REGISTERED NUMBER: 12536633 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BROCKENHURST PROPERTY SERVICES (WEST)

LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D J Griffiths

C Bladen

M Griffiths

REGISTERED OFFICE:

6 Rectory Road

Oakley

Basingstoke

RG23 7LJ

REGISTERED NUMBER:

12536633 (England and Wales)

ACCOUNTANTS:

C B Heslop & Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

FIXED ASSETS

Intangible assets

4

8,520

9,020

Tangible assets

5

47,634

32,664

56,154

41,684

CURRENT ASSETS

Debtors

6

9,198

48,891

Cash at bank

121,117

74,263

130,315

123,154

CREDITORS

Amounts falling due within one year

7

75,062

62,206

NET CURRENT ASSETS

55,253

60,948

TOTAL ASSETS LESS CURRENT LIABILITIES

111,407

102,632

CREDITORS

Amounts falling due after more than one year

8

39,763

27,860

NET ASSETS

71,644

74,772

CAPITAL AND RESERVES

Called up share capital

9

10,030

10,030

Retained earnings

10

61,614

64,742

SHAREHOLDERS' FUNDS

71,644

74,772

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 18 November 2025 and were signed on its behalf by:

D J Griffiths - Director

1.	STATUTORY INFORMATION

Brockenhurst Property Services (West) 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 2022, 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.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Office 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 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 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,020

AMORTISATION

At 1 April 2024

1,000

Charge for year

500

At 31 March 2025

1,500

NET BOOK VALUE

At 31 March 2025

8,520

At 31 March 2024

9,020

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

5,069

37,829

20,020

62,918

Additions

1,429

45,963

6,152

53,544

Disposals

-

(37,829

)

-

(37,829

)

At 31 March 2025

6,498

45,963

26,172

78,633

DEPRECIATION

At 1 April 2024

2,534

18,914

8,806

30,254

Charge for year

1,625

11,491

6,543

19,659

Eliminated on disposal

-

(18,914

)

-

(18,914

)

At 31 March 2025

4,159

11,491

15,349

30,999

NET BOOK VALUE

At 31 March 2025

2,339

34,472

10,823

47,634

At 31 March 2024

2,535

18,915

11,214

32,664

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

5,490

48,891

Other debtors

3,708

-

9,198

48,891

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

6,429

6,886

Trade creditors

8,483

3,267

Amounts owed to group undertakings

6,952

7,757

Taxation and social security

19,153

32,956

Other creditors

34,045

11,340

75,062

62,206

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

39,763

27,860

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

10,000

Ordinary

£1

10,000

10,000

10

C Ordinary

£1

10

10

10

D Ordinary

£1

10

10

10

M Ordinary

£1

10

10

10,030

10,030

10.

RESERVES

Retained

earnings

£

At 1 April 2024

64,742

Profit for the year

2,872

Dividends

(6,000

)

At 31 March 2025

61,614

11.	RELATED PARTY DISCLOSURES

At the year end the company is due £5,490 from Brockenhurst Property Services Limited.

At the year end the company owes £6,952 to Brockenhurst Property Services (East) Limited.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is D J Griffiths.