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Company No: 05339874 (England and Wales)

# BROCKHILLS CAT CENTRE LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

BROCKHILLS CAT CENTRE LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

BROCKHILLS CAT CENTRE LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
BROCKHILLS CAT CENTRE LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

DIRECTORS | J Redman
| G Redman

REGISTERED OFFICE | Wey Court West
| Union Road
| Farnham
| GU9 7PT
| United Kingdom

COMPANY NUMBER | 05339874 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

BROCKHILLS CAT CENTRE LIMITED

## BALANCE SHEET

AS AT 31 DECEMBER 2025
BROCKHILLS CAT CENTRE LIMITED

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 31.12.2025 |  | 31.12.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 327,400 |  | 334,963
|  | 327,400 |  | 334,963
Current assets |  |  |  |
Cash at bank and in hand | 4 | 56,767 |  | 62,269
|  | 56,767 |  | 62,269
Creditors: amounts falling due within one year | 5 | ( 376,002) |  | ( 388,451)
Net current liabilities |  | (319,235) |  | (326,182)
Total assets less current liabilities |  | 8,165 |  | 8,781
Net assets |  | 8,165 |  | 8,781
Capital and reserves |  |  |  |
Called-up share capital | 7 | 2 |  | 2
Profit and loss account |  | 8,163 |  | 8,779
Total shareholders' funds |  | 8,165 |  | 8,781

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Brockhills Cat Centre Limited (registered number: 05339874) were approved and authorised for issue by the Board of Directors on 21 April 2026. They were signed on its behalf by:

G Redman Director |

BROCKHILLS CAT CENTRE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
BROCKHILLS CAT CENTRE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Brockhills Cat Centre Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, GU9 7PT, United Kingdom.
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 items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
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 balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Leasehold improvements | 20 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
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.

#### 2. Employees

| 31.12.2025 |  | 31.12.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Land and buildings |  | Leasehold improve- ments |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 312,706 |  | 56,195 |  | 368,901
At 31 December 2025 | 307,952 |  | 56,195 |  | 364,147
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 16,640 |  | 17,298 |  | 33,938
Charge for the financial year | 4,754 |  | 2,810 |  | 7,564
At 31 December 2025 | 16,639 |  | 20,108 |  | 36,747
Net book value |  |  |  |  |
At 31 December 2025 | 291,313 |  | 36,087 |  | 327,400
At 31 December 2024 | 296,066 |  | 38,897 |  | 334,963

#### 4. Cash and cash equivalents

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Cash at bank and in hand | 56,767 |  | 62,269

#### 5. Creditors: amounts falling due within one year

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Amounts owed to directors | 359,472 |  | 376,472
Accruals | 2,880 |  | 1,299
Deferred tax liability | 12,670 |  | 9,700
Other taxation and social security | 980 |  | 980
| 376,002 |  | 388,451

#### 6. Deferred tax

| 31.12.2025 |  | 31.12.2024
| £ |  | £
At the beginning of financial year | ( 9,700) |  | ( 5,700)
Charged to the Profit and Loss Account | ( 2,970) |  | ( 4,000)
At the end of financial year | ( 12,670) |  | ( 9,700)

#### 7. Called-up share capital

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 A ordinary shares of £ 1.00 each | 2 |  | 2