2022-01-012022-12-312022-12-31false12172782BROPHARMA HOLDING LIMITED2023-09-3064209iso4217:GBPxbrli:pure121727822022-01-01121727822022-12-31121727822022-01-012022-12-31121727822020-09-01121727822021-12-31121727822020-09-012021-12-3112172782bus:SmallEntities2022-01-012022-12-3112172782bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3112172782bus:FullAccounts2022-01-012022-12-3112172782bus:PrivateLimitedCompanyLtd2022-01-012022-12-3112172782core:WithinOneYear2022-12-3112172782core:AfterOneYear2022-12-3112172782core:WithinOneYear2021-12-3112172782core:AfterOneYear2021-12-3112172782core:ShareCapital2022-12-3112172782core:SharePremium2022-12-3112172782core:RevaluationReserve2022-12-3112172782core:OtherReservesSubtotal2022-12-3112172782core:RetainedEarningsAccumulatedLosses2022-12-3112172782core:ShareCapital2021-12-3112172782core:SharePremium2021-12-3112172782core:RevaluationReserve2021-12-3112172782core:OtherReservesSubtotal2021-12-3112172782core:RetainedEarningsAccumulatedLosses2021-12-3112172782core:LandBuildings2022-12-3112172782core:PlantMachinery2022-12-3112172782core:Vehicles2022-12-3112172782core:FurnitureFittings2022-12-3112172782core:OfficeEquipment2022-12-3112172782core:NetGoodwill2022-12-3112172782core:IntangibleAssetsOtherThanGoodwill2022-12-3112172782core:ListedExchangeTraded2022-12-3112172782core:UnlistedNon-exchangeTraded2022-12-3112172782core:LandBuildings2021-12-3112172782core:PlantMachinery2021-12-3112172782core:Vehicles2021-12-3112172782core:FurnitureFittings2021-12-3112172782core:OfficeEquipment2021-12-3112172782core:NetGoodwill2021-12-3112172782core:IntangibleAssetsOtherThanGoodwill2021-12-3112172782core:ListedExchangeTraded2021-12-3112172782core:UnlistedNon-exchangeTraded2021-12-3112172782core:LandBuildings2022-01-012022-12-3112172782core:PlantMachinery2022-01-012022-12-3112172782core:Vehicles2022-01-012022-12-3112172782core:FurnitureFittings2022-01-012022-12-3112172782core:OfficeEquipment2022-01-012022-12-3112172782core:NetGoodwill2022-01-012022-12-3112172782core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3112172782core:ListedExchangeTraded2022-01-012022-12-3112172782core:UnlistedNon-exchangeTraded2022-01-012022-12-3112172782core:MoreThanFiveYears2022-01-012022-12-3112172782core:Non-currentFinancialInstruments2022-12-3112172782core:Non-currentFinancialInstruments2021-12-3112172782dpl:CostSales2022-01-012022-12-3112172782dpl:DistributionCosts2022-01-012022-12-3112172782dpl:AdministrativeExpenses2022-01-012022-12-3112172782core:LandBuildings2022-01-012022-12-3112172782core:PlantMachinery2022-01-012022-12-3112172782core:Vehicles2022-01-012022-12-3112172782core:FurnitureFittings2022-01-012022-12-3112172782core:OfficeEquipment2022-01-012022-12-3112172782core:NetGoodwill2022-01-012022-12-3112172782core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3112172782dpl:GroupUndertakings2022-01-012022-12-3112172782dpl:ParticipatingInterests2022-01-012022-12-3112172782dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3112172782core:ListedExchangeTraded2022-01-012022-12-3112172782dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3112172782core:UnlistedNon-exchangeTraded2022-01-012022-12-3112172782dpl:CostSales2020-09-012021-12-3112172782dpl:DistributionCosts2020-09-012021-12-3112172782dpl:AdministrativeExpenses2020-09-012021-12-3112172782core:LandBuildings2020-09-012021-12-3112172782core:PlantMachinery2020-09-012021-12-3112172782core:Vehicles2020-09-012021-12-3112172782core:FurnitureFittings2020-09-012021-12-3112172782core:OfficeEquipment2020-09-012021-12-3112172782core:NetGoodwill2020-09-012021-12-3112172782core:IntangibleAssetsOtherThanGoodwill2020-09-012021-12-3112172782dpl:GroupUndertakings2020-09-012021-12-3112172782dpl:ParticipatingInterests2020-09-012021-12-3112172782dpl:GroupUndertakingscore:ListedExchangeTraded2020-09-012021-12-3112172782core:ListedExchangeTraded2020-09-012021-12-3112172782dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-09-012021-12-3112172782core:UnlistedNon-exchangeTraded2020-09-012021-12-3112172782core:NetGoodwill2022-12-3112172782core:IntangibleAssetsOtherThanGoodwill2022-12-3112172782core:LandBuildings2022-12-3112172782core:PlantMachinery2022-12-3112172782core:Vehicles2022-12-3112172782core:FurnitureFittings2022-12-3112172782core:OfficeEquipment2022-12-3112172782core:AfterOneYear2022-12-3112172782core:WithinOneYear2022-12-3112172782core:ListedExchangeTraded2022-12-3112172782core:UnlistedNon-exchangeTraded2022-12-3112172782core:ShareCapital2022-12-3112172782core:SharePremium2022-12-3112172782core:RevaluationReserve2022-12-3112172782core:OtherReservesSubtotal2022-12-3112172782core:RetainedEarningsAccumulatedLosses2022-12-3112172782core:NetGoodwill2021-12-3112172782core:IntangibleAssetsOtherThanGoodwill2021-12-3112172782core:LandBuildings2021-12-3112172782core:PlantMachinery2021-12-3112172782core:Vehicles2021-12-3112172782core:FurnitureFittings2021-12-3112172782core:OfficeEquipment2021-12-3112172782core:AfterOneYear2021-12-3112172782core:WithinOneYear2021-12-3112172782core:ListedExchangeTraded2021-12-3112172782core:UnlistedNon-exchangeTraded2021-12-3112172782core:ShareCapital2021-12-3112172782core:SharePremium2021-12-3112172782core:RevaluationReserve2021-12-3112172782core:OtherReservesSubtotal2021-12-3112172782core:RetainedEarningsAccumulatedLosses2021-12-3112172782core:NetGoodwill2020-09-0112172782core:IntangibleAssetsOtherThanGoodwill2020-09-0112172782core:LandBuildings2020-09-0112172782core:PlantMachinery2020-09-0112172782core:Vehicles2020-09-0112172782core:FurnitureFittings2020-09-0112172782core:OfficeEquipment2020-09-0112172782core:AfterOneYear2020-09-0112172782core:WithinOneYear2020-09-0112172782core:ListedExchangeTraded2020-09-0112172782core:UnlistedNon-exchangeTraded2020-09-0112172782core:ShareCapital2020-09-0112172782core:SharePremium2020-09-0112172782core:RevaluationReserve2020-09-0112172782core:OtherReservesSubtotal2020-09-0112172782core:RetainedEarningsAccumulatedLosses2020-09-0112172782core:AfterOneYear2022-01-012022-12-3112172782core:WithinOneYear2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:CostValuation2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-01-012022-12-3112172782core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3112172782core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3112172782core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3112172782core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3112172782core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3112172782core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3112172782core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3112172782core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3112172782core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3112172782core:Non-currentFinancialInstrumentscore:CostValuation2021-12-3112172782core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-12-3112172782core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-12-3112172782core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-12-3112172782core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-12-3112172782core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-12-3112172782core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-12-3112172782core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-12-3112172782core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-12-3112172782bus:Director12022-01-012022-12-31

