Company registration number 02467200 (England and Wales)
BROOKTON 2000 LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BROOKTON 2000 LIMITED
CONTENTS
Page
Directors' report
1
Accountants' review report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 8
BROOKTON 2000 LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 30 September 2025.

Principal activities

The principal activity of the company continued to be that of management of real estate.

Business review

The company had another successful year with rental income of £2,401k (2024: £2,389k). Profit before tax and the revaluation of investment properties was £1,802k (2024: £1,895k).

The company purchased a convenience store in Romsey, and since the year end a leisure investment in Alton, and continue to seek suitable additions to our portfolio.

Results and dividends

The directors recommend the payment of a final dividend of 31.5p per share (2024: 31.00p) which, with the interim dividends, distributes £771,172 (2024: £753,392) to shareholders.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr N J Lapage
Mr D A Kaye
Miss J T Weston
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr N J Lapage
Director
27 January 2026
BROOKTON 2000 LIMITED
INDEPENDENT ACCOUNTANTS' REVIEW REPORT TO THE DIRECTORS OF BROOKTON 2000 LIMITED
- 2 -

We have reviewed the financial statements of Brookton 2000 Limited for the year ended 30 September 2025 which comprise , the balance sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

Directors' responsibility for the financial statements

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Accountants' responsibility

Our responsibility is to express a conclusion on the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised) 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF (Revised) 'Assurance review engagements on historical financial statements'. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Generally Accepted Accounting Practice. ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics.

Scope of the assurance review

A review of financial statements in accordance with the ISRE 2400 (Revised) is a limited assurance engagement. We have performed procedures, primarily consisting of making enquiries of management and others within the company, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:

- so as to give a true and fair view of the state of the company’s affairs as at 30 September 2025, and of its profit for the year then ended;

- in accordance with United Kingdom Generally Accepted Accounting Practice; and

- in accordance with the requirements of the Companies Act 2006.

Use of our report

This report is made solely to the company’s directors, as a body, in accordance with the terms of our engagement letter dated 12 August 2025. Our review work has been undertaken so that we might state to the company’s directors those matters we have agreed to state to them in a reviewer’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s directors as a body, for our review work, for this report, or for the conclusions we have formed.

Fiander ETL
Chartered Accountants
Stag Gates House
63/64 The Avenue
Southampton
Hampshire
SO17 1XS
29 January 2026
BROOKTON 2000 LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
31,029,161
31,169,433
Current assets
Debtors
5
347,168
217,993
Cash at bank and in hand
991,559
1,438,642
1,338,727
1,656,635
Creditors: amounts falling due within one year
6
(1,124,024)
(1,032,759)
Net current assets
214,703
623,876
Total assets less current liabilities
31,243,864
31,793,309
Creditors: amounts falling due after more than one year
7
(1,038,821)
(1,244,494)
Provisions for liabilities
(2,059,499)
(2,299,379)
Net assets
28,145,544
28,249,436
Capital and reserves
Called up share capital
888,958
888,958
Capital redemption reserve
79,152
79,152
Share premium account
4,632,496
4,632,496
Revaluation reserve
12,122,718
12,810,078
Profit and loss reserves
10,422,220
9,838,752
Total equity
28,145,544
28,249,436
BROOKTON 2000 LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 4 -

For the financial year ended 30 September 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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 January 2026 and are signed on its behalf by:
Mr N J Lapage
Director
Company registration number 02467200 (England and Wales)
BROOKTON 2000 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
1
Accounting policies
Company information

Brookton 2000 Limited is a private company limited by shares incorporated in England and Wales. The registered office is Stag Gates House, 63/64 The Avenue, Southampton, Hampshire, SO17 1XS.

1.1
Accounting convention

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
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents sales of land and property which are not held for rental purposes, net of VAT.

Operating income represents rents receivable and similar income, net of VAT. Rental income is recognised on the accruals basis.

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.

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
Leasehold land and buildings
Not depreciated
Computers
33% 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
Investment properties

Freehold and long leasehold investment properties are accounted for in accordance with the Financial Reporting Standard for Small Entities. They have been valued by the directors at fair market value. Revaluation surpluses are recognised in the Income Statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold, taxing indexation into account.

BROOKTON 2000 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 6 -
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
Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction cists, Interest-bearing borrowings are subsequently carried at amortised costs, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expenses is recognised on the basis of the effective interest method and is concluded in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

1.8
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 profit and loss account 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 profit and loss account, 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.

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.

BROOKTON 2000 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
3
Employees

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

2025
2024
Number
Number
Total
3
3

Directors emoluments amounted to £216,828 (2024: £166,841). They received no fees during the year (2024: £Nil).

4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024
31,168,790
2,529
31,171,319
Additions
786,840
396
787,236
Disposals
-
0
(778)
(778)
Revaluation
(927,240)
-
0
(927,240)
At 30 September 2025
31,028,390
2,147
31,030,537
Depreciation and impairment
At 1 October 2024
-
0
1,886
1,886
Depreciation charged in the year
-
0
268
268
Eliminated in respect of disposals
-
0
(778)
(778)
At 30 September 2025
-
0
1,376
1,376
Carrying amount
At 30 September 2025
31,028,390
771
31,029,161
At 30 September 2024
31,168,790
643
31,169,433
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
166,956
101,758
Other debtors
180,212
116,235
347,168
217,993
BROOKTON 2000 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other borrowings
219,924
211,329
Corporation tax
220,225
228,459
Other taxation and social security
89,371
61,346
Other creditors
1,713
16,472
Accruals and deferred income
592,791
515,153
1,124,024
1,032,759
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
1,038,821
1,244,494
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