReservesSubtotal2022-02-2806066255core:RetainedEarningsAccumulatedLosses2022-02-2806066255core:ShareCapital2021-02-2806066255core:SharePremium2021-02-2806066255core:RevaluationReserve2021-02-2806066255core:OtherReservesSubtotal2021-02-2806066255core:RetainedEarningsAccumulatedLosses2021-02-2806066255core:LandBuildings2022-02-2806066255core:PlantMachinery2022-02-2806066255core:Vehicles2022-02-2806066255core:FurnitureFittings2022-02-2806066255core:OfficeEquipment2022-02-2806066255core:NetGoodwill2022-02-2806066255core:IntangibleAssetsOtherThanGoodwill2022-02-2806066255core:ListedExchangeTraded2022-02-2806066255core:UnlistedNon-exchangeTraded2022-02-2806066255core:LandBuildings2021-02-2806066255core:PlantMachinery2021-02-2806066255core:Vehicles2021-02-2806066255core:FurnitureFittings2021-02-2806066255core:OfficeEquipment2021-02-2806066255core:NetGoodwill2021-02-2806066255core:IntangibleAssetsOtherThanGoodwill2021-02-2806066255core:ListedExchangeTraded2021-02-2806066255core:UnlistedNon-exchangeTraded2021-02-2806066255core:LandBuildings2021-03-012022-02-2806066255core:PlantMachinery2021-03-012022-02-2806066255core:Vehicles2021-03-012022-02-2806066255core:FurnitureFittings2021-03-012022-02-2806066255core:OfficeEquipment2021-03-012022-02-2806066255core:NetGoodwill2021-03-012022-02-2806066255core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2806066255core:ListedExchangeTraded2021-03-012022-02-2806066255core:UnlistedNon-exchangeTraded2021-03-012022-02-2806066255core:MoreThanFiveYears2021-03-012022-02-2806066255core:Non-currentFinancialInstruments2022-02-2806066255core:Non-currentFinancialInstruments2021-02-2806066255dpl:CostSales2021-03-012022-02-2806066255dpl:DistributionCosts2021-03-012022-02-2806066255dpl:AdministrativeExpenses2021-03-012022-02-2806066255core:LandBuildings2021-03-012022-02-2806066255core:PlantMachinery2021-03-012022-02-2806066255core:Vehicles2021-03-012022-02-2806066255core:FurnitureFittings2021-03-012022-02-2806066255core:OfficeEquipment2021-03-012022-02-2806066255core:NetGoodwill2021-03-012022-02-2806066255core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2806066255dpl:GroupUndertakings2021-03-012022-02-2806066255dpl:ParticipatingInterests2021-03-012022-02-2806066255dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-02-2806066255core:ListedExchangeTraded2021-03-012022-02-2806066255dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-02-2806066255core:UnlistedNon-exchangeTraded2021-03-012022-02-2806066255dpl:CostSales2020-02-292021-02-2806066255dpl:DistributionCosts2020-02-292021-02-2806066255dpl:AdministrativeExpenses2020-02-292021-02-2806066255core:LandBuildings2020-02-292021-02-2806066255core:PlantMachinery2020-02-292021-02-2806066255core:Vehicles2020-02-292021-02-2806066255core:FurnitureFittings2020-02-292021-02-2806066255core:OfficeEquipment2020-02-292021-02-2806066255core:NetGoodwill2020-02-292021-02-2806066255core:IntangibleAssetsOtherThanGoodwill2020-02-292021-02-2806066255dpl:GroupUndertakings2020-02-292021-02-2806066255dpl:ParticipatingInterests2020-02-292021-02-2806066255dpl:GroupUndertakingscore:ListedExchangeTraded2020-02-292021-02-2806066255core:ListedExchangeTraded2020-02-292021-02-2806066255dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-02-292021-02-2806066255core:UnlistedNon-exchangeTraded2020-02-292021-02-2806066255core:NetGoodwill2022-02-2806066255core:IntangibleAssetsOtherThanGoodwill2022-02-2806066255core:LandBuildings2022-02-2806066255core:PlantMachinery2022-02-2806066255core:Vehicles2022-02-2806066255core:FurnitureFittings2022-02-2806066255core:OfficeEquipment2022-02-2806066255core:AfterOneYear2022-02-2806066255core:WithinOneYear2022-02-2806066255core:ListedExchangeTraded2022-02-2806066255core:UnlistedNon-exchangeTraded2022-02-2806066255core:ShareCapital2022-02-2806066255core:SharePremium2022-02-2806066255core:RevaluationReserve2022-02-2806066255core:OtherReservesSubtotal2022-02-2806066255core:RetainedEarningsAccumulatedLosses2022-02-2806066255core:NetGoodwill2021-02-2806066255core:IntangibleAssetsOtherThanGoodwill2021-02-2806066255core:LandBuildings2021-02-2806066255core:PlantMachinery2021-02-2806066255core:Vehicles2021-02-2806066255core:FurnitureFittings2021-02-2806066255core:OfficeEquipment2021-02-2806066255core:AfterOneYear2021-02-2806066255core:WithinOneYear2021-02-2806066255core:Liste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Brockhills of Yorkshire Limited

