Company registration number: 15250145
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Brodie Biomass Limited
Pages for filing with the Registrar
Company registration number: 15250145
Brodie Biomass Limited
Balance sheet
as at 31 March 2026
31 Mar 26 31 Mar 25
Note £ £ £ £
Fixed assets
Tangible assets 4 837,691 922,762
Investments 5 100 100
837,791 922,862
Current assets
Stocks 16,704 30,000
Debtors 6 448,406 315,540
Cash at bank and in hand 8,734 7,916
473,844 353,456
Creditors: amounts falling due within one year
7 (586,494) (216,790)
Net current (liabilities)/assets (112,650) 136,666
Total assets less current liabilities 725,141 1,059,528
Creditors: Amounts falling due after more than one year
8 (1,086,405) (1,300,000)
NET LIABILITIES (361,264) (240,472)
Capital and reserves
Called up share capital 100 100
Profit and loss account (361,364) (240,572)
TOTAL EQUITY (361,264) (240,472)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 15250145
Brodie Biomass Limited
Balance sheet - continued
as at 31 March 2026
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 to the Registrar.
Signed by:
Mr A Brodie, Director
15 July 2026
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Brodie Biomass Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Brodie Biomass Limited is a private company registered in England and Wales. Its registered number is 15250145. The company is limited by shares. Its registered office is Squires Farm, Logmore Lane, Dorking, Surrey, RH4 3JL.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 5% straight line
Plant and machinery etc.:
Plant and machinery - 10% straight line
Computer equipment - 33% straight line
Investments in subsidiaries
Investments in subsidiaries are recognised at cost.
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Brodie Biomass Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2025 - 2).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 174,605 808,758 983,363
Additions - 5,245 5,245
At 31 March 2026 174,605 814,003 988,608
Depreciation
At 1 April 2025 - 60,601 60,601
Charge for year 8,730 81,586 90,316
At 31 March 2026 8,730 142,187 150,917
Net book value
At 31 March 2026 165,875 671,816 837,691
At 31 March 2025 174,605 748,157 922,762
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Brodie Biomass Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Fixed asset investments
Investments other than loans
Shares in group undertakings and participating interests




£
Cost
At 1 April 2025 100
At 31 March 2026 100
Net book value
At 31 March 2026 100
At 31 March 2025 100
6 Debtors
31 Mar 26 31 Mar 25
£ £
Trade debtors 53,018 -
Amounts owed by group undertakings 9,709 6,650
Amounts owed by participating interests 205,329 308,890
Taxation 7,906 -
Prepayments and accrued income 172,444 -
448,406 315,540
7 Creditors: amounts falling due within one year
31 Mar 26 31 Mar 25
£ £
Bank loans and overdrafts 109,693 -
Trade creditors 15,322 34,872
Amounts owed to group undertakings 449,036 174,936
Other creditors 10,373 -
VAT payable - 3,482
Social security and other tax 720 -
Accruals and deferred income 1,350 3,500
586,494 216,790
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Brodie Biomass Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
8 Creditors: amounts falling due after more than one year
31 Mar 26 31 Mar 25
£ £
Bank loans 1,086,405 1,300,000
9 Secured debts
At 31 March 2026 the company had a bank loan of £1,196,098 (2025: £1,300,000). The loan is secured by a fixed and floating charge over all assets of the company.
10 Related party transactions
At the balance sheet date the company owed £449,036 (2025: £174,936) to its parent company, Brockham Capital Ltd. During the year the company received advances of £283,600 (2025: £222,036) from Brockham Capital Ltd and made repayments of £9,500 (2025: £47,100). At the balance sheet date the company was owed £9,709 (2025: £6,650) by its wholly owned subsidiary, Soilfixer Ltd. During the year, the company advanced £4,578 (2025: £6,650) to Soilfixer Ltd and received repayments of £1,519 (2025: £nil). At the balance sheet date the company was owed £205,329 (2025: £308,890) by Brodie Farms, a partnership in which the company has a participating interest. The company granted funds of £524,552 (2025: £655,000) to the partnership during the year and was repaid £628,113 (2025: £346,110).



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