IRIS Accounts Production v23.1.0.753 05674756 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure056747562022-03-31056747562023-03-31056747562022-04-012023-03-31056747562021-03-31056747562021-04-012022-03-31056747562022-03-3105674756ns15:EnglandWales2022-04-012023-03-3105674756ns14:PoundSterling2022-04-012023-03-3105674756ns10:Director12022-04-012023-03-3105674756ns10:PrivateLimitedCompanyLtd2022-04-012023-03-3105674756ns10:SmallEntities2022-04-012023-03-3105674756ns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3105674756ns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3105674756ns10:SmallCompaniesRegimeForAccounts2022-04-012023-03-3105674756ns10:FullAccounts2022-04-012023-03-3105674756ns10:Director22022-04-012023-03-3105674756ns10:Director32022-04-012023-03-3105674756ns10:CompanySecretary12022-04-012023-03-3105674756ns10:RegisteredOffice2022-04-012023-03-3105674756ns5:CurrentFinancialInstruments2023-03-3105674756ns5:CurrentFinancialInstruments2022-03-3105674756ns5:Non-currentFinancialInstruments2023-03-3105674756ns5:Non-currentFinancialInstruments2022-03-3105674756ns5:ShareCapital2023-03-3105674756ns5:ShareCapital2022-03-3105674756ns5:SharePremium2023-03-3105674756ns5:SharePremium2022-03-3105674756ns5:RetainedEarningsAccumulatedLosses2023-03-3105674756ns5:RetainedEarningsAccumulatedLosses2022-03-3105674756ns5:ShortLeaseholdAssetsns5:LandBuildings2022-04-012023-03-3105674756ns5:PlantMachinery2022-04-012023-03-3105674756ns5:FurnitureFittings2022-04-012023-03-3105674756ns5:ComputerEquipment2022-04-012023-03-3105674756ns5:ShortLeaseholdAssetsns5:LandBuildings2022-03-3105674756ns5:PlantMachinery2022-03-3105674756ns5:FurnitureFittings2022-03-3105674756ns5:ComputerEquipment2022-03-3105674756ns5:ShortLeaseholdAssetsns5:LandBuildings2023-03-3105674756ns5:PlantMachinery2023-03-3105674756ns5:FurnitureFittings2023-03-3105674756ns5:ComputerEquipment2023-03-3105674756ns5:ShortLeaseholdAssetsns5:LandBuildings2022-03-3105674756ns5:PlantMachinery2022-03-3105674756ns5:FurnitureFittings2022-03-3105674756ns5:ComputerEquipment2022-03-3105674756ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3105674756ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3105674756ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-03-3105674756ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2022-03-3105674756ns5:WithinOneYear2023-03-3105674756ns5:WithinOneYear2022-03-3105674756ns5:BetweenOneFiveYears2023-03-3105674756ns5:BetweenOneFiveYears2022-03-3105674756ns5:AllPeriods2023-03-3105674756ns5:AllPeriods2022-03-3105674756ns10:Director332022-03-3105674756ns10:Director332021-03-3105674756ns10:Director332022-04-012023-03-3105674756ns10:Director332021-04-012022-03-3105674756ns10:Director332023-03-3105674756ns10:Director332022-03-31
REGISTERED NUMBER: 05674756 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

Brook-Dobson Brear Limited

Brook-Dobson Brear Limited (Registered number: 05674756)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brook-Dobson Brear Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: J K Walsh
A S Brook-Dobson
M R Kiddle





SECRETARY: Mrs A M Brook-Dobson





REGISTERED OFFICE: Gardner House
Hornbeam Park
Harrogate
North Yorkshire
HG2 8NA





REGISTERED NUMBER: 05674756 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

Brook-Dobson Brear Limited (Registered number: 05674756)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 77,457 105,533

CURRENT ASSETS
Debtors 5 528,174 489,851
Cash at bank 186,016 441,441
714,190 931,292
CREDITORS
Amounts falling due within one year 6 294,932 337,913
NET CURRENT ASSETS 419,258 593,379
TOTAL ASSETS LESS CURRENT
LIABILITIES

496,715

698,912

CREDITORS
Amounts falling due after more than one year 7 (22,435 ) (67,000 )

PROVISIONS FOR LIABILITIES (18,132 ) (19,667 )
NET ASSETS 456,148 612,245

CAPITAL AND RESERVES
Called up share capital 16,000 16,000
Share premium 21,000 21,000
Retained earnings 419,148 575,245
456,148 612,245

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

Brook-Dobson Brear Limited (Registered number: 05674756)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 October 2023 and were signed on its behalf by:





A S Brook-Dobson - Director


Brook-Dobson Brear Limited (Registered number: 05674756)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Brook-Dobson Brear Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net commissions received for services provided (excluding VAT, similar taxes and trade discounts). The commissions are received on a regular basis and are based upon a set percentage of client investments. The advice services are recognised once the service have been fully provided to the client.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

Financial instruments
Basic financial instruments are recognised at amortised cost. Derivative financial instruments are initially recorded at cost thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Brook-Dobson Brear Limited (Registered number: 05674756)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

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 profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 129,740 27,146 54,411 39,623 250,920
Additions - 4,058 - 7,655 11,713
Disposals - (5,332 ) - (27,037 ) (32,369 )
At 31 March 2023 129,740 25,872 54,411 20,241 230,264
DEPRECIATION
At 1 April 2022 79,088 6,401 27,858 32,040 145,387
Charge for year 21,624 5,987 4,107 5,242 36,960
Eliminated on disposal - (4,855 ) - (24,685 ) (29,540 )
At 31 March 2023 100,712 7,533 31,965 12,597 152,807
NET BOOK VALUE
At 31 March 2023 29,028 18,339 22,446 7,644 77,457
At 31 March 2022 50,652 20,745 26,553 7,583 105,533

5. DEBTORS
31.3.23 31.3.22
£    £   
Amounts falling due within one year:
Trade debtors 366,931 349,898
Other debtors 136,799 124,028
503,730 473,926

Amounts falling due after more than one year:
Other debtors 24,444 15,925

Aggregate amounts 528,174 489,851

Brook-Dobson Brear Limited (Registered number: 05674756)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 9,952 9,707
Trade creditors 39,446 20,846
Taxation and social security 203,814 252,149
Other creditors 41,720 55,211
294,932 337,913

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 22,435 32,387
Other creditors - 34,613
22,435 67,000

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.23 31.3.22
£    £   
Within one year 86,358 78,349
Between one and five years 75,970 143,640
162,328 221,989

9. SECURED DEBTS

The previously charge was satisfied on 24th November 2022.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
M R Kiddle
Balance outstanding at start of year 49,000 24,255
Amounts advanced 25,240 24,745
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 74,240 49,000

Interest is charged at the official rate on overdrawn loan accounts.
This is repayable on demand.