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2021-03-01 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 06503017 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 06503017 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 06503017 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 06503017 dpl-frs:Item8 2021-03-01 2022-02-28 06503017 dpl-frs:Item8 2021-02-28 06503017 dpl-frs:Item8 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 06503017 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 06503017 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 06503017 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 06503017 dpl-frs:Item9 2021-03-01 2022-02-28 06503017 dpl-frs:Item9 2021-02-28 06503017 dpl-frs:Item9 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 06503017 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 06503017 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 06503017 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 06503017 dpl-frs:Item10 2021-03-01 2022-02-28 06503017 dpl-frs:Item10 2021-02-28 06503017 dpl-frs:Item10 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 06503017 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 06503017 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 06503017 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 06503017 dpl-frs:Item11 2021-03-01 2022-02-28 06503017 dpl-frs:Item11 2021-02-28 06503017 dpl-frs:Item11 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 06503017 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 06503017 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 06503017 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 06503017 dpl-frs:Item12 2021-03-01 2022-02-28 06503017 dpl-frs:Item12 2021-02-28 06503017 dpl-frs:Item12 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 06503017 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 06503017 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 06503017 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 06503017 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 06503017 1 2021-03-01 2022-02-28 06503017 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 06503017
Brookman Investments Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06503017
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 150,000
Debtors 5 37,453 -
Cash at bank and in hand 41 29
37,494 150,029
Creditors: Amounts Falling Due Within One Year 6 (115,000 ) (222,447 )
NET CURRENT ASSETS (LIABILITIES) (77,506 ) (72,418 )
TOTAL ASSETS LESS CURRENT LIABILITIES (77,506 ) (72,418 )
NET LIABILITIES (77,506 ) (72,418 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (77,508 ) (72,420 )
SHAREHOLDERS' FUNDS (77,506) (72,418)
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Shakiel Zaman
Director
21 November 2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Brookman Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06503017 . The registered office is 145/147 Hatfield Road, St Albans, Hertfordshire, AL1 4JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis which assumes the continued support of the company’s creditors. Should this support be withdrawn and not replaced by alternative finance, the company would be unable to continue trading. Adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Stocks
2023 2022
£ £
Materials - 150,000
- 150,000
5. Debtors
2023 2022
£ £
Due within one year
Director's loan account 37,453 -
37,453 -
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 105,000 118,000
Accruals and deferred income 10,000 -
Director's loan account - 104,447
115,000 222,447
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Shakiel Zaman (104,447 ) 155,000 (13,100 ) - 37,453
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Shakiel Zaman by virtue of his ownership of 100% of the issued share capital in the company.
Page 3