IRIS Accounts Production v24.3.0.553 07972818 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh079728182023-06-30079728182024-06-30079728182023-07-012024-06-30079728182022-06-30079728182022-07-012023-06-30079728182023-06-3007972818ns15:EnglandWales2023-07-012024-06-3007972818ns14:PoundSterling2023-07-012024-06-3007972818ns10:Director12023-07-012024-06-3007972818ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3007972818ns10:SmallEntities2023-07-012024-06-3007972818ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3007972818ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3007972818ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3007972818ns10:FullAccounts2023-07-012024-06-3007972818ns10:RegisteredOffice2023-07-012024-06-3007972818ns5:CurrentFinancialInstruments2024-06-3007972818ns5:CurrentFinancialInstruments2023-06-3007972818ns5:Non-currentFinancialInstruments2024-06-3007972818ns5:Non-currentFinancialInstruments2023-06-3007972818ns5:ShareCapital2024-06-3007972818ns5:ShareCapital2023-06-3007972818ns5:RetainedEarningsAccumulatedLosses2024-06-3007972818ns5:RetainedEarningsAccumulatedLosses2023-06-3007972818ns5:LandBuildings2023-06-3007972818ns5:PlantMachinery2023-06-3007972818ns5:LandBuildings2023-07-012024-06-3007972818ns5:PlantMachinery2023-07-012024-06-3007972818ns5:LandBuildings2024-06-3007972818ns5:PlantMachinery2024-06-3007972818ns5:LandBuildings2023-06-3007972818ns5:PlantMachinery2023-06-3007972818ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3007972818ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30
REGISTERED NUMBER: 07972818 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Brookfield Livestock Marketing Limited

Brookfield Livestock Marketing Limited (Registered number: 07972818)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brookfield Livestock Marketing Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: T Bolton





REGISTERED OFFICE: Brookfield Farm
Leighton Lane
Evercreech
Shepton Mallet
Somerset
BA4 6DS





REGISTERED NUMBER: 07972818 (England and Wales)





ACCOUNTANTS: Guilfoyle Sage LLP
21 Gold Tops
Newport
South Wales
NP20 4PG

Brookfield Livestock Marketing Limited (Registered number: 07972818)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 222,613 515,577

CURRENT ASSETS
Stocks 132,075 122,100
Debtors 5 117,583 7,533
Cash at bank 2,047 23,984
251,705 153,617
CREDITORS
Amounts falling due within one year 6 263,326 394,268
NET CURRENT LIABILITIES (11,621 ) (240,651 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

210,992

274,926

CREDITORS
Amounts falling due after more than one
year

7

39,547

53,062
NET ASSETS 171,445 221,864

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 171,345 221,764
171,445 221,864

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 director acknowledges his 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.

Brookfield Livestock Marketing Limited (Registered number: 07972818)

Balance Sheet - continued
30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 March 2025 and were signed by:





T Bolton - Director


Brookfield Livestock Marketing Limited (Registered number: 07972818)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Brookfield Livestock Marketing 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Brookfield Livestock Marketing Limited (Registered number: 07972818)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 404,789 308,372 713,161
Additions - 132,978 132,978
Disposals (337,148 ) - (337,148 )
At 30 June 2024 67,641 441,350 508,991
DEPRECIATION
At 1 July 2023 6,764 190,820 197,584
Charge for year 6,764 82,030 88,794
At 30 June 2024 13,528 272,850 286,378
NET BOOK VALUE
At 30 June 2024 54,113 168,500 222,613
At 30 June 2023 398,025 117,552 515,577

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 74,487 1,063
Other debtors 43,096 6,470
117,583 7,533

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 38,952 33,634
Trade creditors 138,381 93,092
Taxation and social security 40,451 52,649
Other creditors 45,542 214,893
263,326 394,268

Brookfield Livestock Marketing Limited (Registered number: 07972818)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 27,718 30,237
Other creditors 11,829 22,825
39,547 53,062

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Other debtors includes a balance of £32,230 due from the director. This balance is deemed to be payable on demand and no interest is deemed to accrue.