The Broons were published in tandem with Oor Wullie books so they appear in alternate years. Very hard to find early copies of The Broons and they are very collectible up to the end of the Sixties. Issue #2 from 1942 (published 1941) sold for an amazing £3,010 in Sep 2006 by Comic Book Postal Auctions, a record at the time. Only 4 copies were thought to exist at that time too.
A copy of the 1940 edition sold by Comic Book Postal Auctions in Jun 2008 fetched an amazing £4,500, a record still standing today.
Some web-sites and catalogues differ in the way they date The Broons and Oor Wullie annuals. For consistency's sake I would adopt the accepted formula that still exists today with DC Thomson annuals. The 2010 Dandy or Beano Annuals would have been published around September 2009. Thus the first Broons annual may have appeared on November 17th 1939 but I would class that as the 1940 annual (as would a venerable auction house like Comic Book Postal Auctions).
Note: some PR issues may have no value. Selected issues in FN, VF or VF/NM may not exist in some titles.