Company Registration No. SC027258 (Scotland)
BROTHERTON ESTATES LIMITED.
Unaudited accounts
for the year ended 31 March 2025
BROTHERTON ESTATES LIMITED.
Unaudited accounts
Contents
BROTHERTON ESTATES LIMITED.
Company Information
for the year ended 31 March 2025
Director
CHARLES DAVID ALEXANDER
Secretary
BURNETT & REID LLP
Company Number
SC027258 (Scotland)
Registered Office
SUITE A
1 ALBYN PLACE
ABERDEEN
AB10 1BR
Scotland
Accountants
brand jamieson co
2 Victoria Place
Rutherglen
Glasgow
G73 2JP
BROTHERTON ESTATES LIMITED.
Statement of financial position
as at 31 March 2025
Tangible assets
16,238,476
16,122,826
Cash at bank and in hand
225,843
240,776
Creditors: amounts falling due within one year
(124,265)
(168,319)
Net current assets
204,144
162,606
Total assets less current liabilities
16,442,620
16,285,432
Creditors: amounts falling due after more than one year
(81,463)
(40,668)
Provisions for liabilities
Deferred tax
(3,438,965)
(3,438,965)
Net assets
12,922,192
12,805,799
Called up share capital
276,125
276,125
Share premium
65,025
65,025
Revaluation reserve
10,316,895
10,316,895
Profit and loss account
2,264,147
2,147,754
Shareholders' funds
12,922,192
12,805,799
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 August 2025 and were signed on its behalf by
CHARLES DAVID ALEXANDER
Director
Company Registration No. SC027258
BROTHERTON ESTATES LIMITED.
Notes to the Accounts
for the year ended 31 March 2025
BROTHERTON ESTATES LIMITED. is a private company, limited by shares, registered in Scotland, registration number SC027258. The registered office is SUITE A, 1 ALBYN PLACE, ABERDEEN, AB10 1BR, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance.
Motor vehicles
25% reducing balance.
This relates to the acquisition of a Single Farm Payment Entitlement which was due to finish in December 2012.
The cost was set off against the income received over the original period on the SFPE.
4
Intangible fixed assets
Other
BROTHERTON ESTATES LIMITED.
Notes to the Accounts
for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
16,042,317
165,067
121,492
16,328,876
Additions
63,518
14,600
98,109
176,227
Disposals
-
-
(75,065)
(75,065)
At 31 March 2025
16,105,835
179,667
144,536
16,430,038
At 1 April 2024
2,759
115,253
88,038
206,050
Charge for the year
4,665
9,662
28,437
42,764
On disposals
-
-
(57,252)
(57,252)
At 31 March 2025
7,424
124,915
59,223
191,562
At 31 March 2025
16,098,411
54,752
85,313
16,238,476
At 31 March 2024
16,039,558
49,814
33,454
16,122,826
Amounts falling due within one year
7
Investments held as current assets
2025
2024
Unlisted investments
2,482
2,482
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
20,825
59,000
Obligations under finance leases and hire purchase contracts
14,810
5,507
Trade creditors
3,231
20,105
Taxes and social security
19,730
22,071
Loans from directors
44,570
38,523
BROTHERTON ESTATES LIMITED.
Notes to the Accounts
for the year ended 31 March 2025
9
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
45,666
-
10
Transactions with related parties
The director has loaned money to the company with no fixed date for repayment.
At the year end the loan amounted to £44,570 . ( 2024 £38,523 ).
The controlling party is the director Charles David Alexander.
12
Average number of employees
During the year the average number of employees was 3 (2024: 3).