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Registered number: 07282233 BROOKFIELD FARM (DORSET) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
BROOKFIELD FARM (DORSET) LIMITED REGISTERED NUMBER: 07282233 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 320,788 |  | 442,202
Investment property | 5 |  | 453,281 |  | 453,281
|  |  | 774,069 |  | 895,483
Current assets |  |  |  |  |
Stocks | 6 | 52,237 |  | 37,221 |
Debtors: amounts falling due within one year | 7 | 4,513,973 |  | 2,313,009 |
Cash at bank and in hand | 8 | 111,623 |  | 36,571 |
|  | 4,677,833 |  | 2,386,801 |
Creditors: amounts falling due within one year | 9 | (3,190,747) |  | (1,532,909) |
Net current assets |  |  | 1,487,086 |  | 853,892
Total assets less current liabilities |  |  | 2,261,155 |  | 1,749,375
Net assets |  |  | 2,261,155 |  | 1,749,375
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 210 |  | 200
Profit and loss account |  |  | 2,260,945 |  | 1,749,175
|  |  | 2,261,155 |  | 1,749,375
Page 1
BROOKFIELD FARM (DORSET) LIMITED REGISTERED NUMBER: 07282233 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
B Bayer
Director
Date: 2 October 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
BROOKFIELD FARM (DORSET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Brookfield Farm (Dorset) Limited ("the Company") is a private company limited by shares and incorporated in England and Wales. The address of its registered office is Leytonstone House, 3 Hanbury Drive, London, E11 1GA. The principal activity is the wholesale of meat products, as well as farming and property investment. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
BROOKFIELD FARM (DORSET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
BROOKFIELD FARM (DORSET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following bases:
|  |  |  | Short-term leasehold property | - | 5% straight line
|  |  |  | Plant and machinery | - | 20% straight line
|  |  |  | Motor vehicles | - | 20% straight line
|  |  |  | Office equipment | - | 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Page 5
BROOKFIELD FARM (DORSET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.14 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 5).
4. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 March 2024 | 479,259 | 348,116 | 112,980 | 4,112 | 944,467
| Additions | - | 1,899 | 46,598 | 6,555 | 55,052
| Disposals | - | (98,835) | (77,318) | - | (176,153)
| At 28 February 2025 | 479,259 | 251,180 | 82,260 | 10,667 | 823,366
| Depreciation |  |  |  |  |
| At 1 March 2024 | 195,229 | 241,498 | 65,300 | 238 | 502,265
| Charge for the year on owned assets | 23,963 | 5,542 | 4,643 | 1,849 | 35,997
| Disposals | - | (2,179) | (33,505) | - | (35,684)
| At 28 February 2025 | 219,192 | 244,861 | 36,438 | 2,087 | 502,578
| Net book value |  |  |  |  |
| At 28 February 2025 | 260,067 | 6,319 | 45,822 | 8,580 | 320,788
| At 29 February 2024 | 284,030 | 106,618 | 47,680 | 3,874 | 442,202
Page 6
BROOKFIELD FARM (DORSET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 March 2024 | 453,281
| At 28 February 2025 | 453,281
The value of the properties is not considered by the directors to have materially changed from the date of acquisition to the balance sheet date.
6. | Stocks
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Goods for resale | 52,237 | 37,221
7. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,798,960 | 1,521,173
| Other debtors | 1,621,311 | 722,483
| Prepayments and accrued income | 93,702 | 69,353
|  | 4,513,973 | 2,313,009
8. | Cash and cash equivalents
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 111,623 | 36,571
Page 7
BROOKFIELD FARM (DORSET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts due to invoice financing company | 572,616 | -
| Trade creditors | 2,006,370 | 1,102,861
| Corporation tax | 268,543 | 179,594
| Other taxation and social security | - | 9,739
| Other creditors | 220,067 | 234,098
| Accruals and deferred income | 123,151 | 6,617
|  | 3,190,747 | 1,532,909
| Amounts due to the invoice financing company are secured against the total trade debtor balance.
10. | Share capital
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 24 (2024 - 24) A Ordinary shares of £1.00 each | 24 | 24
|  | 76 (2024 - 76) B Ordinary shares of £1.00 each | 76 | 76
|  | 100 (2024 - 100) C Ordinary shares of £1.00 each | 100 | 100
|  | 10 (2024 - 0) D Ordinary shares of £1.00 each | 10 | -
|  |  | 210 | 200
During the year, 10 £1 D Ordinary shares were allotted and issued at par. All shares rank pari passu, except in respect of the declaration of dividends and distribution of assets.
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,755 (2024 - £2,265). Contributions totalling £827 (2024 - £922) were payable to the fund at the balance sheet date and are included in creditors. Page 8
BROOKFIELD FARM (DORSET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
12. | Transactions with directors
| During the year, the directors had advances from the Company as follows:
|  | 28 February | 29 February
|  | 2025 | 2024
|  | £ | £
| Balance brought forward owed to the directors | 225,945 | (315,402)
| Amounts advanced | 1,093,788 | 1,389,961
| Amounts repaid | (619,630) | (851,714)
| Interest charged | 10,989 | 3,100
| Balance carried forward owed to the Company | 711,092 | 225,945
| During the year, interest was charged on overdrawn balances at HMRC's offical rate of interest.
13. | Related party transactions
| Transactions with directors During the year, the Company paid rent of £11,000 (2024 - £11,000) to directors. Transactions with companies with directors in common At the year end, the Company was owed £559,969 (2024 - £239,532) by companies with directors in common. Transactions with companies jointly controlled by the Company's controlling parties At the year end, the Company was owed £123,857 (2024 - £11,637) by companies jointly controlled by the Company's controlling parties.
Page 9