| REGISTERED NUMBER: |
| BROOKE PROPERTY DEVELOPMENTS LTD |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 |
| REGISTERED NUMBER: |
| BROOKE PROPERTY DEVELOPMENTS LTD |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 |
| BROOKE PROPERTY DEVELOPMENTS LTD (REGISTERED NUMBER: 02120792) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Report of the Accountants | 8 |
| BROOKE PROPERTY DEVELOPMENTS LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Whitby Court |
| Abbey Road |
| Shepley |
| HUDDERSFIELD |
| West Yorkshire |
| HD8 8EL |
| BROOKE PROPERTY DEVELOPMENTS LTD (REGISTERED NUMBER: 02120792) |
| STATEMENT OF FINANCIAL POSITION |
| 30 APRIL 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Property, plant and equipment | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Inventories | 6 |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Revaluation reserve | 12 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| BROOKE PROPERTY DEVELOPMENTS LTD (REGISTERED NUMBER: 02120792) |
| STATEMENT OF FINANCIAL POSITION - continued |
| 30 APRIL 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| BROOKE PROPERTY DEVELOPMENTS LTD (REGISTERED NUMBER: 02120792) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| 1. | STATUTORY INFORMATION |
| Brooke Property Developments Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. |
| Turnover |
| Turnover represents the sale of property specifically bought for resale in the short term and rents receivable. |
| Tangible fixed assets |
| Fixtures and Fittings | - |
| Computer Equipment | - |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Stocks |
| Stock represents the value of properties held specifically for sale in the short term together with the cost of improvements to date. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| BROOKE PROPERTY DEVELOPMENTS LTD (REGISTERED NUMBER: 02120792) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| 4. | PROPERTY, PLANT AND EQUIPMENT |
| Fixtures |
| and | Computer |
| Fittings | Equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 May 2024 |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 April 2025 |
| DEPRECIATION |
| At 1 May 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 May 2024 |
| Disposals | ( |
) |
| Revaluations | (620,617 | ) |
| At 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| Fair value at 30 April 2025 is represented by: |
| £ |
| Valuation in 2009 | 1,982,208 |
| Valuation in 2010 | (140,000 | ) |
| Valuation in 2011 | (110,395 | ) |
| Valuation in 2012 | (58,618 | ) |
| Valuation in 2014 | 20,625 |
| Valuation in 2019 | (140,875 | ) |
| Valuation in 2022 | (808,024 | ) |
| Valuation in 2023 | (67,396 | ) |
| Valuation in 2024 | (66,908 | ) |
| Valuation in 2025 | (610,617 | ) |
| Cost | 418,268 |
| 418,268 |
| BROOKE PROPERTY DEVELOPMENTS LTD (REGISTERED NUMBER: 02120792) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| 5. | INVESTMENT PROPERTY - continued |
| If Investment properties had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 462,738 | 987,121 |
| Investment properties were valued on an open market basis on 30 April 2019 by the directors . |
| 6. | INVENTORIES |
| 2025 | 2024 |
| £ | £ |
| Stocks |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Mortgage Loan more 5yrs | 107,949 | 540,041 |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Mortgage Loans |
| Mortgage Loans are secured on the property to which they relate. |
| BROOKE PROPERTY DEVELOPMENTS LTD (REGISTERED NUMBER: 02120792) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 1,000 | 1,000 |
| Ordinary A | £1 | 100 | 100 |
| Ordinary B | £1 | 100 | 100 |
| 1,200 | 1,200 |
| 12. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 May 2024 |
| Revaluation this year | (620,617 | ) |
| At 30 April 2025 |
| 13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| BROOKE PROPERTY DEVELOPMENTS LTD |
| REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF |
| BROOKE PROPERTY DEVELOPMENTS LTD |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 April 2025 set out on pages two to seven and you consider that the company is exempt from an audit. |
| In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. |
| Whitby Court |
| Abbey Road |
| Shepley |
| HUDDERSFIELD |
| West Yorkshire |
| HD8 8EL |