2023-02-012024-01-312024-01-31false12394472BROMLEY BROOK VINEYARD LTD2024-04-0301210iso4217:GBPxbrli:pure123944722023-02-01123944722024-01-31123944722023-02-012024-01-31123944722022-02-01123944722023-01-31123944722022-02-012023-01-3112394472bus:SmallEntities2023-02-012024-01-3112394472bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3112394472bus:FullAccounts2023-02-012024-01-3112394472bus:PrivateLimitedCompanyLtd2023-02-012024-01-3112394472core:WithinOneYear2024-01-3112394472core:AfterOneYear2024-01-3112394472core:WithinOneYear2023-01-3112394472core:AfterOneYear2023-01-3112394472core:ShareCapital2024-01-3112394472core:SharePremium2024-01-3112394472core:RevaluationReserve2024-01-3112394472core:OtherReservesSubtotal2024-01-3112394472core:RetainedEarningsAccumulatedLosses2024-01-3112394472core:ShareCapital2023-01-3112394472core:SharePremium2023-01-3112394472core:RevaluationReserve2023-01-3112394472core:OtherReservesSubtotal2023-01-3112394472core:RetainedEarningsAccumulatedLosses2023-01-3112394472core:LandBuildings2024-01-3112394472core:PlantMachinery2024-01-3112394472core:Vehicles2024-01-3112394472core:FurnitureFittings2024-01-3112394472core:OfficeEquipment2024-01-3112394472core:NetGoodwill2024-01-3112394472core:IntangibleAssetsOtherThanGoodwill2024-01-3112394472core:ListedExchangeTraded2024-01-3112394472core:UnlistedNon-exchangeTraded2024-01-3112394472core:LandBuildings2023-01-3112394472core:PlantMachinery2023-01-3112394472core:Vehicles2023-01-3112394472core:FurnitureFittings2023-01-3112394472core:OfficeEquipment2023-01-3112394472core:NetGoodwill2023-01-3112394472core:IntangibleAssetsOtherThanGoodwill2023-01-3112394472core:ListedExchangeTraded2023-01-3112394472core:UnlistedNon-exchangeTraded2023-01-3112394472core:LandBuildings2023-02-012024-01-3112394472core:PlantMachinery2023-02-012024-01-3112394472core:Vehicles2023-02-012024-01-3112394472core:FurnitureFittings2023-02-012024-01-3112394472core:OfficeEquipment2023-02-012024-01-3112394472core:NetGoodwill2023-02-012024-01-3112394472core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112394472core:ListedExchangeTraded2023-02-012024-01-3112394472core:UnlistedNon-exchangeTraded2023-02-012024-01-3112394472core:MoreThanFiveYears2023-02-012024-01-3112394472core:Non-currentFinancialInstruments2024-01-3112394472core:Non-currentFinancialInstruments2023-01-3112394472dpl:CostSales2023-02-012024-01-3112394472dpl:DistributionCosts2023-02-012024-01-3112394472core:LandBuildings2023-02-012024-01-3112394472core:PlantMachinery2023-02-012024-01-3112394472core:Vehicles2023-02-012024-01-3112394472core:FurnitureFittings2023-02-012024-01-3112394472core:OfficeEquipment2023-02-012024-01-3112394472dpl:AdministrativeExpenses2023-02-012024-01-3112394472core:NetGoodwill2023-02-012024-01-3112394472core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112394472dpl:GroupUndertakings2023-02-012024-01-3112394472dpl:ParticipatingInterests2023-02-012024-01-3112394472dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3112394472core:ListedExchangeTraded2023-02-012024-01-3112394472dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3112394472core:UnlistedNon-exchangeTraded2023-02-012024-01-3112394472dpl:CostSales2022-02-012023-01-3112394472dpl:DistributionCosts2022-02-012023-01-3112394472core:LandBuildings2022-02-012023-01-3112394472core:PlantMachinery2022-02-012023-01-3112394472core:Vehicles2022-02-012023-01-3112394472core:FurnitureFittings2022-02-012023-01-3112394472core:OfficeEquipment2022-02-012023-01-3112394472dpl:AdministrativeExpenses2022-02-012023-01-3112394472core:NetGoodwill2022-02-012023-01-3112394472core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3112394472dpl:GroupUndertakings2022-02-012023-01-3112394472dpl:ParticipatingInterests2022-02-012023-01-3112394472dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3112394472core:ListedExchangeTraded2022-02-012023-01-3112394472dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3112394472core:UnlistedNon-exchangeTraded2022-02-012023-01-3112394472core:NetGoodwill2024-01-3112394472core:IntangibleAssetsOtherThanGoodwill2024-01-3112394472core:LandBuildings2024-01-3112394472core:PlantMachinery2024-01-3112394472core:Vehicles2024-01-3112394472core:FurnitureFittings2024-01-3112394472core:OfficeEquipment2024-01-3112394472core:AfterOneYear2024-01-3112394472core:WithinOneYear2024-01-3112394472core:ListedExchangeTraded2024-01-3112394472core:UnlistedNon-exchangeTraded2024-01-3112394472core:ShareCapital2024-01-3112394472core:SharePremium2024-01-3112394472core:RevaluationReserve2024-01-3112394472core:OtherReservesSubtotal2024-01-3112394472core:RetainedEarningsAccumulatedLosses2024-01-3112394472core:NetGoodwill2023-01-3112394472core:IntangibleAssetsOtherThanGoodwill2023-01-3112394472core:LandBuildings2023-01-3112394472core:PlantMachinery2023-01-3112394472core:Vehicles2023-01-3112394472core:FurnitureFittings2023-01-3112394472core:OfficeEquipment2023-01-3112394472core:AfterOneYear2023-01-3112394472core:WithinOneYear2023-01-3112394472core:ListedExc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BROMLEY BROOK VINEYARD LTD

Registered Number
12394472
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

BROMLEY BROOK VINEYARD LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

DEL BIANCO, Margherita
KEMPSON, Matthew John

Registered Address

Waterloo House 2 Colchester Road
St. Osyth
Clacton-On-Sea
CO16 8HA

Registered Number

12394472 (England and Wales)
BROMLEY BROOK VINEYARD LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3232,484232,304
232,484232,304
Current assets
Debtors58,34822,416
Cash at bank and on hand49,19021,062
107,53843,478
Creditors amounts falling due within one year4(456,109)(440,914)
Net current assets (liabilities)(348,571)(397,436)
Total assets less current liabilities(116,087)(165,132)
Net assets(116,087)(165,132)
Capital and reserves
Called up share capital22
Profit and loss account(116,089)(165,134)
Shareholders' funds(116,087)(165,132)
The financial statements were approved and authorised for issue by the Board of Directors on 3 April 2024, and are signed on its behalf by:
DEL BIANCO, Margherita
Director
Registered Company No. 12394472
BROMLEY BROOK VINEYARD LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 from the rendering of services.
Foreign currency translation
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.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 February 23183,825105,268289,093
Additions-17,73717,737
At 31 January 24183,825123,005306,830
Depreciation and impairment
At 01 February 23-56,78956,789
Charge for year-17,55717,557
At 31 January 24-74,34674,346
Net book value
At 31 January 24183,82548,659232,484
At 31 January 23183,82548,479232,304
4.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts456,109440,914
Total456,109440,914
5.Provisions for liabilities
6.Directors advances, credits and guarantees
As at 31st January 2024, Mr Kempson had loaned the company £453,230 (2023 - £428,275) and Miss Del Bianco had loaned the company £2,879 (2023 - £2,639). Both loans are repayable upon demand, subject to cash reserve availability. There is no interest due on the loans.