Registration number: 12109501

Broodryk and Sons Developments Ltd

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Broodryk and Sons Developments Ltd

Statement of Financial Position as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,232,603	287,118
Current assets
Stocks		-	736,604
Debtors	5	4,212	(154)
Cash at bank and in hand		414,448	9,689
		418,660	746,139
Creditors: Amounts falling due within one year	6	(823,572)	(634,734)
Net current (liabilities)/assets		(404,912)	111,405
Total assets less current liabilities		827,691	398,523
Creditors: Amounts falling due after more than one year	6	(831,930)	(424,177)
Net liabilities		(4,239)	(25,654)
Capital and reserves
Called up share capital	7	2	2
Retained earnings		(4,241)	(25,656)
Shareholders' deficit		(4,239)	(25,654)

For the financial year ending 31 July 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 provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 16 June 2026 and signed on its behalf by:
 

Broodryk and Sons Developments Ltd

Statement of Financial Position as at 31 July 2025

......................................... Mrs Catherine Susan Broodryk Director

......................................... Mr Jac Beukes Broodryk Director

(Registration number: 12109501)

Broodryk and Sons Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 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:
Tregurnog House
St Brides Super Ely
Cardiff
CF5 6EZ

These financial statements were authorised for issue by the Board on 16 June 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 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% reducing balance
Equipment	25% straight line

Broodryk and Sons Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the statement of comprehensive income and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Broodryk and Sons Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Land and buildings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	266,861	9,976	30,400	307,237
Additions	930,042	31,715	-	961,757
At 31 July 2025	1,196,903	41,691	30,400	1,268,994
Depreciation
At 1 August 2024	-	5,459	14,660	20,119
Charge for the year	-	10,192	6,080	16,272
At 31 July 2025	-	15,651	20,740	36,391
Carrying amount
At 31 July 2025	1,196,903	26,040	9,660	1,232,603
At 31 July 2024	266,861	4,517	15,740	287,118

Included within the net book value of land and buildings above is £1,196,903 (2024 - £266,861) in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Trade debtors	(1,988)	(504)
Other debtors	6,200	350
	4,212	(154)

Broodryk and Sons Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		7,257	6,652
Trade creditors		71,313	60,230
Taxation and social security		41,985	1,253
Accruals and deferred income		1,325	1,295
Other creditors		701,692	565,304
		823,572	634,734

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		831,930	424,177

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2