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REGISTERED NUMBER: 08242604 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2022

for

Brook Bottom Group Ltd

Brook Bottom Group Ltd (Registered number: 08242604)






Contents of the Financial Statements
for the Year Ended 31 October 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brook Bottom Group Ltd

Company Information
for the Year Ended 31 October 2022







DIRECTORS: B J Houlihan
Ms B White





SECRETARY: Ms B White





REGISTERED OFFICE: Brook Bottom Farm Bury Old Road
Ramsbottom
Bury
BL0 0RZ





REGISTERED NUMBER: 08242604 (England and Wales)





ACCOUNTANTS: KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

Brook Bottom Group Ltd (Registered number: 08242604)

Balance Sheet
31 October 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,237,745 35,973
Investment property 5 582,536 -
1,820,281 35,973

CURRENT ASSETS
Stocks - 800
Debtors 6 49,762 976
Cash at bank 747 7,869
50,509 9,645
CREDITORS
Amounts falling due within one year 7 1,485,813 27,188
NET CURRENT LIABILITIES (1,435,304 ) (17,543 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

384,977

18,430

CREDITORS
Amounts falling due after more than one
year

8

407,330

-
NET (LIABILITIES)/ASSETS (22,353 ) 18,430

CAPITAL AND RESERVES
Called up share capital 2 1
Retained earnings (22,355 ) 18,429
(22,353 ) 18,430

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2022 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 Bottom Group Ltd (Registered number: 08242604)

Balance Sheet - continued
31 October 2022


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2023 and were signed on its behalf by:





B J Houlihan - Director


Brook Bottom Group Ltd (Registered number: 08242604)

Notes to the Financial Statements
for the Year Ended 31 October 2022

1. STATUTORY INFORMATION

Brook Bottom Group Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 5% straight line
Plant and machinery etc - 25% straight line and 25% reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 3 ) .

Brook Bottom Group Ltd (Registered number: 08242604)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2022

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2021 34,540 14,765 49,305
Additions 1,154,038 149,641 1,303,679
Disposals - (15,554 ) (15,554 )
At 31 October 2022 1,188,578 148,852 1,337,430
DEPRECIATION
At 1 November 2021 3,454 9,878 13,332
Charge for year 60,831 37,013 97,844
Eliminated on disposal - (11,491 ) (11,491 )
At 31 October 2022 64,285 35,400 99,685
NET BOOK VALUE
At 31 October 2022 1,124,293 113,452 1,237,745
At 31 October 2021 31,086 4,887 35,973

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 594,425
At 31 October 2022 594,425
DEPRECIATION
Charge for year 11,889
At 31 October 2022 11,889
NET BOOK VALUE
At 31 October 2022 582,536

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Amounts owed by associates 49,576 -
Other debtors 186 976
49,762 976

Brook Bottom Group Ltd (Registered number: 08242604)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2022

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 100,295 20,000
Hire purchase contracts 4,348 -
Trade creditors - 676
Taxation and social security 169 347
Other creditors 1,381,001 6,165
1,485,813 27,188

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans 407,330 -