REGISTERED NUMBER: 12312892 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

BROCHRIS ENTERPRISES LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

J M Brotherton

D W Christan

REGISTERED OFFICE:

13 - 15 Walcot Street

Bath

Somerset

BA1 5BN

REGISTERED NUMBER:

12312892 (England and Wales)

ACCOUNTANTS:

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

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 Balance Sheet. 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brochris Enterprises Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brochris Enterprises Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brochris Enterprises Limited and state those matters that we have agreed to state to the Board of Directors of Brochris Enterprises Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brochris Enterprises Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brochris Enterprises Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brochris Enterprises Limited. You consider that Brochris Enterprises Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brochris Enterprises Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

8 May 2026

FIXED ASSETS

Intangible assets

4

116,000

145,000

Tangible assets

5

43,872

57,945

Investments

6

83,124

80,731

242,996

283,676

CURRENT ASSETS

Stocks

184,895

168,942

Debtors

7

83,903

49,745

Cash at bank and in hand

179,878

80,745

448,676

299,432

CREDITORS

Amounts falling due within one year

8

461,780

440,224

NET CURRENT LIABILITIES

(13,104

)

(140,792

)

TOTAL ASSETS LESS CURRENT LIABILITIES

229,892

142,884

CREDITORS

Amounts falling due after more than one year

9

(74,410

)

(15,318

)

PROVISIONS FOR LIABILITIES

11

(10,639

)

(10,824

)

NET ASSETS

144,843

116,742

CAPITAL AND RESERVES

Called up share capital

12

20,000

20,000

Retained earnings

124,843

96,742

SHAREHOLDERS' FUNDS

144,843

116,742

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

J M Brotherton - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax. Turnover is recognised when goods are sold.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Fixed Asset Investments

Investments in shares are held at fair value, with gains and losses taken to the profit and loss.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office Equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an 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.

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

290,000

AMORTISATION

At 1 December 2024

145,000

Charge for year

29,000

At 30 November 2025

174,000

NET BOOK VALUE

At 30 November 2025

116,000

At 30 November 2024

145,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Office

and

Motor

Computer

Equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

1,065

78,085

32,054

6,636

117,840

Additions

-

-

-

1,475

1,475

At 30 November 2025

1,065

78,085

32,054

8,111

119,315

DEPRECIATION

At 1 December 2024

89

46,960

10,518

2,328

59,895

Charge for year

244

7,781

5,384

2,139

15,548

At 30 November 2025

333

54,741

15,902

4,467

75,443

NET BOOK VALUE

At 30 November 2025

732

23,344

16,152

3,644

43,872

At 30 November 2024

976

31,125

21,536

4,308

57,945

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

80,731

Additions

2,393

At 30 November 2025

83,124

NET BOOK VALUE

At 30 November 2025

83,124

At 30 November 2024

80,731

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

307

-

Other debtors

83,596

49,745

83,903

49,745

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,044

10,001

Hire purchase contracts

6,191

6,191

Trade creditors

201,409

201,841

Taxation and social security

78,301

26,055

Other creditors

170,835

196,136

461,780

440,224

The bank loan balance relates to a government backed bounce back loan.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,000

Hire purchase contracts

4,127

10,318

Other creditors

70,283

-

74,410

15,318

The bank loan balance relates to a government backed bounce back loan.

10.	SECURED DEBTS

The hire purchase contracts are secured on the relevant assets.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

10,639

10,824

Deferred

tax

£

Balance at 1 December 2024

10,824

Movement

(185

)

Balance at 30 November 2025

10,639

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

9,000

A Ordinary

£1

9,000

9,000

10,000

B Ordinary

£1

10,000

10,000

1,000

C Ordinary

£1

1,000

1,000

20,000

20,000

The A Ordinary, B Ordinary and C Ordinary shares have full voting rights.

The A Ordinary, B Ordinary and C Ordinary shares have differing rights to dividend payments depending on resolutions made at directors meetings.

The A Ordinary, B Ordinary and C Ordinary shareholders are entitled pari passu to participate in a distribution arising from a winding up the company.

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company owed the directors £70,283 (2024: £55,044).

14.	FINANCIAL COMMITMENTS

At the balance sheet date the company was committed to making operating lease payments of £90,000 over 2 years and another operating lease payments over 19 years totalling £705,716.