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REGISTERED NUMBER: 08104436 (England and Wales)















BROOKSIDE PET FOOD LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2023






BROOKSIDE PET FOOD LTD. (REGISTERED NUMBER: 08104436)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BROOKSIDE PET FOOD LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: Mr P D Barratt
Mrs J Grice-Barratt





REGISTERED OFFICE: Brookside
Church Lane
Betley
Crewe
Cheshire
CW3 9AY





REGISTERED NUMBER: 08104436 (England and Wales)






BROOKSIDE PET FOOD LTD. (REGISTERED NUMBER: 08104436)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 85,770 117,336

CURRENT ASSETS
Stocks 235,542 257,464
Debtors 5 78,161 62,579
Cash at bank and in hand 48,367 33,063
362,070 353,106
CREDITORS
Amounts falling due within one year 6 252,861 255,560
NET CURRENT ASSETS 109,209 97,546
TOTAL ASSETS LESS CURRENT
LIABILITIES

194,979

214,882

CREDITORS
Amounts falling due after more than one year 7 (23,287 ) (33,267 )

PROVISIONS FOR LIABILITIES (13,115 ) (18,590 )
NET ASSETS 158,577 163,025

CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and loss account 158,477 162,925
SHAREHOLDERS' FUNDS 158,577 163,025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

BROOKSIDE PET FOOD LTD. (REGISTERED NUMBER: 08104436)

BALANCE SHEET - continued
28 FEBRUARY 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 28 November 2023 and were signed on its behalf by:





Mr P D Barratt - Director


BROOKSIDE PET FOOD LTD. (REGISTERED NUMBER: 08104436)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1. STATUTORY INFORMATION

Brookside Pet Food 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 the amount derived from ordinary activities, and stated after trade discounts, net of VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on reducing balance
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

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.

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.

BROOKSIDE PET FOOD LTD. (REGISTERED NUMBER: 08104436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Office
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2022 22,000 32,053 115,872 23,957 193,882
Additions - 1,819 - - 1,819
Disposals - - (27,866 ) - (27,866 )
At 28 February 2023 22,000 33,872 88,006 23,957 167,835
DEPRECIATION
At 1 March 2022 4,469 22,310 36,987 12,780 76,546
Charge for year 2,629 2,730 18,803 2,794 26,956
Eliminated on disposal - - (21,437 ) - (21,437 )
At 28 February 2023 7,098 25,040 34,353 15,574 82,065
NET BOOK VALUE
At 28 February 2023 14,902 8,832 53,653 8,383 85,770
At 28 February 2022 17,531 9,743 78,885 11,177 117,336

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 45,265 27,337
Other debtors 26,684 30,708
Prepayments 6,212 4,534
78,161 62,579

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,980 9,980
Trade creditors 18,830 42,059
Corporation tax 5,859 3,829
Social security and other taxes 1,162 85
Other creditors 5,000 6,030
Directors' current accounts 164,973 160,550
Accruals and deferred income 47,057 33,027
252,861 255,560

BROOKSIDE PET FOOD LTD. (REGISTERED NUMBER: 08104436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 9,980 9,980
Bank loans - 2-5 years 13,307 23,287
23,287 33,267

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 33,267 43,247

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. CONTINGENT LIABILITIES

The company has guaranteed the bank borrowings of Brookside 2020 Group Ltd, which amounted to £307,462 at the year end (2022: £NIL). This cross guarantee is secured by a debenture creating a fixed and floating charge over the assets of the company.