Brockenhurst Investments Limited - Abbreviated accounts 16.3

REGISTERED NUMBER: 03941100 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2015

FOR

BROCKENHURST INVESTMENTS LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

P R Rostand

Mrs A M Rostand

REGISTERED OFFICE:

St Davids

Barnes Lane

Milford On Sea

Hampshire

SO41 0RQ

REGISTERED NUMBER:

03941100 (England and Wales)

ACCOUNTANTS:

Aspen Waite Corporate Solutions

Aspen Marketing Limited

Chartered Certified Accountants

Rubis House

15 Friarn Street

Bridgwater

Somerset

TA6 3LH

FIXED ASSETS

Tangible assets

2

270,000

275,000

Investments

3

115,268

368,900

Investment property

4

310,000

358,361

695,268

1,002,261

CURRENT ASSETS

Stocks

28,571

-

Debtors

28,126

1,098

Cash at bank and in hand

75,703

266,963

132,400

268,061

CREDITORS

Amounts falling due within one year

5

(34,688

)

(45,831

)

NET CURRENT ASSETS

97,712

222,230

TOTAL ASSETS LESS CURRENT
LIABILITIES

792,980

1,224,491

CREDITORS

Amounts falling due after more than one
year

5

(196,415

)

(229,413

)

NET ASSETS

596,565

995,078

CAPITAL AND RESERVES

Called up share capital

6

30,850

Capital redemption reserve

9,850

Profit and loss account

555,865

954,378

SHAREHOLDERS' FUNDS

596,565

995,078

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2015 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 21st December 2016 and were signed on its behalf
by:

P R Rostand - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention as modified by the revaluation

of certain assets and in accordance with the Financial Reporting Standard for Smaller Entities (effective January

2015).

Preparation of consolidated financial statements

The financial statements contain information about Brockenhurst Investments Limited as an individual company

and do not contain consolidated financial information as the parent of a group. The company has taken the option

under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

Turnover

The turnover shown in the profit and loss account represents amounts receivable for goods and services provided

during the year in the normal course of the business, net of trade discounts, VAT and other sales and related

taxes,

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% straight line basis

Plant and machinery

-

15% straight line

An amount equal to the excess of the annual depreciation charge on revalued assets over the notional historical

cost depreciation charge on those assets is transferred annually from the revaluation reserve to the profit and loss

account for the year.

Investment property

Investment properties are shown at their open market value. the surplus or deficit arising from the annual

revaluation is transferred to the investment revaluation reserve unless a deficit, or its reversal, on an individual

investment property is expected to be permanent, in which case it is recognised in the profit nd loss account for

the year.

This is in accordance with the FRSSE which does not require depreciation of investment properties. Investment

properties are held for their investment potential and not for use by the company and so their current value is of

prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension

scheme are charged to the profit and loss account in the period to which they relate.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual

arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of

the entity after deducting all of its financial liabilities.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1st January 2015

and 31st December 2015

352,232

DEPRECIATION

At 1st January 2015

77,232

Charge for year

5,000

At 31st December 2015

82,232

NET BOOK VALUE

At 31st December 2015

270,000

At 31st December 2014

275,000

3.	FIXED ASSET INVESTMENTS

Investments

other

than

loans

£

COST OR VALUATION

At 1st January 2015

368,900

Additions

1,585,112

Disposals

(1,508,364

)

Revaluations

(330,380

)

At 31st December 2015

115,268

NET BOOK VALUE

At 31st December 2015

115,268

At 31st December 2014

368,900

4.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1st January 2015

358,361

Revaluations

(48,361

)

At 31st December 2015

310,000

NET BOOK VALUE

At 31st December 2015

310,000

At 31st December 2014

358,361

5.

CREDITORS

Creditors include an amount of £ 226,103 (31/12/14 - £ 255,413 ) for which security has been given.

They also include the following debts falling due in more than five years:

31/12/15

31/12/14

£

Repayable by instalments

77,663

125,000

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/15

31/12/14

value:

£

30,850

Ordinary

£1

30,850