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Registered number: 00306068












BROOKWOOD CEMETERY LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED
 31 MARCH 2024



















 


img052a.png
01483 755 399
hamlyns.com

 
BROOKWOOD CEMETERY LIMITED
REGISTERED NUMBER: 00306068

BALANCE SHEET
AS AT 31 MARCH 2024

31 March
31 December
2024
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
775,000
775,000

  
775,000
775,000

  

Total assets less current liabilities
  
 
775,000
 
775,000

  

Net assets
  
775,000
775,000


Capital and reserves
  

Called up share capital 
  
149,943
149,943

Non-Distributable reserves
  
773,359
773,359

Profit and loss account
  
(148,302)
(148,302)

  
775,000
775,000


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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2025.




___________________________
Christopher William Reid
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BROOKWOOD CEMETERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Brookwood Cemetery Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address is as below: 
Registered Office: The St Botolph Building, 138, Houndsditch, London, EC3A 7AR 
Registered number: 00306068
The presentational currency of the financial statements is Pound Sterling (£).

During the year the company extended its accounting period to match that of its parent company, as such the prior year figures are not entirely comparable.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors are of the opinion that the entity is not entering into any transactions and is just a vehicle to hold land. As such it has no costs to cover and on this basis the financial statements have been prepared on a going concern basis.

 
2.3

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 2

 
BROOKWOOD CEMETERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

  
2.4

Tangible fixed assets

Tangible fixed assets are made up of freehold land which is held at valuation and not depreciated, the assets are reviewed annually for impairment and any uplifts in value.
The directors have reviewed this valuation from 2014 and determined that the value of the land has not materially changed. No qualified surveyor or valuer was used to arrive at this conclusion. 

 
2.5

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the period was 5 (2022 - 7).


4.


Tangible fixed assets







Freehold land

£



Cost or valuation


At 1 January 2023
775,000



At 31 March 2024

775,000






Net book value



At 31 March 2024
775,000



At 31 December 2022
775,000

Page 3

 
BROOKWOOD CEMETERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

           4.Tangible fixed assets (continued)




The net book value of land and buildings may be further analysed as follows:


31 March
31 December
2024
2022
£
£

Valuation in 2014
773,359
773,359

Cost
1,641
1,641

775,000
775,000



5.


Securities and mortgages

Barclays bank has a registered charge resulting in a floating charge covering all the property or undertakings of the company dated 5th May 2014 in addition to a mortgage, which includes land dated the 3rd November 2014.


6.


Share capital

31 March
31 December
2024
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100
14,984,270 (2022 - 14,984,270) Preference Shares shares of £0.01 each
149,843
149,843

149,943

149,943



7.


Controlling party

The immediate parent of the entity is Brookwood Park Limited, a company registered in England and Wales, by virture of its shareholding. 
Woking Borough Council is regarded by the directors as being the company's ultimate parent entity.


8.
 

Provisions available for audits of small entities

In common with many other businesses of our size and nature, we use our auditor to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.


9.


Auditors' information

The auditors' report on the financial statements for the period ended 31 March 2024 was unqualified.

The audit report was signed on 24 March 2025 by Oliver Spevack ACA FCCA (senior statutory auditor) on behalf of Hamlyns Limited.

Page 4