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BROCKENHURST BUSINESS CENTRE LIMITED

Registered Number
13057490
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

BROCKENHURST BUSINESS CENTRE LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

CORCORAN, Richard Mark

Company Secretary

CORCORAN, Jane

Registered Address

The Incuhive Space
Grigg Lane
Brockenhurst
SO42 7RE

Registered Number

13057490 (England and Wales)
BROCKENHURST BUSINESS CENTRE LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,2716,546
5,2716,546
Current assets
Debtors444,05151,021
Cash at bank and on hand47,51936,337
91,57087,358
Creditors amounts falling due within one year5(18,248)(29,269)
Net current assets (liabilities)73,32258,089
Total assets less current liabilities78,59364,635
Provisions for liabilities7(796)(1,244)
Net assets77,79763,391
Capital and reserves
Called up share capital22
Profit and loss account77,79563,389
Shareholders' funds77,79763,391
The financial statements were approved and authorised for issue by the Director on 7 August 2025, and are signed on its behalf by:
CORCORAN, Richard Mark
Director
Registered Company No. 13057490
BROCKENHURST BUSINESS CENTRE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

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).
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.
Revenue from rendering of services
Revenue 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:

Straight line (years)
Land and buildings10
Fixtures and fittings4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 January 246,7672,4669,233
At 31 December 246,7672,4669,233
Depreciation and impairment
At 01 January 241,3531,3342,687
Charge for year6775981,275
At 31 December 242,0301,9323,962
Net book value
At 31 December 244,7375345,271
At 31 December 235,4141,1326,546
4.Debtors: amounts due within one year

2024

2023

££
Other debtors7,32710,545
Prepayments and accrued income36,72440,476
Total44,05151,021
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,5041,472
Taxation and social security7,09514,714
Other creditors7202,055
Accrued liabilities and deferred income8,92911,028
Total18,24829,269
6.Creditors: amounts due after one year
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)7961,244
Total7961,244
8.Other commitments
The total of future minimum lease payments under non-cancellable operating leases are as following: Current Year - Not later than 1 Year £67,500, Later than 1 year but not more than 5 years £93,977 Previous Year - Not later than 1 Year £67,500, Later than 1 year but not more than 5 years £161,477
9.Related party transactions
Included within other creditors is an amount to the Director of £280 (2023- £2,055). This amount is undated, unsecured, interest free and repayable on demand.