1 April 2024 false Taxfiler 2024.6 SC027258business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC0272582024-03-31 SC0272582024-04-012025-03-31 SC027258business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC027258business:FilletedAccounts2024-04-012025-03-31 SC0272582025-03-31 SC027258business:Director12024-04-012025-03-31 SC027258business:CompanySecretary12024-04-012025-03-31 SC027258business:RegisteredOffice2024-04-012025-03-31 SC0272582024-03-31 SC027258core:WithinOneYear2025-03-31 SC027258core:WithinOneYear2024-03-31 SC027258core:AfterOneYear2025-03-31 SC027258core:AfterOneYear2024-03-31 SC027258core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC027258core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC027258core:SharePremiumcore:PreviouslyStatedAmount2025-03-31 SC027258core:SharePremiumcore:PreviouslyStatedAmount2024-03-31 SC027258core:RevaluationReservecore:PreviouslyStatedAmount2025-03-31 SC027258core:RevaluationReservecore:PreviouslyStatedAmount2024-03-31 SC027258core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC027258core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC027258core:PreviouslyStatedAmount2025-03-31 SC027258core:PreviouslyStatedAmount2024-03-31 SC027258business:SmallEntities2024-04-012025-03-31 SC027258countries:Scotland2024-04-012025-03-31 SC027258core:PlantMachinery2024-04-012025-03-31 SC027258core:MotorVehicles2024-04-012025-03-31 SC027258core:IntangibleAssetsOtherThanGoodwill2024-03-31 SC027258core:IntangibleAssetsOtherThanGoodwill2025-03-31 SC027258core:LandBuildings2024-03-31 SC027258core:PlantMachinery2024-03-31 SC027258core:MotorVehicles2024-03-31 SC027258core:LandBuildings2024-04-012025-03-31 SC027258core:LandBuildings2025-03-31 SC027258core:PlantMachinery2025-03-31 SC027258core:MotorVehicles2025-03-31 SC0272582023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC027258 (Scotland)
BROTHERTON ESTATES LIMITED. Unaudited accounts for the year ended 31 March 2025
BROTHERTON ESTATES LIMITED. Unaudited accounts Contents
Page
- 2 -
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
- 3 -
BROTHERTON ESTATES LIMITED. Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,238,476 
16,122,826 
Current assets
Inventories
90,203 
64,771 
Debtors
9,881 
22,896 
Investments
2,482 
2,482 
Cash at bank and in hand
225,843 
240,776 
328,409 
330,925 
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 
Capital and reserves
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
- 4 -
BROTHERTON ESTATES LIMITED. Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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.
Intangible fixed assets
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 
£ 
Cost
At 1 April 2024
35,000 
At 31 March 2025
35,000 
Amortisation
At 1 April 2024
35,000 
At 31 March 2025
35,000 
Net book value
At 31 March 2025
- 
- 5 -
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 
Depreciation
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 
Net book value
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 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
9,731 
21,697 
Trade debtors
150 
1,199 
9,881 
22,896 
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 
Other creditors
- 
316 
Loans from directors
44,570 
38,523 
Accruals
21,099 
22,797 
124,265 
168,319 
- 6 -
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 
£ 
£ 
Bank loans
35,797 
40,668 
Obligations under finance leases and hire purchase contracts
45,666 
- 
81,463 
40,668 
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 ).
11
Controlling party
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).
- 7 -