REGISTERED NUMBER: 06620500 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

BROCKENHURST PROPERTY SERVICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D J Griffiths

SECRETARY:

D J Griffiths

REGISTERED OFFICE:

Kingsley House

Market Place

Whitchurch

RG28 7BH

REGISTERED NUMBER:

06620500 (England and Wales)

ACCOUNTANTS:

C B Heslop & Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

FIXED ASSETS

Intangible assets

4

3,588

4,487

Tangible assets

5

140,039

152,418

143,627

156,905

CURRENT ASSETS

Debtors

6

23,173

62,332

Cash at bank and in hand

214,818

177,360

237,991

239,692

CREDITORS

Amounts falling due within one year

7

297,006

257,859

NET CURRENT LIABILITIES

(59,015

)

(18,167

)

TOTAL ASSETS LESS CURRENT LIABILITIES

84,612

138,738

CREDITORS

Amounts falling due after more than one year

8

52,133

85,409

NET ASSETS

32,479

53,329

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Retained earnings

10

22,479

43,329

SHAREHOLDERS' FUNDS

32,479

53,329

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 November 2025 and were signed by:

D J Griffiths - Director

1.	STATUTORY INFORMATION

Brockenhurst 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

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.

Freehold property

-

0.5% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on cost and 15% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

17,970

AMORTISATION

At 1 July 2024

13,483

Charge for year

899

At 30 June 2025

14,382

NET BOOK VALUE

At 30 June 2025

3,588

At 30 June 2024

4,487

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 July 2024

22,000

192

44,075

Additions

-

-

532

At 30 June 2025

22,000

192

44,607

DEPRECIATION

At 1 July 2024

320

176

29,435

Charge for year

110

4

3,890

At 30 June 2025

430

180

33,325

NET BOOK VALUE

At 30 June 2025

21,570

12

11,282

At 30 June 2024

21,680

16

14,640

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 July 2024

228,613

38,840

333,720

Additions

25,429

1,798

27,759

At 30 June 2025

254,042

40,638

361,479

DEPRECIATION

At 1 July 2024

113,132

38,239

181,302

Charge for year

35,228

906

40,138

At 30 June 2025

148,360

39,145

221,440

NET BOOK VALUE

At 30 June 2025

105,682

1,493

140,039

At 30 June 2024

115,481

601

152,418

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

15,216

16,264

Amounts owed by related undertakings

-

33,890

Other debtors

7,957

12,178

23,173

62,332

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

140,406

135,711

Hire purchase contracts

25,766

34,577

Trade creditors

13,705

40,323

Amounts owed to related undertakings

34,021

-

Taxation and social security

77,658

41,798

Other creditors

5,450

5,450

297,006

257,859

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

-

1,247

Hire purchase contracts

52,133

84,162

52,133

85,409

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

10,000

Ordinary

£1

10,000

10,000

10.

RESERVES

Retained

earnings

£

At 1 July 2024

43,329

Deficit for the year

(20,850

)

At 30 June 2025

22,479

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D J Griffiths.