REGISTERED NUMBER: 16041030 (England and Wales)

BRUSHWOOD DEVELOPMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 25 OCTOBER 2024 TO 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R J Apperley

REGISTERED OFFICE:

C/O Cox Costello & Horne

7 St. Johns Road

Harrow

HA1 2EY

REGISTERED NUMBER:

16041030 (England and Wales)

ACCOUNTANTS:

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

CURRENT ASSETS

Debtors

4

500,100

CREDITORS

Amounts falling due within one year

5

533,600

NET CURRENT LIABILITIES

(33,500

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(33,500

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(33,600

)

(33,500

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

R J Apperley - Director

1.	STATUTORY INFORMATION

Brushwood Developments 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.

Since incorporation, the company remains non-trading and accordingly the financial statements are prepared on a basis other than that of a going concern.

Going concern basis

As the company is non-trading, the director considers it inappropriate to prepare the financial statements on a going concern basis and therefore the director has prepared these financial statements on a break-up basis as set out above under the basis of preparation.

Taxation

The tax expense for the year comprises current and deferred tax.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

-

the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

-

any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

500,100

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

533,600

6.	SECURED DEBTS

The following secured debts are included within creditors:

£

Debentures

500,000

The debenture is secured by a registered charge. The registered charge contains security in the form of fixed and floating charges over all the property of the company, including a negative pledge. In addition, the director has provided a personal guarantee.

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 October 2025:

£

R J Apperley

Balance outstanding at start of period

-

Amounts advanced

500,000

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

500,000

At the reporting date, the amount due by the director is unsecured, attracts interest of 10% per annum and settled prior to the sign off date of the financial statements.