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REGISTERED NUMBER: 11289183 (England and Wales)















Unaudited Financial Statements For The Year Ended 30 April 2023

for

Brooks & Allen Limited

Brooks & Allen Limited (Registered number: 11289183)






Contents of the Financial Statements
For The Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brooks & Allen Limited

Company Information
For The Year Ended 30 April 2023







DIRECTORS: J R Brooks
D Rozario





REGISTERED OFFICE: Suite 3, 2nd Floor
Knightway House
Park Street
Bagshot
Surrey
GU19 5AQ





REGISTERED NUMBER: 11289183 (England and Wales)





ACCOUNTANTS: Fuller Spurling
Mill House
58 Guildford Street
Chertsey
Surrey
KT16 9BE

Brooks & Allen Limited (Registered number: 11289183)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,157 1,395

CURRENT ASSETS
Debtors 5 55,108 30,095
Cash at bank 7,211 17,079
62,319 47,174
CREDITORS
Amounts falling due within one year 6 39,379 33,753
NET CURRENT ASSETS 22,940 13,421
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,097

14,816

CREDITORS
Amounts falling due after more than one
year

7

23,656

33,333
NET ASSETS/(LIABILITIES) 441 (18,517 )

CAPITAL AND RESERVES
Called up share capital 100 10
Retained earnings 8 341 (18,527 )
441 (18,517 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 & Allen Limited (Registered number: 11289183)

Balance Sheet - continued
30 April 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 20 November 2023 and were signed on its behalf by:





J R Brooks - Director


Brooks & Allen Limited (Registered number: 11289183)

Notes to the Financial Statements
For The Year Ended 30 April 2023

1. STATUTORY INFORMATION

Brooks & Allen 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.

The financial statements have been prepared on the basis of the company continuing as a going concern for the foreseeable future, for which reliance is placed on the continued support of the directors.

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.
Office Equipment - 25% on cost

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.

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.

Brooks & Allen Limited (Registered number: 11289183)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors
Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Cash at bank and in hand
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or
less from the date of acquisition or opening of the deposit or similar account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Office
Equipment
£   
COST
At 1 May 2022 2,442
Additions 497
At 30 April 2023 2,939
DEPRECIATION
At 1 May 2022 1,047
Charge for year 735
At 30 April 2023 1,782
NET BOOK VALUE
At 30 April 2023 1,157
At 30 April 2022 1,395

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 6,804 25,072
Other debtors 2,579 2,744
Prepayments & accrued income 45,725 2,279
55,108 30,095

Brooks & Allen Limited (Registered number: 11289183)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 8,333 8,333
Trade creditors 2,265 -
Corporation tax 13,690 -
Social security and other taxes 1,075 12,366
VAT 4,972 -
Other creditors 293 12,289
Directors' current accounts 4,064 -
Accrued expenses 4,687 765
39,379 33,753

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 23,656 33,333

8. RESERVES
Retained
earnings
£   

At 1 May 2022 (18,527 )
Profit for the year 56,618
Dividends (37,750 )
At 30 April 2023 341