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REGISTERED NUMBER: 08877456 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BROCA PARTNERS LIMITED

BROCA PARTNERS LIMITED (REGISTERED NUMBER: 08877456)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

BROCA PARTNERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: N M Busink
C Wilens





REGISTERED OFFICE: 28 Wilton Road
Bexhill on Sea
East Sussex
TN40 1EZ





REGISTERED NUMBER: 08877456 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
28 Wilton Road
Bexhill on Sea
East Sussex
TN40 1EZ

BROCA PARTNERS LIMITED (REGISTERED NUMBER: 08877456)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 405 876
Investments 5 401,606 269,193
402,011 270,069

CURRENT ASSETS
Debtors 6 174,866 78,136
Cash at bank 181,134 531,972
356,000 610,108
CREDITORS
Amounts falling due within one year 7 4,037 44,174
NET CURRENT ASSETS 351,963 565,934
TOTAL ASSETS LESS CURRENT
LIABILITIES

753,974

836,003

PROVISIONS FOR LIABILITIES 166 166
NET ASSETS 753,808 835,837

CAPITAL AND RESERVES
Called up share capital 5,002 5,002
Retained earnings 748,806 830,835
SHAREHOLDERS' FUNDS 753,808 835,837

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 February 2025 and were signed on its behalf by:




N M Busink - Director


BROCA PARTNERS LIMITED (REGISTERED NUMBER: 08877456)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Broca Partners Limited 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 as modified by the revaluation of certain assets.

In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax. Turnover is recognised when the rights to consideration become due.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

BROCA PARTNERS LIMITED (REGISTERED NUMBER: 08877456)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 2,638
DEPRECIATION
At 1 July 2023 1,762
Charge for year 471
At 30 June 2024 2,233
NET BOOK VALUE
At 30 June 2024 405
At 30 June 2023 876

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 July 2023 34,500
Additions 388,821
Disposals (29,000 )
Share of profit/(loss) 6,705
Revaluations 5,580
Reclassification/transfer (5,000 )
At 30 June 2024 401,606
NET BOOK VALUE
At 30 June 2024 401,606
At 30 June 2023 34,500

Cost or valuation at 30 June 2024 is represented by:

Other
investments
£   
Valuation in 2024 5,896
Cost 395,710
401,606

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 1,222 12,101
Other debtors 70,464 66,035
Directors' current accounts 102,528 -
VAT 652 -
174,866 78,136

BROCA PARTNERS LIMITED (REGISTERED NUMBER: 08877456)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 163 659
Tax - 365
VAT - 2,533
Other creditors 518 650
Directors' current accounts 1,106 37,714
Accrued expenses 2,250 2,253
4,037 44,174

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
N M Busink
Balance outstanding at start of year (36,608 ) (13,208 )
Amounts advanced 139,136 -
Amounts repaid - (23,400 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 102,528 (36,608 )

As at the balance sheet date the director Mr N Busink owed £102.528 to the company. Interest was charged during the year and this amount was repaid within 9 months of the year end.
Mrs C Wilens was owed £1,106 by the company. There are no terms attached and the loan is repayable on demand.

Amounts have been aggregated where appropriate and there were no material transactions to record.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BROCA PARTNERS LIMITED

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 Balance Sheet. 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Broca Partners Limited for the year ended 30 June 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Broca Partners Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Broca Partners Limited and state those matters that we have agreed to state to the Board of Directors of Broca Partners Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Broca Partners Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Broca Partners Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Broca Partners Limited. You consider that Broca Partners Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Broca Partners Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ashdown Hurrey
Chartered Accountants & Business Advisers
28 Wilton Road
Bexhill on Sea
East Sussex
TN40 1EZ


11 February 2025