Registration number:
Brockmoor (Holdings) Limited
for the Year Ended 31 March 2026
Brockmoor (Holdings) Limited
Contents
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Company Information |
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Strategic Report |
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Director's Report |
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Statement of Director's Responsibilities |
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Independent Auditor's Report |
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Consolidated Profit and Loss Account and Statement of Retained Earnings |
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Consolidated Balance Sheet |
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Balance Sheet |
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Consolidated Statement of Changes in Equity |
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Statement of Changes in Equity |
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Consolidated Statement of Cash Flows |
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Notes to the Financial Statements |
Brockmoor (Holdings) Limited
Company Information
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Director |
Mr J A C Leppington |
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Registered office |
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Auditors |
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Brockmoor (Holdings) Limited
Strategic Report for the Year Ended 31 March 2026
The director presents his strategic report for the year ended 31 March 2026.
Fair review of the business
The group's financial performance, gross profit and customer base is continually monitored. The following key financial performance indicators are considered to be the most effective measures of performance against the group's objectives.
The group's key financial and other performance indicators during the year were as follows:
|
Financial KPIs |
Unit |
2026 |
2025 |
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Revenue |
£ |
19,387,635 |
18,518,686 |
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Gross profit |
£ |
2,019,488 |
2,291,374 |
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Gross profit margin |
% |
10 |
12 |
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Profit after tax |
£ |
165,752 |
101,747 |
During the year, turnover increased by 4.7% to £19.4 million, compared with £18.5 million in the previous year. Gross profit was £2.0 million, representing a gross profit margin of 10.4%, compared with 12.4% in the previous year. Growth during the year was driven principally by increased sales to overseas markets, while UK sales remained broadly stable.
The movement in margin reflected cost of sales increasing at a greater rate than revenue during the period, including continued pressure from energy and other production costs, together with the selective use of external processing to maintain production flexibility and meet customer requirements.
The impact of this margin pressure was partly offset by lower administrative expenses and an improvement in other operating income.
After taxation, the group reported a profit after tax of £165,752.
At the year end, the company had net current assets of £3.0 million and net assets of £6.5 million.
Principal risks and uncertainties
As the group supplies parts for products whose end use is global, performance may be influenced by geopolitical developments, protectionism, regional and market-sector downturns and currency fluctuations. It is also exposed to volatility in energy and other production input costs. The directors monitor these risks and seek to mitigate their impact through operational efficiency, cost management, production flexibility, ongoing investment and appropriate customer pricing where practicable.
Brockmoor (Holdings) Limited
Strategic Report for the Year Ended 31 March 2026
Future developments
The group continues to innovate and use its design and technical experience to meet customer requirements, achieve best practice and respond to evolving legislative and environmental requirements. This includes technical development and continuous improvement across materials, manufacturing processes, measurement, energy and resource efficiency, waste management and recycling.
During the year, the group continued to invest in plant and machinery to support and develop its manufacturing capability.
The group manufactures a broad range of metal grades across a diverse product range and continues to develop its vertically integrated supply offering in response to evolving customer and market requirements.
Current forecasts indicate further growth in revenue in the year ending 31 March 2027.
The directors remain focused on sustainable growth, improving operating efficiency and margins, and maintaining the financial resilience of the group.
Approved and authorised by the
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Brockmoor (Holdings) Limited
Director's Report for the Year Ended 31 March 2026
The director presents his report and the for the year ended 31 March 2026.
Director of the group
The director who held office during the year was as follows:
Results and dividends
The result for the year is set out in the profit and loss account.
No dividend was paid during the year, and the directors do not recommend the payment of a final dividend.
Future developments
Information concerning the group's future developments, investment in manufacturing capability, technical development and continuous improvement is included within the Strategic Report and is incorporated into this report by reference.
Post balance sheet events
There have been no significant events since the balance sheet date requiring disclosure.
Disclosure of information to the auditor
The director has taken steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information. The director confirms that there is no relevant information that he knows of and of which he knows the auditor is unaware.
