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Company Registration No. 09480894 (England and Wales)
Brompton Homes (north East) Ltd Unaudited accounts for the year ended 28 February 2025
Brompton Homes (north East) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Brompton Homes (north East) Ltd Company Information for the year ended 28 February 2025
Directors
Susan Patricia Roberts David Maelgwyn Roberts Jennifer Rosina Neville Sean Roberts
Company Number
09480894 (England and Wales)
Registered Office
Shift Works Royal House 14 Upper Northgate Street Chester Cheshire CH1 4EE England
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Brompton Homes (north East) Ltd Statement of financial position as at 28 February 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,908
4,503
Investment property
5
429,517
402,013
434,425
406,516
Current assets
Debtors
6
14,024
13,000
Cash at bank and in hand
109,986
168,270
124,010
181,270
Creditors: amounts falling due within one year
7
(9,046)
(15,333)
Net current assets
114,964
165,937
Total assets less current liabilities
549,389
572,453
Creditors: amounts falling due after more than one year
8
(593,565)
(570,540)
Provisions for liabilities
Deferred tax
(932)
(855)
Net (liabilities)/assets
(45,108)
1,058
Capital and reserves
Called up share capital
104
104
Profit and loss account
(45,212)
954
Shareholders' funds
(45,108)
1,058
For the year ending 28 February 2025 the company was entitled to exemption from audit 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by
Susan Patricia Roberts Director Company Registration No. 09480894
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Brompton Homes (north East) Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Brompton Homes (north East) Ltd is a private company, limited by shares, registered in England and Wales, registration number 09480894. The registered office is Shift Works, Royal House 14 Upper Northgate Street, Chester, Cheshire, CH1 4EE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain financial assets and financial liabilities measured at fair value and in accordance with Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ including Section 1A ‘Small Entities’ and the Companies Act 2006.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company’s activities described below.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Fixtures & fittings
25%
Investment property
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Brompton Homes (north East) Ltd Notes to the Accounts for the year ended 28 February 2025
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 tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 March 2024
17,591
1,273
18,864
Additions
1,285
-
1,285
At 28 February 2025
18,876
1,273
20,149
Depreciation
At 1 March 2024
13,202
1,159
14,361
Charge for the year
851
29
880
At 28 February 2025
14,053
1,188
15,241
Net book value
At 28 February 2025
4,823
85
4,908
At 29 February 2024
4,389
114
4,503
5
Investment property
2025
£
Fair value at 1 March 2024
402,013
Additions
27,504
At 28 February 2025
429,517
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
1,024
-
Other debtors
13,000
13,000
14,024
13,000
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,533
7,933
Trade creditors
-
470
Taxes and social security
2,017
4,266
Loans from directors
-
188
Accruals
2,496
2,476
9,046
15,333
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Brompton Homes (north East) Ltd Notes to the Accounts for the year ended 28 February 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
593,565
-
Other creditors
-
570,540
593,565
570,540
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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