BROPHARMA HOLDING LIMITED

Registered Number
12172782
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

BROPHARMA HOLDING LIMITED
Company Information
for the year from 1 January 2022 to 31 December 2022

Director

A Jawad

Registered Address

Unit G04 10 Courtenay Road East Lane
Wembley
HA9 7ND

Registered Number

12172782 (England and Wales)
BROPHARMA HOLDING LIMITED
Balance Sheet as at
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets64,2284,228
Investments7597,305597,305
601,533601,533
Current assets
Debtors8536,197604,096
Cash at bank and on hand12,002-
548,199604,096
Creditors amounts falling due within one year9(382,224)(409,594)
Net current assets (liabilities)165,975194,502
Total assets less current liabilities767,508796,035
Creditors amounts falling due after one year10(729,224)(775,942)
Net assets38,28420,093
Capital and reserves
Called up share capital100100
Profit and loss account38,18419,993
Shareholders' funds38,28420,093
The financial statements were approved and authorised for issue by the Director on 30 September 2023, and are signed on its behalf by:
A Jawad
Director
Registered Company No. 12172782
BROPHARMA HOLDING LIMITED
Notes to the Financial Statements
for the year ended 31 December 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.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
5.Employee information

20222021
Average number of employees during the year11
6.Property, plant and equipment

Land & buildings

Total

££
Cost or valuation
At 01 January 224,2284,228
At 31 December 224,2284,228
Net book value
At 31 December 224,2284,228
At 31 December 214,2284,228
7.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 22597,305597,305
At 31 December 22597,305597,305
Net book value
At 31 December 22597,305597,305
At 31 December 21597,305597,305

Notes

1Investments in group undertakings and participating interests
8.Debtors

2022

2021

££
Amounts owed by group undertakings536,197604,096
Total536,197604,096
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, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2022

2021

££
Bank borrowings and overdrafts81,56481,564
Amounts owed to related parties237,839255,520
Taxation and social security7,6926,650
Other creditors54,26065,860
Accrued liabilities and deferred income869-
Total382,224409,594
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.
10.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts729,224775,942
Total729,224775,942