BROCKTON EVERLAST INC. LIMITED

• ⚠

  Material uncertainty over going concern

  After making due and proper enquiries, the Directors have formed a judgement that, at the time of approving the consolidated financial statements, there is a reasonable expectation that the Group has adequate resources to continue in operational existence for a period of 12 months from the date of the approval of these accounts, and on that basis can continue to adopt the going concern basis in preparing the consolidated financial statements. In reaching this conclusion the Directors have considered the net current liability position at 31 December 2025 of £50.93m. This net current liability position is caused by £62.96m of interest bearing loans and borrowings that expire in 2026. The Group has received a letter of support from its ultimate controlling party, Alony-Hetz Properties & Investments Limited which confirms their intent to provide support to the Group for a period of 12 months from the date of approval of these accounts.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +1.1%

  £47,475,063 → £48,014,816

• Cash

  -37.2%

  £28,556,988 → £17,929,115

• Net assets

  +8.1%

  £770,959,996 → £833,294,458

• Employees

  -11.4%

  35 → 31

• Operating profit

  +1,095.7%

  -£4,222,561 → £42,042,359

• Profit before tax

  +193.9%

  -£25,619,198 → £24,046,581

• Wages

  -15.6%

  £9,661,021 → £8,149,287

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. BROCKTON EVERLAST INC. LIMITED 2018-10-11 → present
2. BROCKTON EVERLAST INC LIMITED 2018-02-06 → 2018-10-11

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“After making due and proper enquiries, the Directors have formed a judgement that, at the time of approving the consolidated financial statements, there is a reasonable expectation that the Group has adequate resources to continue in operational existence for a period of 12 months from the date of the approval of these accounts, and on that basis can continue to adopt the going concern basis in preparing the consolidated financial statements. In reaching this conclusion the Directors have considered the net current liability position at 31 December 2025 of £50.93m. This net current liability position is caused by £62.96m of interest bearing loans and borrowings that expire in 2026. The Group has received a letter of support from its ultimate controlling party, Alony-Hetz Properties & Investments Limited which confirms their intent to provide support to the Group for a period of 12 months from the date of approval of these accounts.”

Group structure

1. BROCKTON EVERLAST INC. LIMITED · parent
   1. BE Midco Limited 100% · England & Wales · property investment
   2. Brockton Everlast Management Limited 100% · England & Wales · property investment
   3. Brockton Capital LLP 100% · England & Wales · property investment
   4. MA Cutlers Houndsditch 1 Limited 100% · England & Wales · property investment
   5. MA Union Street Limited 100% · England & Wales · property investment
   6. MA Seacourt Limited 100% · England & Wales · property investment
   7. MA Telephone House Holdings Limited 100% · England & Wales · property investment
   8. MA CSP Limited 100% · England & Wales · property investment
   9. MA Propco 11 Limited 100% · England & Wales · property investment

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

8

last 12 months

Capital events

10

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.