2023-10-31 15250145 2025-03-31 15250145 2023-10-31 2025-03-31 15250145 uk-core:WithinOneYear 2025-03-31 15250145 uk-core:AfterOneYear 2025-03-31 15250145 uk-core:ShareCapital 2025-03-31 15250145 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 15250145 uk-bus:Director1 2023-10-31 2025-03-31 15250145 uk-core:PlantMachinery 2023-10-31 2025-03-31 15250145 uk-core:Buildings 2023-10-31 2025-03-31 15250145 uk-core:Buildings 2025-03-31 15250145 uk-core:PlantMachinery 2025-03-31 15250145 uk-core:AdditionsToInvestments 2025-03-31 15250145 uk-core:AdditionsToInvestments uk-core:Non-currentFinancialInstruments 2025-03-31 15250145 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2025-03-31 15250145 uk-core:CostValuation 2025-03-31 15250145 uk-core:Non-currentFinancialInstruments 2025-03-31 iso4217:GBP xbrli:pure 15250145 uk-bus:AuditExempt-NoAccountantsReport 2023-10-31 2025-03-31 15250145 uk-bus:FRS102 2023-10-31 2025-03-31 15250145 uk-bus:FilletedAccounts 2023-10-31 2025-03-31 15250145 uk-bus:PrivateLimitedCompanyLtd 2023-10-31 2025-03-31
Brodie Biomass Limited
Registered Number:15250145
For the period ended 31 March 2025
England and Wales
Unaudited Financial Statements
2
For the period ended 31 March 2025
Brodie Biomass Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
15250145
As at 31 March 2025
Brodie Biomass Limited
Statement of Financial Position
£
2025
Notes
Fixed assets
Property, plant and equipment
922,762
2
Financial assets
100
3
922,862
Current assets
Inventories
30,000
4
Trade and other receivables
315,540
5
Cash and cash equivalents
7,916
353,456
Trade and other payables: amounts falling due within one
year
(216,790)
6
136,666
Net current assets
Total assets less current liabilities
1,059,528
Trade and other payables: amounts falling due after more
than one year
(1,300,000)
7
(240,472)
Net assets/liabilities
Capital and reserves
Called up share capital
100
Retained earnings
(240,572)
(240,472)
Shareholders' funds
For the period ended 31 March 2025 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 of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Alexander C Brodie Director
These financial statements were approved and authorised for issue by the Board on 22 May 2025 and were signed by:
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4
Registered Number :
15250145
For the period ended 31 March 2025
Brodie Biomass Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the period ended 31 March 2025
Brodie Biomass Limited
Notes to the Financial Statements
Statutory Information
Brodie Biomass Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 15250145.
Registered address:
Squires Farm
Logmore Lane
Dorking
Surrey
RH4 3JL
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Plant and machinery: 10% straight line.
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2. Property, plant and equipment
Total
Plant and
Machinery
Land and
Buildings
£
£
£
Cost or
valuation
983,363
808,758
174,605
Additions
At 31 March 2025
174,605
808,758
983,363
Provision for depreciation and impairment
Charge for period
60,601
60,601
-
At 31 March 2025
60,601
60,601
-
At 31 March 2025
Net book value
174,605
748,157
922,762
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6
For the period ended 31 March 2025
Brodie Biomass Limited
Notes to the Financial Statements Continued
3. Investments held as fixed assets
Other investments
Total
Cost
£
£
100
100
Additions
At 31 March 2025
100
100
At 31 March 2025
Net book value
100
100
4. Inventories
2025
£
Stocks
30,000
5. Trade and other receivables
2025
£
Amounts owed by group undertakings and participating interests
315,540
6. Trade and other payables: amounts falling due within one year
2025
£
Trade creditors
34,872
Amounts owed to group undertaking and undertaking in which the
company has a participating interest
174,936
Taxation and social security
3,482
Other creditors
3,500
216,790
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7
For the period ended 31 March 2025
Brodie Biomass Limited
Notes to the Financial Statements Continued
7. Trade and other payables: amounts falling due after more than one year
2025
£
Bank loans and overdraft (secured)
1,300,000
-
8. Related party transactions
During the accounting period, the company advanced £655,000 to Brodie Farms, a general partnership in which the
company is a partner, and was repaid £346,110 by the end of the period. The balance due from Brodie Farms to the
company at the balance sheet date was £308,890.
During the accounting period, the company advanced £6,650 to Soilfixer Limited, its 100% owned subsidiary. £nil of
the advance had been repaid by the period end and £6,650 was still due to the company at the balance sheet date.
During the accounting period, the company received advances of £222,036 from its parent company, Brockham
Capital Limited. The company repaid £47,100 of the advances during the financial period. At the balance sheet date,
the company still owed £174,936 to its parent company.
9. Average number of persons employed
During the year the average number of employees was 2
10. Parent-subsidiary relationship
The company's parent and ultimate controlling party is Brockham Capital Limited (company number 02196647), a company registered in England and Wales, whose address and principal place of business is Squires Farm, Logmore Lane, Dorking, Surrey. RH4 3JL.
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