Brookside Group Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Brookside Group Limited

Balance Sheet

31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,123,416	2,120,531
Investments	5	464,754	464,754
		2,588,170	2,585,285
Current assets
Debtors	6	577,976	381,981
Cash at bank and in hand		363,834	613,176
		941,810	995,157
Creditors: Amounts falling due within one year	7	(160,039)	(276,671)
Net current assets		781,771	718,486
Total assets less current liabilities		3,369,941	3,303,771
Creditors: Amounts falling due after more than one year	7	(287,027)	(297,902)
Net assets		3,082,914	3,005,869
Capital and reserves
Called up share capital		102	102
Capital redemption reserve		177,625	166,750
Profit and loss account		2,905,187	2,839,017
Shareholders' funds		3,082,914	3,005,869

Brookside Group Limited

Balance Sheet

31 December 2025

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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 2 July 2026 and signed on its behalf by:
 

......................................... Mr M S Besley Director

Company Registration Number: 11780268

Brookside Group Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Cavalier Road
Heathfield
Newton Abbot
Devon
TQ12 6TQ

These financial statements were authorised for issue by the Board on 2 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 Section 1A, and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that, as disclosed in the accounting policies, certain items are shown at fair value.

The functional and presentational currency is pounds sterling.

Group accounts not prepared

The company is exempt from the requirement to prepare group accounts.

Revenue recognition

Turnover comprises rents receivable from the company's subsidiary undertaking, AUK Supplies Limited, in the ordinary course of the company’s activities.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Brookside Group Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are not publicly traded are measured at cost less impairment. Dividends on equity securities are recognised in income when receivable.

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
 

3	Staff costs

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Brookside Group Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £
Cost or valuation
At 1 January 2025	2,120,531
Additions	2,885
At 31 December 2025	2,123,416
Carrying amount
At 31 December 2025	2,123,416
At 31 December 2024	2,120,531

Included within the net book value of land and buildings above is £2,123,416 (2024 - £2,120,531) in respect of freehold land and buildings.
 

5	Investments

	2025 £	2024 £
Investments in subsidiaries	464,754	464,754

 

Subsidiaries	£
Cost or valuation
At 1 January 2025 and at 31 December 2025	464,754
Provision
Carrying amount
At 31 December 2025	464,754
At 31 December 2024	464,754

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Brookside Group Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

Undertaking	Registered office	Holding	Proportion of voting rights and shares held
			2025	2024
Subsidiary undertakings
AUK Supplies Limited	7 Cavalier Road, TQ12 6TQ	ordinary	100%	100%

Subsidiary undertakings

AUK Supplies Limited The principal activity of AUK Supplies Limited is the sale of kitchen equipment, kitchen fittings, cleaning materials and cleaning equipment and related activities. The company acquired all of the issued share capital of AUK Supplies Limited on 20 June 2019.

6

Debtors

	Note	2025 £	2024 £
Trade debtors		-	-
Amounts owed by group undertakings	10	105,534	195,662
Other debtors		472,442	186,319
		577,976	381,981

7

Creditors

	Note	2025 £	2024 £
Due within one year
Other creditors		108,702	228,818
Accruals		20,195	950
Corporation tax		31,142	46,903
		160,039	276,671
Due after one year
Loans and borrowings	8	287,027	297,902

 

Brookside Group Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Redeemable preference shares	287,027	297,902

Redeemable preference shares
The preference shares have a dividend payment of 2% and are redeemable at the discretion of the company.

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	52	52	52	52
'A' Ordinary shares of £1 each	1	1	1	1
'B' Ordinary shares of £1 each	1	1	1	1
'C' Ordinary shares of £1 each	16	16	16	16
'D' Ordinary shares of £1 each	16	16	16	16
'E' Ordinary shares of £1 each	16	16	16	16
'C' Preference shares of £1 each	50,625	50,625	61,500	61,500
'D' Preference shares of £1 each	4	4	4	4
'E' Preference shares of £1 each	236,398	236,398	236,398	236,398
	287,129	287,129	298,004	298,004

Brookside Group Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

10	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances to director £	Repayments by director £	At 31 December 2025 £
Mr A Besley
Loan repayable on demand, with interest charged at the official rate	96,038	345,100	(225,000)	216,138
Mr M Besley
Loan repayable on demand, with interest charged at the official rate	-	599,808	(437,500)	162,308

2024	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 December 2024 £
Mr M S Besley
Loan repayable on demand, with interest charged at the official rate	-	80,066	(80,066)	-
Mr A Besley
Loan repayable on demand, with interest charged at the official rate	2,697	244,667	(151,326)	96,038
Mr M Besley
Loan repayable on demand, with interest charged at the official rate	-	68,027	(68,027)	-

Summary of transactions with other related parties

The company has made a loan of £100,000 (2024 - £100,000) to a not-for-profit business in which Mr M S Besley is a director and has a modest shareholding. The loan is interest free and repayable on demand.