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REGISTERED NUMBER: 02520134















BROOKER PROPERTIES LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025






BROOKER PROPERTIES LIMITED (REGISTERED NUMBER: 02520134)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


BROOKER PROPERTIES LIMITED (REGISTERED NUMBER: 02520134)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,049 10,866
Investment property 5 4,350,000 4,350,000
4,360,049 4,360,866

CURRENT ASSETS
Stocks 3,500 3,500
Debtors 6 132,857 128,235
Cash at bank and in hand 144,296 195,800
280,653 327,535
CREDITORS
Amounts falling due within one year 7 184,096 186,208
NET CURRENT ASSETS 96,557 141,327
TOTAL ASSETS LESS CURRENT
LIABILITIES
4,456,606
4,502,193

PROVISIONS FOR LIABILITIES 470,983 426,221
NET ASSETS 3,985,623 4,075,972

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 8 2,148,065 2,148,065
Retained earnings 1,837,556 1,927,905
SHAREHOLDERS' FUNDS 3,985,623 4,075,972

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

The notes on pages 3 to 6 form part of these financial statements

1 continued...
BROOKER PROPERTIES LIMITED (REGISTERED NUMBER: 02520134)

BALANCE SHEET - continued
31 JANUARY 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2025 and were signed on its behalf by:





C D Venn - Director


The notes on pages 3 to 6 form part of these financial statements

2
BROOKER PROPERTIES LIMITED (REGISTERED NUMBER: 02520134)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Brooker Properties Limited is a private company limited by shares. The company is registered in England under number 02520134 and the registered office is Barclays Bank Chambers, Stratford upon Avon, Warwickshire, CV37 6AH. The company's place of business is Goldicote Business Park, Banbury Road, Stratford upon Avon, Warwickshire, CV37 7NB.

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.
Plant and equipment etc - 33% on cost, 25% on reducing balance, 20% on cost, 15% on cost and straight line over 20 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


3 continued...
BROOKER PROPERTIES LIMITED (REGISTERED NUMBER: 02520134)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 386,345
Additions 3,875
At 31 January 2025 390,220
DEPRECIATION
At 1 February 2024 375,479
Charge for year 4,692
At 31 January 2025 380,171
NET BOOK VALUE
At 31 January 2025 10,049
At 31 January 2024 10,866

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2024
and 31 January 2025 4,350,000
NET BOOK VALUE
At 31 January 2025 4,350,000
At 31 January 2024 4,350,000

4 continued...
BROOKER PROPERTIES LIMITED (REGISTERED NUMBER: 02520134)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

5. INVESTMENT PROPERTY - continued

Fair value at 31 January 2025 is represented by:
£   
Valuation in 2015 29,550
Valuation in 2008 150,000
Valuation in 2007 150,000
Valuation in 2006 143,055
Valuation in 2005 333,000
Valuation in 2004 138,692
Valuation in 2003 109,516
Valuation in 2002 115,560
Valuation in 2001 45,534
Valuation in 2000 933,158
Cost 2,201,935
4,350,000

If freehold investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 2,201,935 2,201,935

Freehold investment properties were valued on an open market basis on 31 January 2025 by the directors of the company .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 95,704 92,724
Other debtors 37,153 35,511
132,857 128,235

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 40,909 50,443
Taxation and social security 100,451 107,759
Other creditors 42,736 28,006
184,096 186,208

5 continued...
BROOKER PROPERTIES LIMITED (REGISTERED NUMBER: 02520134)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

8. RESERVES
Revaluation
reserve
£   
At 1 February 2024
and 31 January 2025 2,148,065

6