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BROOKWELL ESTATES LIMITED

Registered Number
07175211
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

BROOKWELL ESTATES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Robin Matthew Sykes
Victoria Jane Sykes

Registered Address

Honeyhill Farm
Tilbrook Road
Kimbolton
PE28 0JW

Registered Number

07175211 (England and Wales)
BROOKWELL ESTATES LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets31,175,7771,114,285
Investment property41,970,0002,240,000
3,145,7773,354,285
Current assets
Stocks521,00022,000
Debtors6,7150,137165,245
Cash at bank and on hand672,481310,713
843,618497,958
Creditors amounts falling due within one year9(127,878)(157,497)
Net current assets (liabilities)715,740340,461
Total assets less current liabilities3,861,5173,694,746
Provisions for liabilities10(207,119)(162,285)
Net assets3,654,3983,532,461
Capital and reserves
Called up share capital100100
Profit and loss account3,654,2983,532,361
Shareholders' funds3,654,3983,532,461
The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2025, and are signed on its behalf by:
Robin Matthew Sykes
Director
Registered Company No. 07175211
BROOKWELL ESTATES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings15-
Vehicles25-
Office Equipment-4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 April 24919,369272,65063,07530,1364,9511,290,181
Additions-109,800---109,800
Disposals-(3,080)---(3,080)
At 31 March 25919,369379,37063,07530,1364,9511,396,901
Depreciation and impairment
At 01 April 24-104,52555,78612,3213,264175,896
Charge for year-41,5551,8222,67256246,611
On disposals-(1,383)---(1,383)
At 31 March 25-144,69757,60814,9933,826221,124
Net book value
At 31 March 25919,369234,6735,46715,1431,1251,175,777
At 31 March 24919,369168,1257,28917,8151,6871,114,285
4.Investment property

£
Fair value at 01 April 242,240,000
Disposals(387,000)
Fair value adjustments117,000
At 31 March 251,970,000
5.Stocks

2025

2024

££
Other stocks21,00022,000
Total21,00022,000
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables27,76421,027
Other debtors12,00026,878
Prepayments and accrued income15,0259,992
Total54,78957,897
7.Debtors: amounts due after one year

2025

2024

££
Other debtors95,348107,348
Total95,348107,348
8.Current asset investments
9.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables17,565-
Taxation and social security71,06147,343
Other creditors16,82686,384
Accrued liabilities and deferred income22,42623,770
Total127,878157,497
10.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)207,119162,285
Total207,119162,285