BROCKLEY STORES LTD


Directors	Laura Hagen
	Martin John Hagen
	Robert Christopher Martin Hagen


Registered Address	Office 7 Mon Spaces Castlegate Business Park Office 7 Mon Spaces
	Castlegate Business Park
	Caldicot
	NP26 5AD


Registered Number	09568516 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		207,196		186,992
Tangible assets	4		56,781		74,967
			263,977		261,959
Current assets
Stocks	5	37,030		37,858
Debtors	6	76,775		63,231
Cash at bank and on hand		495		433
		114,300		101,522
Creditors amounts falling due within one year	7	(236,204)		(191,140)
Net current assets (liabilities)			(121,904)		(89,618)
Total assets less current liabilities			142,073		172,341
Creditors amounts falling due after one year	8		(124,982)		(179,487)
Provisions for liabilities	9		(11,693)		(15,347)
Net assets			5,398		(22,493)
Capital and reserves
Called up share capital			100		100
Profit and loss account			5,298		(22,593)
Shareholders' funds			5,398		(22,493)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 1 December 2025, and are signed on its behalf by:

Robert Christopher Martin Hagen
Director
Registered Company No. 09568516

BROCKLEY STORES LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 25 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	25		25

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	246,765
	Additions	31,328
	At 31 March 25	278,093
	Amortisation and impairment
	At 01 April 24	59,773
	Charge for year	11,124
	At 31 March 25	70,897
	Net book value
	At 31 March 25	207,196
	At 31 March 24	186,992

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	260,699
	Additions	8,826
	At 31 March 25	269,525
	Depreciation and impairment
	At 01 April 24	185,732
	Charge for year	27,012
	At 31 March 25	212,744
	Net book value
	At 31 March 25	56,781
	At 31 March 24	74,967

5.	Stocks

	2025	2024
	£	£
Finished goods	37,030	37,858
Total	37,030	37,858

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	30,470	21,720
Other debtors	1	2,961
Prepayments and accrued income	4,651	31,445
Total	35,122	56,126

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	164,852	131,707
Bank borrowings and overdrafts	9,719	9,340
Taxation and social security	11,116	8,610
Other creditors	50,517	39,983
Accrued liabilities and deferred income	-	1,500
Total	236,204	191,140


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	26,525	39,986
Amounts owed to related parties	50,767	53,221
Other creditors	47,690	86,280
Total	124,982	179,487

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	11,693	15,347
Total	11,693	15,347

10.	Related party transactions
	Real Bristol Bakery £41,652 Ebb Cafe-£50,767