BROSTER BROS LIMITED

Executive Summary

Broster Bros Limited operates as a small-scale cattle farming enterprise within the UK agricultural sector, reflecting typical characteristics of family-run livestock businesses. Financially, the company maintains a modest net asset base with tight working capital, indicative of early-stage or conservative growth. Sector trends such as rising input costs and shifting regulatory landscapes present both challenges and opportunities, while the company’s niche positioning underscores strengths in local expertise but constraints in scale and capital. Overall, Broster Bros aligns with a typical small agricultural player adapting to evolving market conditions.

BROSTER BROS LIMITED - Analysis Report

Company Number: 13133005

Analysis Date: 2025-07-20 17:47 UTC

1. Industry Classification
   Broster Bros Limited operates within the SIC code 1420 sector, classified as "Raising of other cattle and buffaloes." This places the company in the UK agricultural sector, specifically livestock farming focused on cattle. Key characteristics of this sector include capital intensity related to land, livestock, and equipment; exposure to commodity price fluctuations; dependency on weather and environmental factors; and strong links to food production supply chains. The sector is typically dominated by family-run farms and small to medium enterprises, with a mix of traditional and increasingly tech-driven farming practices.

2. Relative Performance
   Broster Bros Limited is a private limited company incorporated in 2021, filing under the Total Exemption Full accounts category, indicating it is classified as a small company according to UK thresholds. Its latest financials (year ended 31 March 2024) show current assets of £736k against current liabilities of £708k, yielding a modest net current asset position of approximately £28k and shareholders’ funds of £27.7k. The company holds stock valued at £648k, which likely corresponds to livestock inventory, a typical asset in this sector. Compared to industry benchmarks, the balance sheet shows a high level of short-term liabilities relative to assets, which may indicate tight working capital management or reliance on supplier credit. The absence of employees on record suggests the business might be family-operated without external staff, common in smaller agricultural enterprises.

While detailed profitability data is not disclosed due to the small company exemption, the low equity base relative to turnover thresholds implies Broster Bros is still in early growth or consolidation phases. In comparison, established cattle farming businesses often report higher net assets and working capital buffers to manage seasonal cash flow variability.

3. Sector Trends Impact
   The UK cattle farming sector is currently influenced by several trends: rising input costs (feed, fuel, fertilisers), evolving regulatory frameworks around environmental sustainability and animal welfare, and shifting consumer preferences toward sustainable and ethically sourced meat products. Brexit has introduced both challenges and opportunities through changes in trade policies and subsidy regimes under the UK’s Environmental Land Management schemes replacing EU CAP payments. Additionally, technological adoption in precision livestock farming is gradually reshaping operational efficiencies.

For Broster Bros, these trends imply pressures on margins due to cost inflation and regulatory compliance costs but also potential for premium pricing if aligned with sustainable farming practices. The relatively small scale and family-oriented structure may limit rapid technology investment but could allow nimble adaptation to niche market demands.

4. Competitive Positioning
   Broster Bros Limited appears to be a niche or small-scale player within the broader cattle farming sector. The ownership and directorship by individuals with farming occupations suggest hands-on management consistent with family farm operations. Strengths likely include local expertise, established land assets, and potentially strong community or supply chain relationships.

However, the financial structure points to limited scale and capital reserves, which may constrain expansion, investment in technology, or buffer against market volatility. The high current liabilities may reflect supplier credit reliance or short-term financing needs, which could pose liquidity risks. Compared to larger or more diversified competitors, Broster Bros may face challenges in economies of scale and market reach but could capitalize on specialized production or local market niches.

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