Registered Number
06066255
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2022

Brockhills of Yorkshire Limited
Company Information
for the year from 1 March 2021 to 28 February 2022

Directors

Peter John Swales
Nicola Swales

Registered Address

Dalton Lane
Dalton
Thirsk
YO7 3HR

Registered Number

06066255 (England and Wales)
Brockhills of Yorkshire Limited
Statement of Financial Position
28 February 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets61,296,1511,214,538
1,296,1511,214,538
Current assets
Stocks93,042,7811,937,381
Debtors10438,501290,335
Cash at bank and on hand45,9531,226
3,527,2352,228,942
Creditors amounts falling due within one year11(3,395,643)(2,095,668)
Net current assets (liabilities)131,592133,274
Total assets less current liabilities1,427,7431,347,812
Creditors amounts falling due after one year12(308,002)(541,361)
Provisions for liabilities13(112,868)(97,063)
Net assets1,006,873709,388
Capital and reserves
Called up share capital100100
Profit and loss account1,006,773709,288
Shareholders' funds1,006,873709,388
The financial statements were approved and authorised for issue by the Board of Directors on 2 August 2022, and are signed on its behalf by:
Peter John Swales
Director
Registered Company No. 06066255
Brockhills of Yorkshire Limited
Notes to the Financial Statements
for the year ended 28 February 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or 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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets’; residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery15-
Fixtures and fittings15-
Vehicles-4
Office Equipment-3
Intangible assets policy
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income statement.
Deferred tax policy
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.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the lease term.
Valuation of financial instruments policy
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
4.Employee information

20222021
Average number of employees during the year1212
5.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 March 2128,78228,782
Disposals(28,782)(28,782)
Amortisation and impairment
At 01 March 2128,78228,782
On disposals(28,782)(28,782)
Net book value
At 28 February 22--
At 28 February 21--
6.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 March 21720,783869,645148,53017,92011,9131,768,791
Additions-355,94059,8201,35324,715441,828
Disposals-(270,900)(60,935)--(331,835)
At 28 February 22720,783954,685147,41519,27336,6281,878,784
Depreciation and impairment
At 01 March 2198,127318,525113,54312,14511,913554,253
Charge for year14,416108,30221,9851,5443,388149,635
On disposals-(64,920)(56,335)--(121,255)
At 28 February 22112,543361,90779,19313,68915,301582,633
Net book value
At 28 February 22608,240592,77868,2225,58421,3271,296,151
At 28 February 21622,656551,12034,9875,775-1,214,538
7.Description of nature of transactions and balances with related parties
On 1 March 2021 the company owed the Director’s £283,301 of which £250,000 was treated as a long term creditor. During the period the directors were repaid £66,214 and extracted a further £53,633. At 28 February 2022 the company owed the Directors’ £296,882 which is all treated as a short term creditor. No interest was charged on this loan and the loan is repayable on demand.
8.Further information regarding the company's income
In respect of these Financial Statements the comparative income statement has had £40,946 moved from administrative expenses to distribution costs, these reclassifications have not affected the reported profit position which remains the same.
9.Stocks
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of financial position, inventories are assessed for impairment. If inventory is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Statement of Earnings.

2022

2021

££
Finished goods1,341,5551,054,238
Other stocks1,701,226883,143
Total3,042,7811,937,381
10.Debtors

2022

2021

££
Trade debtors / trade receivables384,074159,909
Prepayments and accrued income54,427130,426
Total438,501290,335
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.
11.Creditors within one year

2022

2021

££
Trade creditors / trade payables674,417817,258
Bank borrowings and overdrafts361,797169,988
Taxation and social security243,93474,240
Finance lease and HP contracts113,062113,618
Other creditors296,88233,301
Accrued liabilities and deferred income1,705,551887,263
Total3,395,6432,095,668
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. The obligations under hire purchase contracts are secured against the assets to which they relate. The bank loans are secured by the company.
12.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts156,672200,777
Other creditors151,330340,584
Total308,002541,361
The obligations under hire purchase contracts are secured against the assets to which they relate. The bank loans are secured by the company. Included in bank loans falling due after more than one year are liabilities of £75,421 (2020 - £179,550) payable after more than five years.
13.Provisions for liabilities

2022

2021

££
Net deferred tax liability (asset)112,86897,063
Total112,86897,063