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dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 06272369 dpl-frs:Item3 2021-07-01 2022-06-30 06272369 dpl-frs:Item3 2021-06-30 06272369 dpl-frs:Item3 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 06272369 dpl-frs:Item4 2021-07-01 2022-06-30 06272369 dpl-frs:Item4 2021-06-30 06272369 dpl-frs:Item4 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 06272369 dpl-frs:Item5 2021-07-01 2022-06-30 06272369 dpl-frs:Item5 2021-06-30 06272369 dpl-frs:Item5 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 06272369 dpl-frs:Item6 2021-07-01 2022-06-30 06272369 dpl-frs:Item6 2021-06-30 06272369 dpl-frs:Item6 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 06272369 dpl-frs:Item7 2021-07-01 2022-06-30 06272369 dpl-frs:Item7 2021-06-30 06272369 dpl-frs:Item7 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 06272369 dpl-frs:Item8 2021-07-01 2022-06-30 06272369 dpl-frs:Item8 2021-06-30 06272369 dpl-frs:Item8 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 06272369 dpl-frs:Item9 2021-07-01 2022-06-30 06272369 dpl-frs:Item9 2021-06-30 06272369 dpl-frs:Item9 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 06272369 dpl-frs:Item10 2021-07-01 2022-06-30 06272369 dpl-frs:Item10 2021-06-30 06272369 dpl-frs:Item10 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 06272369 dpl-frs:Item11 2021-07-01 2022-06-30 06272369 dpl-frs:Item11 2021-06-30 06272369 dpl-frs:Item11 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 06272369 dpl-frs:Item12 2021-07-01 2022-06-30 06272369 dpl-frs:Item12 2021-06-30 06272369 dpl-frs:Item12 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 06272369 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 06272369 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 06272369 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 06272369 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 06272369 1 2021-07-01 2022-06-30 06272369 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 06272369
Brokkhire UK Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06272369
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,020,272 1,009,970
1,020,272 1,009,970
CURRENT ASSETS
Debtors 5 146,640 166,787
Cash at bank and in hand 204,979 176,896
351,619 343,683
Creditors: Amounts Falling Due Within One Year 6 (321,042 ) (255,707 )
NET CURRENT ASSETS (LIABILITIES) 30,577 87,976
TOTAL ASSETS LESS CURRENT LIABILITIES 1,050,849 1,097,946
Creditors: Amounts Falling Due After More Than One Year 7 (332,656 ) (452,256 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (156,858 ) (117,255 )
NET ASSETS 561,335 528,435
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 561,333 528,433
SHAREHOLDERS' FUNDS 561,335 528,435
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Sean Siddons
Director
19/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brokkhire UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06272369 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 July 2022 365,107 27,733 1,120,640 149,096
Additions - - 125,000 -
As at 30 June 2023 365,107 27,733 1,245,640 149,096
Depreciation
As at 1 July 2022 - - 575,030 79,951
Provided during the period - - 103,969 -
As at 30 June 2023 - - 678,999 79,951
Net Book Value
As at 30 June 2023 365,107 27,733 566,641 69,145
As at 1 July 2022 365,107 27,733 545,610 69,145
Fixtures & Fittings Total
£ £
Cost
As at 1 July 2022 6,965 1,669,541
Additions - 125,000
As at 30 June 2023 6,965 1,794,541
Depreciation
As at 1 July 2022 4,590 659,571
Provided during the period 10,729 114,698
As at 30 June 2023 15,319 774,269
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 June 2023 (8,354 ) 1,020,272
As at 1 July 2022 2,375 1,009,970
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 102,896 123,347
Prepayments and accrued income 35,869 13,642
Other debtors 7,875 6,875
VAT - 12,953
Director's loan account - 9,970
146,640 166,787
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 75,111 79,639
Trade creditors 76,442 123,561
Bank loans and overdrafts 19,000 19,540
Corporation tax 53,518 30,767
VAT 29,591 -
Inter-company 65,000 -
Accruals and deferred income 2,350 2,200
Director's loan account 30 -
321,042 255,707
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 192,277 292,976
Bank loans 140,379 159,280
332,656 452,256
Page 5
Page 6
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 75,111 79,639
Later than one year and not later than five years 192,277 292,976
267,388 372,615
267,388 372,615
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
Included in the other creditors is an amount of £65,000 owed to Siddons Holdings Ltd, a company under the control of the director Mr S Siddons. No interest is to be charged.
Included in the other creditors is an amount of £30 (2022 - £9,970 debtor) owed to the director Mr S Siddons, no repayment terms have been set. 
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