Registered number
01654041
Brookgrove Limited
Pages for filing with Registrar of Companies
31 January 2025

Brookgrove Limited
Registered number: | 01654041
Balance Sheet
as at 31 January 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 540,000 |  |  | 540,000
Investments | 4 |  |  | 2 |  |  | 2
|  |  |  | 540,002 |  |  | 540,002
Current assets
Debtors | 5 |  | 10,410 |  |  | 10,305
Cash at bank and in hand |  |  | 38,611 |  |  | 35,965
|  |  | 49,021 |  |  | 46,270
Creditors: amounts falling due within one year | 6 |  | (2,600) |  |  | (1,790)
Net current assets |  |  |  | 46,421 |  |  | 44,480
Total assets less current liabilities |  |  |  | 586,423 |  |  | 584,482
Provisions for liabilities |  |  |  | (73,113) |  |  | (73,113)
Net assets |  |  |  | 513,310 |  |  | 511,369
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Retained earnings - non-distributable |  |  |  | 374,098 |  |  | 374,098
Retained earnings - distributable |  |  |  | 139,112 |  |  | 137,171
Shareholders' funds |  |  |  | 513,310 |  |  | 511,369
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
PJ Pacifico
Director
Approved by the board on 7 October 2025

Brookgrove Limited
Notes to the Accounts
for the year ended 31 January 2025
1 | Accounting policies
1.1 | 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).
1.2 | Revenue recognition
| Revenue is measured at the fair value of the consideration received or receivable.
1.3 | Tangible fixed assets
| Tangible fixed assets held for the companies own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on a straight line basis at rates of 25% per annum.
| Assets held under finance leases are depreciated in the same way as owned assets.
| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
1.4 | Investment properties
| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.
1.5 | Fixed asset investments
| Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
1.6 | Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost or valuation
| At 1 February 2024 | 540,000
| At 31 January 2025 | 540,000
| Depreciation
| At 31 January 2025 | -
| Net book value
| At 31 January 2025 | 540,000
| At 31 January 2024 | 540,000
| The directors revalued the investment properties on an open market basis as at 31 January 2025 of £540,000. On an historical cost basis these would have been included at an original cost of £92,789 (2024 : £92,789).
4 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 February 2024 | 2
| At 31 January 2025 | 2
| The company holds 100% of the ordinary share capital of Glasswood Management Limited
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 10,410 |  | -
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | - |  | 9,641
| Prepayments |  |  |  |  | - |  | 664
|  |  |  |  |  | 10,410 |  | 10,305
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 2,468 |  | 1,790
| Taxation and social security costs | 132 |  | -
|  |  |  |  |  | 2,600 |  | 1,790
7 | Other information
| Brookgrove Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 52 Brighton Road
| Surbiton
| Surrey
| KT6 5PL

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