Reappointment of auditors
The auditors Jordan & Company are deemed to be reappointed under section 487(2) of the Companies Act 2006.
Approved and authorised by the
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Brockmoor (Holdings) Limited
Statement of Director's Responsibilities
The director acknowledges his responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the group and the company and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:
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select suitable accounting policies and apply them consistently; |
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make judgements and accounting estimates that are reasonable and prudent; |
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and |
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the group's and the company's transactions and disclose with reasonable accuracy at any time the financial position of the group and the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the group and the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Brockmoor (Holdings) Limited
Independent Auditor's Report to the Members of Brockmoor (Holdings) Limited
Opinion
We have audited the financial statements of Brockmoor (Holdings) Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 March 2026, which comprise the Consolidated Profit and Loss Account, Consolidated Profit and Loss Account and Statement of Retained Earnings, Consolidated Balance Sheet, Balance Sheet, Consolidated Statement of Changes in Equity, Statement of Changes in Equity, Consolidated Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
• | give a true and fair view of the state of the group's and the parent company's affairs as at 31 March 2026 and of the group's profit for the year then ended; |
• | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and |
• | have been prepared in accordance with the requirements of the Companies Act 2006. |
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.
Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.
Other information
The director are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
Brockmoor (Holdings) Limited
Independent Auditor's Report to the Members of Brockmoor (Holdings) Limited
We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the Strategic Report and Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
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the Strategic Report and Director's Report have been prepared in accordance with applicable legal requirements. |
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Director's Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
• | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or |
• | the parent company financial statements are not in agreement with the accounting records and returns; or |
• | certain disclosures of director's remuneration specified by law are not made; or |
• | we have not received all the information and explanations we require for our audit. |
Responsibilities of the director
As explained more fully in the Statement of Director's Responsibilities [set out on page 5], the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor Responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Brockmoor (Holdings) Limited
Independent Auditor's Report to the Members of Brockmoor (Holdings) Limited
• We ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
• We identified the laws and regulations applicable to the company through discussions with director
and other management, and from our commercial knowledge and experience;
• We focused on specific laws and regulations which were considered to have a direct material effect
on the financial statements or the operations of the company, including the Companies Act 2006,
taxation legislation, data protection, employment and health and safety legislation;
• We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management; and
• Identified laws and regulations were communicated within the audit team regularly and the team
remained alert to instances of non-compliance throughout the audit.
As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain
professional scepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control procedures.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the directors.
• Conclude on the appropriateness of the directors' use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may cast significant doubt on the company's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in the
auditor's report to the related disclosures in the financial statements or, if such disclosures are
inadequate, to modify the audit opinion. Our conclusions are based on the audit evidence obtained up to the date of the auditor's report. However, future events or conditions may cause the company to
cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during the audit.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Brockmoor (Holdings) Limited
Independent Auditor's Report to the Members of Brockmoor (Holdings) Limited
Use of our report
This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
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For and on behalf of
62 Hagley Road
Stourbridge
West Midlands
DY8 1QD
Brockmoor (Holdings) Limited
Consolidated Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 March 2026
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Note |
2026 |
2025 |
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Turnover |
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Cost of sales |
( |
( |
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Gross profit |
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Distribution costs |
( |
( |
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Administrative expenses |
( |
( |
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Other operating income |
|
( |
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Operating loss |
( |
( |
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Interest payable and similar charges |
( |
( |
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(40,147) |
(21,746) |
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Loss before tax |
( |
( |
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Taxation |
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Profit for the financial year |
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Profit/(loss) attributable to: |
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Owners of the company |
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Retained earnings brought forward |
6,382,372 |
6,280,625 |
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Retained earnings carried forward |
6,548,124 |
6,382,372 |
Brockmoor (Holdings) Limited
(Registration number: 11257701)
Consolidated Balance Sheet as at 31 March 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Investment property |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
39,875 |
39,875 |
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Retained earnings |
6,548,124 |
6,382,372 |
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Equity attributable to owners of the company |
6,587,999 |
6,422,247 |
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Shareholders' funds |
6,587,999 |
6,422,247 |
Approved and authorised by the
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Brockmoor (Holdings) Limited
(Registration number: 11257701)
Balance Sheet as at 31 March 2026
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Note |
2026 |
2025 |
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Fixed assets |
|||
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Investments |
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Creditors: Amounts falling due within one year |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
39,875 |
39,875 |
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Shareholders' funds |
39,875 |
39,875 |
The company made a profit after tax for the financial year of £- (2025 - profit of £-).
