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REGISTERED NUMBER: 03360805 (England and Wales)















Financial Statements for the Year Ended 31 July 2023

for

Brooks Handley Limited

Brooks Handley Limited (Registered number: 03360805)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brooks Handley Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: M A Handley
A J Brooks





SECRETARY: Mrs S Handley





REGISTERED OFFICE: 302 Cirencester Business Park
Love Lane
Cirencester
Gloucestershire
GL7 1XD





REGISTERED NUMBER: 03360805 (England and Wales)





ACCOUNTANTS: Accounting by Design (UK) Limited
302 Cirencester Bsness Park
Love Lane
Cirencester
Gloucestershire
GL7 1XD

Brooks Handley Limited (Registered number: 03360805)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,652 17,040

CURRENT ASSETS
Stocks 5,598 8,020
Debtors 5 9,987 4,852
Cash at bank 6,586 11,458
22,171 24,330
CREDITORS
Amounts falling due within one year 6 35,122 36,569
NET CURRENT LIABILITIES (12,951 ) (12,239 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,701

4,801

PROVISIONS FOR LIABILITIES - 3,238
NET ASSETS 1,701 1,563

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 701 563
SHAREHOLDERS' FUNDS 1,701 1,563

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

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

Brooks Handley Limited (Registered number: 03360805)

Balance Sheet - continued
31 July 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 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:





M A Handley - Director


Brooks Handley Limited (Registered number: 03360805)

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

1. STATUTORY INFORMATION

Brooks Handley 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 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 and depreciation
Depreciation is calculated to write off the cost less estimated residual value of tangible assets over their estimated useful lives at the following rates:

Plant and machinery15% of written downvalue


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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 76,671
Additions 170
At 31 July 2023 76,841
DEPRECIATION
At 1 August 2022 59,631
Charge for year 2,558
At 31 July 2023 62,189
NET BOOK VALUE
At 31 July 2023 14,652
At 31 July 2022 17,040

Brooks Handley Limited (Registered number: 03360805)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors - 2,892
Other debtors 27 -
Directors' current accounts 9,960 1,960
9,987 4,852

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 838 2,174
Corporation tax 9,926 10,059
Social security and other taxes (193 ) 103
VAT 6,931 6,527
Other creditors 5,984 3,017
Accruals and deferred income 5,684 13,745
Accrued expenses 5,952 944
35,122 36,569