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Company Registration No. SC027258 (Scotland)
BROTHERTON ESTATES LIMITED. Unaudited accounts for the year ended 31 March 2024
BROTHERTON ESTATES LIMITED. Unaudited accounts Contents
Page
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BROTHERTON ESTATES LIMITED. Company Information for the year ended 31 March 2024
Director
CHARLES DAVID ALEXANDER
Secretary
BURNETT & REID LLP
Company Number
SC027258 (Scotland)
Registered Office
SUITE A, GROUND FLOOR 9 QUEENS ROAD ABERDEEN AB15 4YL SCOTLAND
Accountants
Brand Jamieson & Co Ltd 2 Victoria Place Rutherglen Glasgow G73 2JP
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BROTHERTON ESTATES LIMITED. Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,122,826 
15,779,922 
Current assets
Inventories
64,771 
114,169 
Debtors
22,896 
113,043 
Investments
2,482 
2,482 
Cash at bank and in hand
240,776 
380,923 
330,925 
610,617 
Creditors: amounts falling due within one year
(168,319)
(123,332)
Net current assets
162,606 
487,285 
Total assets less current liabilities
16,285,432 
16,267,207 
Creditors: amounts falling due after more than one year
(40,668)
(106,198)
Provisions for liabilities
Deferred tax
(3,438,965)
(3,438,965)
Net assets
12,805,799 
12,722,044 
Capital and reserves
Called up share capital
276,125 
276,125 
Share premium
65,025 
65,025 
Revaluation reserve
10,316,895 
10,316,895 
Profit and loss account
2,147,754 
2,063,999 
Shareholders' funds
12,805,799 
12,722,044 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 August 2024 and were signed on its behalf by
CHARLES DAVID ALEXANDER Director Company Registration No. SC027258
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BROTHERTON ESTATES LIMITED. Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
BROTHERTON ESTATES LIMITED. is a private company, limited by shares, registered in Scotland, registration number SC027258. The registered office is SUITE A, GROUND FLOOR, 9 QUEENS ROAD, ABERDEEN, AB15 4YL, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance.
Motor vehicles
25% reducing balance.
Intangible fixed assets
This relates to the acquisition of a Single Farm Payment Entitlement which was due to finish in December 2012. The cost was set off against the income received over the original period on the SFPE.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
35,000 
At 31 March 2024
35,000 
Amortisation
At 1 April 2023
35,000 
At 31 March 2024
35,000 
Net book value
At 31 March 2024
- 
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BROTHERTON ESTATES LIMITED. Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
15,706,159 
142,086 
115,192 
15,963,437 
Additions
674,319 
22,981 
6,300 
703,600 
Disposals
(338,161)
- 
- 
(338,161)
At 31 March 2024
16,042,317 
165,067 
121,492 
16,328,876 
Depreciation
At 1 April 2023
- 
106,462 
77,053 
183,515 
Charge for the year
2,759 
8,791 
10,985 
22,535 
At 31 March 2024
2,759 
115,253 
88,038 
206,050 
Net book value
At 31 March 2024
16,039,558 
49,814 
33,454 
16,122,826 
At 31 March 2023
15,706,159 
35,624 
38,139 
15,779,922 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
21,697 
3,537 
Trade debtors
1,199 
- 
Other debtors
- 
109,506 
22,896 
113,043 
7
Investments held as current assets
2024 
2023 
£ 
£ 
Unlisted investments
2,482 
2,482 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
59,000 
52,000 
Obligations under finance leases and hire purchase contracts
5,507 
11,013 
Trade creditors
20,105 
13,281 
Taxes and social security
22,071 
25,014 
Other creditors
316 
316 
Loans from directors
38,523 
(1,477)
Accruals
22,797 
23,185 
168,319 
123,332 
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BROTHERTON ESTATES LIMITED. Notes to the Accounts for the year ended 31 March 2024
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
40,668 
100,691 
Obligations under finance leases and hire purchase contracts
- 
5,507 
40,668 
106,198 
10
Transactions with related parties
The director has loaned money to the company with no fixed date for repayment. At the year end the loan amounted to £38,523 . ( 2023 £1477 overdrawn , now fully repaid).
11
Controlling party
There is no ultimate controlling single party but 100% of the issued share capital is under the control of the Alexander family.
12
Average number of employees
During the year the average number of employees was 3 (2023: 4).
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