Approved and authorised by the
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Brockmoor (Holdings) Limited
Consolidated Statement of Changes in Equity for the Year Ended 31 March 2026
Equity attributable to the parent company
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Share capital |
Retained earnings |
Total |
Total equity |
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At 1 April 2025 |
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Profit for the year |
- |
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At 31 March 2026 |
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Brockmoor (Holdings) Limited
Statement of Changes in Equity for the Year Ended 31 March 2026
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Share capital |
Total |
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At 1 April 2025 |
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At 31 March 2026 |
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Share capital |
Total |
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At 1 April 2024 |
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At 31 March 2025 |
39,875 |
39,875 |
Brockmoor (Holdings) Limited
Consolidated Statement of Cash Flows for the Year Ended 31 March 2026
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Note |
2026 |
2025 |
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Cash flows from operating activities |
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Profit for the year |
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Adjustments to cash flows from non-cash items |
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Depreciation and amortisation |
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Finance costs |
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Corporation tax expense |
( |
( |
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Working capital adjustments |
|||
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(Increase)/decrease in stocks |
( |
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Increase in trade debtors |
( |
( |
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Increase in trade creditors |
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(Decrease)/increase in deferred income, including government grants |
( |
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Cash generated from operations |
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Corporation taxes received |
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Net cash flow from operating activities |
|
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Cash flows from investing activities |
|||
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Acquisitions of tangible assets |
( |
( |
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Cash flows from financing activities |
|||
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Interest paid |
( |
( |
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Payments to finance lease creditors |
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Net cash flows from financing activities |
( |
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Net decrease in cash and cash equivalents |
( |
( |
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Cash and cash equivalents at 1 April |
|
|
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Cash and cash equivalents at 31 March |
208,405 |
308,279 |
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Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
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General information |
The company is a private company limited by share capital, incorporated in England..
The address of its registered office is:
United Kingdom
These financial statements were authorised for issue by the
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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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.
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.
The financial statements are prepared and presented in the functional currency of the company which is sterling (£).
Basis of consolidation
The consolidated financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 31 March 2026.
The parent company has applied the exemption contained in section 408 of the Companies Act 2006 and has not presented its individual profit and loss account.
Going concern
The financial statements have been prepared on a going concern basis. The director has forecast the group's performance and considered whether the group could withstand a downturn in activity. Based on this review, the director has concluded that under all plausible eventualities, even before considering the impact of mitigating actions, the group has access to sufficient financial resources to enable it to meet its liabilities as they fall due. As a result, the director considers it appropriate to adopt a going concern basis when preparing these financial statements.
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
Judgements
The director considers that there are no critical accounting judgements that have a material impact on the financial statements. |
Key sources of estimation uncertainty
The director considers that there are no key sources of estimation uncertainty that have a material impact on the financial statements..
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 group’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the group.
The group 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 group's activities.
Foreign currency transactions and balances
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the group operates and generates taxable income.
Tangible assets
Tangible assets are stated in the balance sheet 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:
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Asset class |
Depreciation method and rate |
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Plant and machinery |
10% straight line |
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Fixtures and fittings |
25% straight line |
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
Investment property
Equipment and vehicles are calculated at 10% or 20% straight line according to the type of asset and expected useful life.
