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Registered number: 00306068 BROOKWOOD CEMETERY LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
01483 755 399 hamlyns.com
BROOKWOOD CEMETERY LIMITED REGISTERED NUMBER: 00306068 BALANCE SHEET AS AT 31 MARCH 2025
| 2025 | 2024
| £ | £
Fixed assets |  |  |
Tangible assets | 4 | 667,919 | 775,000
|  | 667,919 | 775,000
Total assets less current liabilities |  | 667,919 | 775,000
Net assets |  | 667,919 | 775,000
Capital and reserves |  |  |
Called up share capital |  | 149,943 | 149,943
Revaluation reserve |  | 666,278 | 773,359
Profit and loss account |  | (148,302) | (148,302)
|  | 667,919 | 775,000
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 December 2025.
___________________________ Christopher William Reid
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
BROOKWOOD CEMETERY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2023 | 149,943 | 773,359 | (148,302) | 775,000
Other comprehensive income for the period | - | - | - | -
Total comprehensive income for the period | - | - | - | -
At 1 April 2024 | 149,943 | 773,359 | (148,302) | 775,000
Deficit on revaluation of freehold land | - | (107,081) | - | (107,081)
Other comprehensive income for the year | - | (107,081) | - | (107,081)
Total comprehensive income for the year | - | (107,081) | - | (107,081)
At 31 March 2025 | 149,943 | 666,278 | (148,302) | 667,919
| The notes on pages 3 to 5 form part of these financial statements.
Page 2
BROOKWOOD CEMETERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Brookwood Cemetery Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 00306068 and registered office address is The St Botolph Building, 138, Houndsditch, London, EC3A 7AR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
The directors are of the opinion that the entity is not entering into any transactions and is just a vehicle to hold land. As such it has no costs to cover and on this basis the financial statements have been prepared on a going concern basis.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Tangible fixed assets
Tangible fixed assets are made up of freehold land which is held at fair value and not depreciated. The assets are reviewed annually for signs of impairment, with movements recognised through other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss. Page 3
BROOKWOOD CEMETERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
4. | Tangible fixed assets
|  | Freehold land
|  | £
| Cost or valuation |
| At 1 April 2024 | 775,000
| Revaluations | (107,081)
| At 31 March 2025 | 667,919
| Net book value |
| At 31 March 2025 | 667,919
| At 31 March 2024 | 775,000
Cost or valuation at 31 March 2025 is as follows:
|  |  | Land and buildings
|  |  | £
|  | At cost | 1,641
|  | At valuation: |
|  | 2025 Savills UK PLC | 666,278
|  |  | 667,919
Page 4
BROOKWOOD CEMETERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 4.Tangible fixed assets (continued)
| During the year, the land was revalued using MRICS qualified surveyors at the request of the directors.
| If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cost | 1,641 | 1,641
| Net book value | 1,641 | 1,641
5. | Securities and mortgages
Barclays bank has a registered charge resulting in a floating charge covering all the property or undertakings of the company dated 5th May 2014 in addition to a mortgage, which includes land dated the 3rd November 2014.
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
|  | 14,984,270 (2024 - 14,984,270) Preference Shares shares of £0.01 each | 149,843 | 149,843
|  |  | 149,943 | 149,943
7. | Controlling party
The immediate parent of the entity is Brookwood Park Limited, a company registered in England and Wales, by virture of its shareholding. The ultimate parent entity is Woking Borough Council, established in England and Wales and the consolidated fianncial statements can be located at Civic Offices, Gloucester Square, Woking, Surrey, GU21 6YL.
8. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 9 December 2025 by Oliver Spevack ACA FCCA (senior statutory auditor) on behalf of Hamlyns Limited.
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