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REGISTERED NUMBER: 03252500 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Brookroute Limited

Brookroute Limited (Registered number: 03252500)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brookroute Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mr R J B D'Arcy
Mr J A D'Arcy
Mrs J M D'Arcy
Mr T M D'Arcy





SECRETARY: Mrs J M D'Arcy





REGISTERED OFFICE: Base Business Park
15 Britannia House
Rendlesham
Woodbridge
Suffolk
IP12 2TZ





REGISTERED NUMBER: 03252500 (England and Wales)





ACCOUNTANTS: Turner & Ellerby
Chartered Certified Accountants
5 Church Street
Framlingham
Woodbridge
Suffolk
IP13 9BQ

Brookroute Limited (Registered number: 03252500)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 3,445,000 3,445,000

CURRENT ASSETS
Debtors 5 804,637 770,737
Cash at bank 75,389 104,090
880,026 874,827
CREDITORS
Amounts falling due within one year 6 89,160 118,776
NET CURRENT ASSETS 790,866 756,051
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,235,866

4,201,051

CREDITORS
Amounts falling due after more than one
year

7

(1,432,462

)

(1,468,858

)

PROVISIONS FOR LIABILITIES 10 (21,961 ) (21,961 )
NET ASSETS 2,781,443 2,710,232

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 11 2,781,441 2,710,230
SHAREHOLDERS' FUNDS 2,781,443 2,710,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Brookroute Limited (Registered number: 03252500)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2025 and were signed on its behalf by:





Mr J A D'Arcy - Director


Brookroute Limited (Registered number: 03252500)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Brookroute 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.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 3 (2023 - 3 ) .

Brookroute Limited (Registered number: 03252500)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024
and 31 December 2024 3,445,000
NET BOOK VALUE
At 31 December 2024 3,445,000
At 31 December 2023 3,445,000

Fair value at 31 December 2024 is represented by:
£   
Valuation in 2024 1,505,198
Cost 1,939,802
3,445,000

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 1,939,802 1,939,802

Investment property was valued on an open market basis on 31 December 2021 by Lambert Smith Hampton .

For the year ended 31 December 2024 the directors reviewed the valuation of the investment properties on an open market basis and were of the opinion that no further revaluation adjustment was required.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 250 250
Other debtors 804,387 770,487
804,637 770,737

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 36,396 36,396
Trade creditors - 190
Taxation and social security 23,737 31,914
Other creditors 29,027 50,276
89,160 118,776

Brookroute Limited (Registered number: 03252500)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 8) 1,432,462 1,468,858

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 36,396 36,396

Amounts falling due between two and five years:
Bank loans - due over 1 year 1,432,462 1,468,858

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 1,468,858 1,505,254

The bank loans are secured by a debenture over the assets of the company and by a legal charge over the company's investment properties.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 21,961 21,961

Deferred
tax
£   
Balance at 1 January 2024 21,961
Revaluation of inv.properties
Balance at 31 December 2024 21,961

Brookroute Limited (Registered number: 03252500)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

11. RESERVES

Retained earnings



Distributable
Non -
Distributable

Total
£   £   £   
Retained earnings at 1 January 20241,226,9941,483,2362,710,230
Profit for the year71,211-71,211
Retained earnings at 31 December 20241,298,2051,483,2362,781,441

12. OTHER FINANCIAL COMMITMENTS

In addition to the security given for the bank loans in note 11, the company is party to a cross guarantee with respect to bank borrowings of related companies which at 31 December 2024 totalled £7,764,828 (2023: £8,132,410).

13. ULTIMATE CONTROLLING PARTY

The parent company of Brookroute Limited is Candypost Limited, a company registered in England and Wales with the registered office of Base Business Park, 15 Britannia House, Rendlesham, Woodbridge, Suffolk, IP12 2TZ.