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REGISTERED NUMBER: 10007918 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31st July 2024

for

Brosterfield Investments Ltd

Brosterfield Investments Ltd (Registered number: 10007918)






Contents of the Financial Statements
for the Year Ended 31st July 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 7

Brosterfield Investments Ltd

Company Information
for the Year Ended 31st July 2024







DIRECTORS: S R Molyneux
Mrs P J Molyneux





REGISTERED OFFICE: Brosterfield Farm Foolow
Eyam
Hope Valley
S32 5QB





REGISTERED NUMBER: 10007918 (England and Wales)





ACCOUNTANTS: Shorts Chartered Accountants
Cedar House
63 Napier Street
Sheffield
S11 8HA

Brosterfield Investments Ltd (Registered number: 10007918)

Statement of Financial Position
31st July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 3,350 3,350
3,350 3,350

CURRENT ASSETS
Debtors 6 197,259 183,021
Cash at bank and in hand 381 251
197,640 183,272
CREDITORS
Amounts falling due within one year 7 33,185 19,003
NET CURRENT ASSETS 164,455 164,269
TOTAL ASSETS LESS CURRENT
LIABILITIES

167,805

167,619

CREDITORS
Amounts falling due after more than one
year

8

5,530

6,152
NET ASSETS 162,275 161,467

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 162,274 161,466
SHAREHOLDERS' FUNDS 162,275 161,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Brosterfield Investments Ltd (Registered number: 10007918)

Statement of Financial Position - continued
31st July 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd February 2025 and were signed on its behalf by:





S R Molyneux - Director


Brosterfield Investments Ltd (Registered number: 10007918)

Notes to the Financial Statements
for the Year Ended 31st July 2024

1. STATUTORY INFORMATION

Brosterfield Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss.If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Currency presentation
The financial statements are presented in Sterling (£) which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Brosterfield Investments Ltd (Registered number: 10007918)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its financial Instruments.
Financial Instruments are recognised in the company's balance sheet when it becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2023
and 31st July 2024 8,348
DEPRECIATION
At 1st August 2023
and 31st July 2024 8,348
NET BOOK VALUE
At 31st July 2024 -

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st August 2023
and 31st July 2024 3,350
NET BOOK VALUE
At 31st July 2024 3,350
At 31st July 2023 3,350

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other debtors 197,259 183,021

Brosterfield Investments Ltd (Registered number: 10007918)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 1,122 1,513
Trade creditors 1,458 1,458
Taxation and social security 11,145 10,749
Other creditors 19,460 5,283
33,185 19,003

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 5,530 6,152

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
1 Ordinary £1 1 1

Brosterfield Investments Ltd

Report of the Accountants to the Directors of
Brosterfield Investments Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31st July 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Shorts Chartered Accountants
Cedar House
63 Napier Street
Sheffield
S11 8HA


3rd February 2025