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REGISTERED NUMBER: 12312892 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

BROCHRIS ENTERPRISES LIMITED

BROCHRIS ENTERPRISES LIMITED (REGISTERED NUMBER: 12312892)






Contents of the Financial Statements
for the year ended 30 November 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


BROCHRIS ENTERPRISES LIMITED

Company Information
for the year ended 30 November 2024







DIRECTORS: J M Brotherton
D W Christan





REGISTERED OFFICE: 13 - 15 Walcot Street
Bath
Somerset
BA1 5BN





REGISTERED NUMBER: 12312892 (England and Wales)





ACCOUNTANTS: Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Brochris Enterprises Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brochris Enterprises Limited for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brochris Enterprises Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brochris Enterprises Limited and state those matters that we have agreed to state to the Board of Directors of Brochris Enterprises Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brochris Enterprises Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brochris Enterprises Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brochris Enterprises Limited. You consider that Brochris Enterprises Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brochris Enterprises Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL


29 August 2025

BROCHRIS ENTERPRISES LIMITED (REGISTERED NUMBER: 12312892)

Balance Sheet
30 November 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 145,000 174,000
Tangible assets 5 57,945 62,838
Investments 6 80,731 78,974
283,676 315,812

CURRENT ASSETS
Stocks 168,942 159,582
Debtors 7 49,745 28,386
Cash at bank and in hand 80,745 83,279
299,432 271,247
CREDITORS
Amounts falling due within one year 8 440,224 413,238
NET CURRENT LIABILITIES (140,792 ) (141,991 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,884

173,821

CREDITORS
Amounts falling due after more than one
year

9

(15,318

)

(31,510

)

PROVISIONS FOR LIABILITIES 11 (10,824 ) (14,702 )
NET ASSETS 116,742 127,609

CAPITAL AND RESERVES
Called up share capital 12 20,000 20,000
Retained earnings 96,742 107,609
SHAREHOLDERS' FUNDS 116,742 127,609

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

BROCHRIS ENTERPRISES LIMITED (REGISTERED NUMBER: 12312892)

Balance Sheet - continued
30 November 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 29 August 2025 and were signed on its behalf by:





J M Brotherton - Director


BROCHRIS ENTERPRISES LIMITED (REGISTERED NUMBER: 12312892)

Notes to the Financial Statements
for the year ended 30 November 2024

1. STATUTORY INFORMATION

Brochris Enterprises 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.

Critical accounting judgements and key sources of estimation uncertainty
No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax. Turnover is recognised when goods are sold.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Fixed Asset Investments
Investments in shares are held at fair value, with gains and losses taken to the profit and loss.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Office Equipment - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BROCHRIS ENTERPRISES LIMITED (REGISTERED NUMBER: 12312892)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

2. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 290,000
AMORTISATION
At 1 December 2023 116,000
Charge for year 29,000
At 30 November 2024 145,000
NET BOOK VALUE
At 30 November 2024 145,000
At 30 November 2023 174,000

BROCHRIS ENTERPRISES LIMITED (REGISTERED NUMBER: 12312892)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Office and Motor Computer
Equipment fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 - 71,267 32,054 2,663 105,984
Additions 1,065 6,818 - 3,973 11,856
At 30 November 2024 1,065 78,085 32,054 6,636 117,840
DEPRECIATION
At 1 December 2023 - 37,814 3,339 1,993 43,146
Charge for year 89 9,146 7,179 335 16,749
At 30 November 2024 89 46,960 10,518 2,328 59,895
NET BOOK VALUE
At 30 November 2024 976 31,125 21,536 4,308 57,945
At 30 November 2023 - 33,453 28,715 670 62,838

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 December 2023 78,974
Additions 1,757
At 30 November 2024 80,731
NET BOOK VALUE
At 30 November 2024 80,731
At 30 November 2023 78,974

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Other debtors 49,745 28,386

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Bank loans and overdrafts 10,001 10,001
Hire purchase contracts 6,191 6,191
Trade creditors 201,841 107,859
Taxation and social security 26,055 47,047
Other creditors 196,136 242,140
440,224 413,238

BROCHRIS ENTERPRISES LIMITED (REGISTERED NUMBER: 12312892)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

The bank loan balance relates to a government backed bounce back loan.

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
as restated
£    £   
Bank loans 5,000 15,001
Hire purchase contracts 10,318 16,509
15,318 31,510

The bank loan balance relates to a government backed bounce back loan.

10. SECURED DEBTS

Within creditors, there is floating charge and negative pledge which covers all the property or undertaking of the company.

11. PROVISIONS FOR LIABILITIES
2024 2023
as restated
£    £   
Deferred tax 10,824 14,702

Deferred
tax
£   
Balance at 1 December 2023 14,702
Movement (3,878 )
Balance at 30 November 2024 10,824

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: as
restated
£    £   
9,000 A Ordinary £1 9,000 10,000
10,000 B Ordinary £1 10,000 10,000
1,000 C Ordinary £1 1,000 -
20,000 20,000

BROCHRIS ENTERPRISES LIMITED (REGISTERED NUMBER: 12312892)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

12. CALLED UP SHARE CAPITAL - continued

During the year, 1,000 A Ordinary shares were transferred into C Ordinary shares.

The A Ordinary, B Ordinary and C Ordinary shares have full voting rights.

The A Ordinary, B Ordinary and C Ordinary shares have differing rights to dividend payments depending on resolutions made at directors meetings.

The A Ordinary, B Ordinary and C Ordinary shareholders are entitled pari passu to participate in a distribution arising from a winding up the company.

13. PRIOR YEAR ADJUSTMENTS

In the prior year financial statements there was an understatement of purchases and an overstatement of tax. This has been restated in the November 2024 financial statements. The effect of this adjustment is as follows:
Decreased the brought forward reserves by £39,355
Decreased the brought forward tax creditor by £12,437
Increased the brought forward accruals by £51,792