Company registration number 04743224 (England and Wales)
BROCKBANK CURWEN CAIN & HALL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
BROCKBANK CURWEN CAIN & HALL LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8
BROCKBANK CURWEN CAIN & HALL LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
-
0
-
0
Tangible assets
5
411,771
8,992
Current assets
Debtors
6
1,244,404
1,030,645
Cash at bank and in hand
617,724
460,426
1,862,128
1,491,071
Creditors: amounts falling due within one year
7
(930,954)
(686,920)
Net current assets
931,174
804,151
Total assets less current liabilities
1,342,945
813,143
Creditors: amounts falling due after more than one year
8
(301,228)
(109,684)
Provisions for liabilities
(5,315)
(1,874)
Net assets
1,036,402
701,585
Capital and reserves
Called up share capital
600
600
Share premium account
61,908
-
0
Capital redemption reserve
1,014
1,014
Profit and loss reserves
972,880
699,971
Total equity
1,036,402
701,585
BROCKBANK CURWEN CAIN & HALL LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 December 2025 and are signed on its behalf by:
Mr M J Woolaghan
Director
Company registration number 04743224 (England and Wales)
BROCKBANK CURWEN CAIN & HALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Brockbank Curwen Cain & Hall Limited is a private company limited by shares incorporated in England and Wales. The registered office is Brockbank Solicitors, 44 Duke Street, Whitehaven, Cumbria, CA28 7NP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Provision of legal services

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

BROCKBANK CURWEN CAIN & HALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Plant and equipment
10 years straight line
Fixtures and fittings
10 years straight line
Computers
3 - 5 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BROCKBANK CURWEN CAIN & HALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

BROCKBANK CURWEN CAIN & HALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
61
61
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
527,675
Amortisation and impairment
At 1 July 2024 and 30 June 2025
527,675
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
BROCKBANK CURWEN CAIN & HALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
5
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 July 2024
6,000
74,852
70,108
189,085
340,045
Additions
388,222
-
0
2,850
16,262
407,334
At 30 June 2025
394,222
74,852
72,958
205,347
747,379
Depreciation and impairment
At 1 July 2024
-
0
72,591
69,377
189,085
331,053
Depreciation charged in the year
-
0
2,261
704
1,590
4,555
At 30 June 2025
-
0
74,852
70,081
190,675
335,608
Carrying amount
At 30 June 2025
394,222
-
0
2,877
14,672
411,771
At 30 June 2024
6,000
2,261
731
-
0
8,992
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
241,704
206,362
Other debtors
1,002,700
824,283
1,244,404
1,030,645
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
413,969
208,288
Trade creditors
5,854
12,418
Taxation and social security
391,182
341,452
Other creditors
119,949
124,762
930,954
686,920
BROCKBANK CURWEN CAIN & HALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
301,228
109,684
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
13,536
36,028
10
Related party transactions

No transactions with related parties were undertaken, other than disclosed in the notes, such as are required to be disclosed under the FRS102 Section 1A.

2025-06-30 2024-07-01 false false false 12 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Miss C J Bevan Ms D Smalley Mr M J Woolaghan Ms S E Fitzsimons Mrs T Hill Mr C G Hall 04743224 2024-07-01 2025-06-30 04743224 2025-06-30 04743224 2024-06-30 04743224 core:NetGoodwill 2025-06-30 04743224 core:NetGoodwill 2024-06-30 04743224 core:LandBuildings core:OwnedOrFreeholdAssets 2025-06-30 04743224 core:PlantMachinery 2025-06-30 04743224 core:FurnitureFittings 2025-06-30 04743224 core:ComputerEquipment 2025-06-30 04743224 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 04743224 core:PlantMachinery 2024-06-30 04743224 core:FurnitureFittings 2024-06-30 04743224 core:ComputerEquipment 2024-06-30 04743224 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 04743224 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 04743224 core:WithinOneYear 2025-06-30 04743224 core:WithinOneYear 2024-06-30 04743224 core:AfterOneYear 2025-06-30 04743224 core:AfterOneYear 2024-06-30 04743224 core:CurrentFinancialInstruments 2025-06-30 04743224 core:CurrentFinancialInstruments 2024-06-30 04743224 core:ShareCapital 2025-06-30 04743224 core:ShareCapital 2024-06-30 04743224 core:SharePremium 2025-06-30 04743224 core:SharePremium 2024-06-30 04743224 core:CapitalRedemptionReserve 2025-06-30 04743224 core:CapitalRedemptionReserve 2024-06-30 04743224 core:RetainedEarningsAccumulatedLosses 2025-06-30 04743224 core:RetainedEarningsAccumulatedLosses 2024-06-30 04743224 bus:Director3 2024-07-01 2025-06-30 04743224 core:Goodwill 2024-07-01 2025-06-30 04743224 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04743224 core:PlantMachinery 2024-07-01 2025-06-30 04743224 core:FurnitureFittings 2024-07-01 2025-06-30 04743224 core:ComputerEquipment 2024-07-01 2025-06-30 04743224 2023-07-01 2024-06-30 04743224 core:NetGoodwill 2024-06-30 04743224 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 04743224 core:PlantMachinery 2024-06-30 04743224 core:FurnitureFittings 2024-06-30 04743224 core:ComputerEquipment 2024-06-30 04743224 2024-06-30 04743224 core:Non-currentFinancialInstruments 2025-06-30 04743224 core:Non-currentFinancialInstruments 2024-06-30 04743224 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04743224 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04743224 bus:FRS102 2024-07-01 2025-06-30 04743224 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 04743224 bus:Director1 2024-07-01 2025-06-30 04743224 bus:Director2 2024-07-01 2025-06-30 04743224 bus:Director4 2024-07-01 2025-06-30 04743224 bus:Director5 2024-07-01 2025-06-30 04743224 bus:Director6 2024-07-01 2025-06-30 04743224 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP