REGISTERED NUMBER: 07924912 (England and Wales)

BROWN AND COCKERILL PROPERTY SERVICES

LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B J Singh

C S Adam-Watts

REGISTERED OFFICE:

Central Chambers

45-47 Albert Street

Rugby

Warwickshire

CV21 2SG

REGISTERED NUMBER:

07924912 (England and Wales)

ACCOUNTANTS:

Atkinson Finch & Co

Chartered Accountants

Central Chambers

45-47 Albert Street

Rugby

Warwickshire

CV21 2SG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,457

2,618

3,457

2,618

CURRENT ASSETS

Debtors

6

53,135

75,411

Cash at bank and in hand

22,402

118

75,537

75,529

CREDITORS

Amounts falling due within one year

7

74,913

66,738

NET CURRENT ASSETS

624

8,791

TOTAL ASSETS LESS CURRENT LIABILITIES

4,081

11,409

CREDITORS

Amounts falling due after more than one year

8

334

4,334

NET ASSETS

3,747

7,075

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

3,547

6,875

SHAREHOLDERS' FUNDS

3,747

7,075

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th October 2025 and were signed on its behalf by:

B J Singh - Director

1.	STATUTORY INFORMATION

Brown and Cockerill Property Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Significant judgements and estimates

There are no significant judgements that have a material effect on the accounts nor any accounting estimates that have a high risk of causing a material adjustment in a future accounting period.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold property improvements

-

10% on cost

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

40,000

AMORTISATION

At 1st May 2024

and 30th April 2025

40,000

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

-

5.	TANGIBLE FIXED ASSETS

Leasehold

Fixtures

property

and

Computer

improvements

fittings

equipment

Totals

£

£

£

£

COST

At 1st May 2024

190,000

23,018

9,371

222,389

Additions

-

1,460

417

1,877

At 30th April 2025

190,000

24,478

9,788

224,266

DEPRECIATION

At 1st May 2024

189,997

20,718

9,056

219,771

Charge for year

-

752

286

1,038

At 30th April 2025

189,997

21,470

9,342

220,809

NET BOOK VALUE

At 30th April 2025

3

3,008

446

3,457

At 30th April 2024

3

2,300

315

2,618

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

46,000

46,000

Directors' current accounts

-

23,107

Deferred tax asset

Accelerated capital allowances

5,779

4,957

Prepayments and accrued income

1,356

1,347

53,135

75,411

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,000

25,403

Trade creditors

9,581

9,649

Corporation tax payable

32,869

11,778

Social security and other taxes

20,129

14,571

Other creditors

625

406

Directors' current accounts

2,812

-

Accrued expenses

4,897

4,931

74,913

66,738

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

334

4,000

Bank loans - 2-5 years

-

334

334

4,334