Company registration number 09411270 (England and Wales)
BROOK ROAD DEVELOPMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD FROM 01 FEBRUARY 2025 TO 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
BROOK ROAD DEVELOPMENT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BROOK ROAD DEVELOPMENT LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
30 June 2025
31 January 2025
Notes
£
£
£
£
Current assets
Debtors
3
95,600
95,600
Creditors: amounts falling due within one year
4
(200,510)
(198,828)
Net current liabilities
(104,910)
(103,228)
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
(105,010)
(103,328)
Total equity
(104,910)
(103,228)

For the financial period ended 30 June 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 period in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 July 2026
S O'Driscoll
Director
Company registration number 09411270 (England and Wales)
BROOK ROAD DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Brook Road Development Limited is a private company limited by shares incorporated in England and Wales. The registered office is 166 College Road, Harrow, Middlesex, HA1 1RA.

1.1
Reporting period

The financial statements have been prepared for the period from 01 Feb 2025 to 30 June 2025.

The comparative figures are for the year ended 31 Jan 2025 and are therefore not entirely comparable. The reporting period was changed in order to align with group reporting.

1.2
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. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”:

The requirements of section 33 Related party disclosures paragraph 33.1A

1.3
Going concern

The financial statements have been prepared on a going concern basis even though at the Balance Sheet date the company's net true current liabilities is £104,910 (Jan 202 5: £103,228 ).

The directors consider the going concern basis to be appropriate because, in their opinion, the company will continue to obtain sufficient funding from other members in the group and from related companies to enable it to pay its debts as they fall due.

If the company was unable to continue to obtain sufficient funding to enable it to pay its debts as they fell due, it would be unable to continue trading and adjustments would have to be made to reduce the value of assets to their realisable amount, to provide for any further liabilities which might arise, and to re-classify fixed assets and long term liabilities as current assets and liabilities.

BROOK ROAD DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

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

30 June
2025
31 January
2025
Number
Number
1
1
3
Debtors
30 June
2025
31 January
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
15,600
15,600
Other debtors
80,000
80,000
95,600
95,600
BROOK ROAD DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 4 -
4
Creditors: amounts falling due within one year
30 June
2025
31 January
2025
£
£
Bank loans and overdrafts
62
36
Trade creditors
216
-
0
Amounts owed to group undertakings
3,702
3,702
Other creditors
196,530
195,090
200,510
198,828
5
Called up share capital
30 June
2025
31 January
2025
30 June
2025
31 January
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
6
Related party transactions

Included within other debtors, is an amount of £80,000 (Jan 202 5: £80,000) due from compan ies, in which S O'Driscoll is a director.

Included within creditors due within one year at the balance sheet date is an aggregate amount of £19 3,650 (Jan 20 2 5: £19 3,650 ) owed to companies in which S O'Driscoll is a director

During the year management fees of £nil (Jan 2025: £80,000) were charged to a company in which S O'Driscoll is a director.

7
Parent company

The company's ultimate parent company is CAS Property Ltd and its registered address is: 166 College Road, Harrow, Middlesex, England, HA1 1RA.

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