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Registered number: 07259697
Brogster Ltd
Financial Statements
For the Period 1 June 2024 to 31 October 2025
Brogster Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Brogster Ltd
Company Information
For the Period 1 June 2024 to 31 October 2025
Company Information

Directors | Mr P R Brogan
| Mrs S L Brogan
Secretary | Mrs S L Brogan
Company Number | 07259697
Registered Office | Yew Tree House
| Lewes Road
| Forest Row
| East Sussex
| RH18 5AA
Accountants | DMC Partnership Limited
| Yew Tree House
| Lewes Road
| Forest Row
| East Sussex
| RH18 5AA

Page 1
Page 2
Brogster Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07259697

| 31 October 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 7,688
|  |  | - |  | 7,688
CURRENT ASSETS
Debtors | 5 | 39,088 |  | 13,292 |
Cash at bank and in hand |  | 294,376 |  | 194,453 |
|  | 333,464 |  | 207,745 |
Creditors: Amounts Falling Due Within One Year | 6 | (65,776 ) |  | (32,732 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 267,688 |  | 175,013
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 267,688 |  | 182,701
NET ASSETS |  |  | 267,688 |  | 182,701
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 267,588 |  | 182,601
SHAREHOLDERS' FUNDS |  |  | 267,688 |  | 182,701

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Brogster Ltd
Balance Sheet (continued)
As At 31 October 2025
For the period ending 31 October 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr P R Brogan Director
12 November 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
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Brogster Ltd
Notes to the Financial Statements
For the Period 1 June 2024 to 31 October 2025
Notes to the Financial Statements
1. General Information
Brogster Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07259697 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
The company's principal activity continues to be that of IT Consultancy.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% reducing balance

2.4. 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.5. Financial Instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
...CONTINUED
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Brogster Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2024 to 31 October 2025
2.5. Financial Instruments - continued
Basic financial assets
Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting date.
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
2.6. Interest Receivable
Interest income is recognised in profit or loss using the effective interest method.
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Brogster Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2024 to 31 October 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Equity 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. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2024 | 22,346
Disposals | (22,346 )
As at 31 October 2025 | -
Depreciation
As at 1 June 2024 | 14,658
Provided during the period | 1,923
Disposals | (16,581 )
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | -
As at 1 June 2024 | 7,688

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Brogster Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2024 to 31 October 2025
5. Debtors

| 31 October 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 12,741
Other debtors | 39,088 |  | 551
| 39,088 |  | 13,292

6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 4,534 |  | 2,944
Taxation and social security | 61,242 |  | 29,788
| 65,776 |  | 32,732

7. Share Capital

| 31 October 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included in other debtors due within one year is a loan from the directors, Mr P R Brogan and Mrs S L Brogan amounting to £39,088 (2024: £18 creditor).
Interest has been charged at the H.M. Revenue and Customs official rate and the loan was repaid within 9 months of the year end.
9. Controlling Parties
The company's ultimate controlling party are the directors, Mr P R Brogan and Mrs S L Brogan as they own all the issued share capital in the company.
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