REGISTERED NUMBER: 02481562 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Brockhill Contracts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K W Murfitt

Mrs R J Coles

REGISTERED OFFICE:

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

REGISTERED NUMBER:

02481562 (England and Wales)

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

1,897,246

1,934,647

Investment property

7

320,000

275,000

2,217,246

2,209,647

CURRENT ASSETS

Debtors

8

100,790

85,628

Cash at bank

314,887

407,034

415,677

492,662

CREDITORS

Amounts falling due within one year

9

9,017

37,298

NET CURRENT ASSETS

406,660

455,364

TOTAL ASSETS LESS CURRENT LIABILITIES

2,623,906

2,665,011

PROVISIONS FOR LIABILITIES

17,907

78,752

NET ASSETS

2,605,999

2,586,259

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

10

81,941

48,191

Retained earnings

2,524,056

2,538,066

2,605,999

2,586,259

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr K W Murfitt - Director

1.	STATUTORY INFORMATION

Brockhill Contracts 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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 the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value

of each asset over its estimated useful life.

Land - not depreciated as it is considered to have an indefinite useful life.

Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

8,266

AMORTISATION

At 1 November 2024

and 31 October 2025

8,266

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

1,481,043

697,252

2,178,295

Additions

-

47,209

47,209

Disposals

-

(18,550

)

(18,550

)

At 31 October 2025

1,481,043

725,911

2,206,954

DEPRECIATION

At 1 November 2024

-

243,648

243,648

Charge for year

-

74,926

74,926

Eliminated on disposal

-

(8,866

)

(8,866

)

At 31 October 2025

-

309,708

309,708

NET BOOK VALUE

At 31 October 2025

1,481,043

416,203

1,897,246

At 31 October 2024

1,481,043

453,604

1,934,647

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

275,000

Revaluations

45,000

At 31 October 2025

320,000

NET BOOK VALUE

At 31 October 2025

320,000

At 31 October 2024

275,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2023

64,255

Valuation in 2025

45,000

Cost

210,745

320,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

210,745

210,745

The investment property was valued on an open market basis on 31 October 2025 by the directors of the company .

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,937

8,542

Other debtors

92,853

77,086

100,790

85,628

Included within other debtors disclosed above is a balance of £1,843 (2024 - £10,965) in relation to VAT, a balance of £22,606 (2024 - £31,445) in relation to farm valuation, a balance of £8,119 (2024 - £2,660) in relation to tax and a balance of £60,285 (2024 - £32,016) in relation to other debtors.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,414

20,824

Other creditors

5,603

16,474

9,017

37,298

Included within other creditors disclosed above is a balance of £1,103 (2024 - £1,103) in relation to accruals and a balance of £4,500 (2024 - £15,371) in relation to the directors loan account.

10.

RESERVES

Revaluation

reserve

£

At 1 November 2024

48,191

Movement in the year

33,750

At 31 October 2025

81,941