ACCOUNTS - Final Accounts preparation

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:

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.

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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.

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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.

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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.

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

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BROOKWOOD CEMETERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.Tangible fixed assets (continued)


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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