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Registered number: 12854443
Brookhurst Investments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Genio Accountants
33a Portsmouth Road
Southampton
Hampshire
SO19 9BA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12854443
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 140,000 140,000
140,000 140,000
CURRENT ASSETS
Debtors 5 23,895 23,645
Cash at bank and in hand 451 1,645
24,346 25,290
Creditors: Amounts Falling Due Within One Year 6 (53,368 ) (48,997 )
NET CURRENT ASSETS (LIABILITIES) (29,022 ) (23,707 )
TOTAL ASSETS LESS CURRENT LIABILITIES 110,978 116,293
Creditors: Amounts Falling Due After More Than One Year 7 (92,621 ) (96,079 )
NET ASSETS 18,357 20,214
CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair value reserve 9 48,000 48,000
Profit and Loss Account (29,645 ) (27,788 )
SHAREHOLDERS' FUNDS 18,357 20,214
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr T Hurst
Director
26th June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brookhurst Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12854443 . The registered office is Unit C3 Station Approach Industrial Estate, Station Approach, Penarth, CF64 3EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investment Property
2024
£
Fair Value
As at 1 October 2023 and 30 September 2024 140,000
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 250 -
Director's loan account 643 643
Called up share capital not paid 2 2
Amounts owed by associates 23,000 23,000
23,895 23,645
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 7,003 3,504
Accruals and deferred income 670 600
Amounts owed to associates 35,534 36,734
Amounts owed to related parties 10,161 8,159
53,368 48,997
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 92,621 96,079
8. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 2 2
Amount of Allotted, Called Up Share Capital 2 2
9. Reserves
Fair Value Reserve
£
As at 1 October 2023 48,000
As at 30 September 2024 48,000
10. Related Party Transactions
At the year end, £8,159 was owed to A Hurst (2023: £8,159), and £2,002 to Christopher Brooks-Dowsett.
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