Impairment of non-financial assets
All non-financial assets are reviewed for impairment if there is an indication that the carrying value of the asset may have been impaired. Where there are indicators of impairment of individual assets, the group performs impairment tests based on fair value less costs to sell or a value in use calculation.
Where an impairment review is required, the carrying value of the assets is measured against their value in use based on future estimated cash flows, discounted by the appropriate cost of capital, resulting from the use of those assets.
Assets are grouped at the lowest level for which there is a separately identifiable cash flow (cash generating unit).
An impairment loss is recognised for the amount at which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's fair value less costs to sell and value in use.
Business combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the group will not be able to collect all amounts due according to the original terms of the receivables.
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.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the group does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the group has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
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 balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the group 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.
Financial instruments
Recognition and measurement
Basic financial assets, including trade and other debtors, cash and bank balances and amounts owed by group undertakings, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction.
Financial assets are derecognised when any of the following criteria is satisfied:
a) the contractual rights to the cash flows from the assets expire or are settled
b) substantially all the risk and rewards of the ownership of the asset are transferred to another party
c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price.
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
|
Turnover |
The analysis of the group's turnover for the year from continuing operations is as follows:
|
2026 |
2025 |
|
|
Sale of goods |
|
|
The analysis of the group's turnover for the year by market is as follows:
|
2026 |
2025 |
|
|
UK |
|
|
|
Rest of world |
|
|
|
|
|
|
Other operating income |
The analysis of the group's other operating income for the year is as follows:
|
2026 |
2025 |
|
|
Government grants |
|
|
|
Miscellaneous other operating income |
|
( |
|
|
( |
|
Operating loss |
Arrived at after charging/(crediting)
|
2026 |
2025 |
|
|
Depreciation expense |
|
|
|
Operating lease expense - plant and machinery |
|
|
|
Interest payable and similar expenses |
|
2026 |
2025 |
|
|
Interest on obligations under finance leases and hire purchase contracts |
|
|
|
Foreign exchange (gains)/losses |
|
( |
|
|
|
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
|
Staff costs |
The aggregate payroll costs (including director's remuneration) were as follows:
|
2026 |
2025 |
|
|
Wages and salaries |
|
|
|
Social security costs |
|
|
|
Pension costs, defined contribution scheme |
|
|
|
Other employee expense |
|
|
|
|
|
The average number of persons employed by the group (including the director) during the year, analysed by category was as follows:
|
2026 |
2025 |
|
|
Production |
|
|
|
Administration and support |
|
|
|
|
|
|
Director's remuneration |
The director's remuneration for the year was as follows:
|
2026 |
2025 |
|
|
Directors remuneration |
261,072 |
297,673 |
In respect of the highest paid director:
|
2026 |
2025 |
|
|
Remuneration |
|
|
|
Auditors' remuneration |
|
2026 |
2025 |
|
|
Audit of these financial statements |
10,000 |
9,685 |
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
|
Taxation |
Tax charged/(credited) in the consolidated profit and loss account
|
2026 |
2025 |
|
|
Current taxation |
||
|
UK corporation tax adjustment to prior periods |
( |
( |
The tax on profit before tax for the year is the same as the standard rate of corporation tax in the UK (2025 - the same as the standard rate of corporation tax in the UK) of
The differences are reconciled below:
|
2026 |
2025 |
|
|
Loss before tax |
( |
( |
|
Corporation tax at standard rate |
( |
( |
|
Decrease in UK and foreign current tax from adjustment for prior periods |
( |
( |
|
Tax decrease from effect of capital allowances and depreciation |
( |
( |
|
Tax increase from effect of unrelieved tax losses carried forward |
|
|
|
Tax decrease arising from group relief |
( |
( |
|
Total tax credit |
( |
( |
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
|
Tangible assets |
Company
The company has no tangible assets.
