Broseley Fireclay Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05096095

Broseley Fireclay Company Limited

Filleted Financial Statements

31 March 2025

Broseley Fireclay Company Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

Broseley Fireclay Company Limited

Officers and Professional Advisers

The board of directors	Mr S Cornes
	Mr D Mullinder

Registered office	Fernhill Estate Office
	Fernhill Road
	Sutton
	Newport
	TF10 8DJ

Auditor	Riverside Accountancy Lancaster Limited
	Chartered accountants & statutory auditor
	Suite 2, 2 Mannin Way
	Lancaster Business Park
	Caton Road
	Lancaster
	LA1 3SU

Bankers	Lloyds
	125 Colmore Row
	Birmingham
	B3 3SD

Broseley Fireclay Company Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Current assets

Debtors	7	20,351	120,175
Cash at bank and in hand		10,294	52,264
		--------	---------
		30,645	172,439

Creditors: amounts falling due within one year	8	10,454	132,568
		--------	---------
Net current assets		20,191	39,871
		--------	--------
Total assets less current liabilities		20,191	39,871
		--------	--------
Net assets		20,191	39,871
		--------	--------

Capital and reserves

Called up share capital	10	100	100
Profit and loss account		20,091	39,771
		--------	--------
Shareholders funds		20,191	39,871
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 8 December 2025 , and are signed on behalf of the board by:

Mr D Mullinder

Director

Company registration number: 05096095

Broseley Fireclay Company Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Fernhill Estate Office, Fernhill Road, Sutton, Newport, TF10 8DJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through the profit and loss. The financial statements are prepared in sterling, which is the functional currency of the entity The financial statements have been rounded to the nearest £1.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Consolidated accounts

The ultimate parent company that produces consolidated accounts is Parkhill 2000 Limited whose registered office is Fernhill Estate Office, Fernhill Road, Sutton, Newport, TF10 8DJ.

6. Tangible assets

	Plant and machinery
	£
Cost
At 1 April 2024	12,000
Disposals	( 12,000)
	--------
At 31 March 2025	–
	--------
Depreciation
At 1 April 2024	12,000
Disposals	( 12,000)
	--------
At 31 March 2025	–
	--------
Carrying amount
At 31 March 2025	–
	--------
At 31 March 2024	–
	--------

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	20,000	120,000
Other debtors	351	175
	--------	---------
	20,351	120,175
	--------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	830	( 183)
Amounts owed to group undertakings and undertakings in which the company has a participating interest	5,129	2,482
Other creditors	4,495	130,269
	--------	---------
	10,454	132,568
	--------	---------

9. Trading status

The company has now ceased to trade, the company remains for the purpose of the restoration provided required to clear the site.

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

11. Summary audit opinion

The auditor's report dated 8 December 2025 was unqualified .

The senior statutory auditor was Lyndsay Nicholson FCA , for and on behalf of Riverside Accountancy Lancaster Limited .

12. Related party transactions

Included within debtors at the year end is a balance owed from connected parties totalling £20,000 (2024: £120,000). Included within creditors at the year end is a balance owed to connected parties totalling £5,129 (2024: £2,482 ).

13. Controlling party

The immediate controlling party is Caughley Clay Group , The ultimate beneficial owner is Parkhill 2000 Limited. The ultimate controlling party is the C Cornes Discretionary Trust.