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COMPANY REGISTRATION NUMBER: 07962813

Brookholme Croft Limited

Filleted Unaudited Abridged Financial Statements

31 March 2026

Brookholme Croft Limited

Abridged Financial Statements

Year Ended 31 March 2026

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

Brookholme Croft Limited

Abridged Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed Assets

Tangible assets | 6 |  | 1,902,516 | 1,904,654

Current Assets

Debtors | 54,843 |  | 70,005
Cash at bank and in hand | 832,923 |  | 702,871
| --------- |  | ---------
| 887,766 |  | 772,876

Creditors: amounts falling due within one year | 621,046 |  | 784,482
| --------- |  | ---------
Net Current Assets/(Liabilities) |  | 266,720 | ( 11,606)
|  | ------------ | ------------
Total Assets Less Current Liabilities |  | 2,169,236 | 1,893,048

Provisions |  | 2,645 | 3,094
|  | ------------ | ------------
Net Assets |  | 2,166,591 | 1,889,954
|  | ------------ | ------------

Capital and Reserves

Called up share capital | 7 |  | 100 | 100
Profit and loss account |  | 2,166,491 | 1,889,854
|  | ------------ | ------------
Shareholders Funds |  | 2,166,591 | 1,889,954
|  | ------------ | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 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 abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

Brookholme Croft Limited

Abridged Statement of Financial Position (continued)

31 March 2026
These abridged financial statements were approved by the board of directors and authorised for issue on 18 June 2026 , and are signed on behalf of the board by:

Mrs A Matthews
Director

Company registration number: 07962813

Brookholme Croft Limited

Notes to the Abridged Financial Statements

Year Ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Brookholme Croft, Woodstock Drive, Off Challands Way, Hasland, Chesterfield, S41 0EU.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents residents' fees earned during the year.
Income tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% reducing balance
| Fixtures and fittings | - | 15% reducing balance
| Equipment | - | 15% reducing balance

There is no charge is respect of depreciation on freehold buildings for the period. In determining the residual value of freehold buildings, the directors have considered the amount they would currently obtain from disposal of the asset if the asset were already of the age and condition expected at the end of its useful life, having regard to the factors mentioned above. As a result, the directors estimate any depreciation charge to be immaterial and as such the depreciation charge is nil for the period. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Government grants
Government grants and local authority grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 68 (2025: 58 ).
5. Intangible assets

| £
Cost |
At 1 April 2025 and 31 March 2026 | 620,000
| ---------
Amortisation |
At 1 April 2025 and 31 March 2026 | 620,000
| ---------
Carrying amount |
At 31 March 2026 | –
| ---------
At 31 March 2025 | –
| ---------

6. Tangible assets

| £
Cost |
At 1 April 2025 and 31 March 2026 | 1,939,182
| ------------
Depreciation |
At 1 April 2025 | 34,528
Charge for the year | 2,138
| ------------
At 31 March 2026 | 36,666
| ------------
Carrying amount |
At 31 March 2026 | 1,902,516
| ------------
At 31 March 2025 | 1,904,654
| ------------

7. Called up share capital
Issued, called up and fully paid

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----