Group
|
Fixtures and fittings |
Plant and machinery |
Total |
|
|
Cost or valuation |
|||
|
At 1 April 2025 |
|
|
|
|
Additions |
|
|
|
|
At 31 March 2026 |
|
|
|
|
Depreciation |
|||
|
At 1 April 2025 |
|
|
|
|
Charge for the year |
|
|
|
|
At 31 March 2026 |
|
|
|
|
Carrying amount |
|||
|
At 31 March 2026 |
|
|
|
|
At 31 March 2025 |
|
|
|
The individual parent company has no tangible assets.
|
Investment properties |
Group
|
2026 |
|
|
At 1 April |
|
|
At 31 March |
|
There has been no valuation of investment property by an independent valuer.
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
|
Investments |
Company
|
2026 |
2025 |
|
|
Investments in subsidiaries |
|
|
The group has no investments.
|
Subsidiaries |
£ |
|
Cost or valuation |
|
|
At 1 April 2025 |
|
|
Provision |
|
|
Carrying amount |
|
|
At 31 March 2026 |
|
|
At 31 March 2025 |
|
Details of undertakings
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
|
Undertaking |
Registered office |
Holding |
Proportion of voting rights and shares held |
|
|
2026 |
2025 |
|||
|
Subsidiary undertakings |
||||
|
|
Leys Road, Brierley Hill, West Midlands, United Kingdom, DY5 3UJ England |
|
|
|
|
|
Leys Road, Brierley Hill, West Midlands, United Kingdom, DY5 3UJ England |
|
|
|
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
|
Subsidiary undertakings |
|
The Brockmoor Foundry Company Limited The principal activity of The Brockmoor Foundry Company Limited is |
|
Brockmoor (Property) Limited The principal activity of Brockmoor (Property) Limited is |
|
Stocks |
|
Group |
Company |
|||
|
2026 |
2025 |
2026 |
2025 |
|
|
Finished goods and goods for resale |
|
|
- |
- |
|
Raw materials |
|
|
- |
- |
|
|
|
- |
- |
|
|
Debtors |
|
Group |
Company |
|||
|
Current |
2026 |
2025 |
2026 |
2025 |
|
Trade debtors |
|
|
- |
- |
|
Other debtors |
|
|
- |
- |
|
Prepayments |
|
|
- |
- |
|
|
|
- |
- |
|
|
Cash and cash equivalents |
|
Group |
Company |
|||
|
2026 |
2025 |
2026 |
2025 |
|
|
Cash on hand |
|
|
- |
- |
|
Cash at bank |
|
|
- |
- |
|
|
|
- |
- |
|
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
|
Creditors |
|
Group |
Company |
||||
|
Note |
2026 |
2025 |
2026 |
2025 |
|
|
Due within one year |
|||||
|
Loans and borrowings |
|
|
- |
- |
|
|
Trade creditors |
|
|
- |
- |
|
|
Amounts due to related parties |
- |
- |
|
|
|
|
Social security and other taxes |
|
|
- |
- |
|
|
Accruals |
|
|
- |
- |
|
|
Deferred income |
|
|
- |
- |
|
|
|
|
|
|
||
|
Due after one year |
|||||
|
Loans and borrowings |
|
|
- |
- |
|
|
Pension and other schemes |
Defined contribution pension scheme
The group operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the group to the scheme and amounted to £124,426 (2025 - £142,234).
|
Share capital |
Allotted, called up and fully paid shares
|
2026 |
2025 |
|||
|
No. |
£ |
No. |
£ |
|
|
Ordinary shares of £1 each |
39,875 |
39,875 |
39,875 |
39,875 |
Brockmoor (Holdings) Limited
Notes to the Financial Statements for the Year Ended 31 March 2026
|
Loans and borrowings |
Non-current loans and borrowings
|
Group |
Company |
|||
|
2026 |
2025 |
2026 |
2025 |
|
|
Hire purchase contracts |
|
|
- |
- |
Current loans and borrowings
|
Group |
Company |
|||
|
2026 |
2025 |
2026 |
2025 |
|
|
Hire purchase contracts |
|
|
- |
- |
The loans in respect of the hire purchase agreements are secured against the assets to which they relate.