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Registration number: 07675996

Brookes Parker Ltd

Filleted Unaudited Financial Statements

for the Year Ended 30 June 2023

 

Brookes Parker Ltd

(Registration number: 07675996)
Balance Sheet as at 30 June 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

249

293

Other financial assets

5

1,598,132

1,432,668

 

1,598,381

1,432,961

Current assets

 

Debtors

6

109,113

103,824

Cash at bank and in hand

 

78,366

138,634

 

187,479

242,458

Creditors: Amounts falling due within one year

7

(46,756)

(50,370)

Net current assets

 

140,723

192,088

Total assets less current liabilities

 

1,739,104

1,625,049

Provisions for liabilities

(11,823)

(5,866)

Net assets

 

1,727,281

1,619,183

Capital and reserves

 

Called up share capital

8

1,000,000

1,000,000

Retained earnings

727,281

619,183

Shareholders' funds

 

1,727,281

1,619,183

 

Brookes Parker Ltd

(Registration number: 07675996)
Balance Sheet as at 30 June 2023

For the financial year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 February 2024 and signed on its behalf by:
 


Mr M Parker
Director

   
 

Brookes Parker Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Walkington Grange Farm
Hunsley Road
Walkington
East Yorkshire
HU17 8SZ

Company number: 07675996

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Brookes Parker Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings & equipment

15% per annum on written down value

Investments

Listed investments are measured at at fair value. Fair value gains and losses are recognised in the profit and loss account.

Investments in unlisted companies are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year was 2 (2022 - 2).

 

Brookes Parker Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 July 2022

15,711

15,711

At 30 June 2023

15,711

15,711

Depreciation

At 1 July 2022

15,418

15,418

Charge for the year

44

44

At 30 June 2023

15,462

15,462

Carrying amount

At 30 June 2023

249

249

At 30 June 2022

293

293

5

Other financial assets (current and non-current)

Financial assets at fair value through profit and loss
£

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

At 1 July 2022

1,381,072

51,596

1,432,668

Fair value adjustments

69,078

-

69,078

Additions

849,346

-

849,346

Disposals

(752,960)

-

(752,960)

At 30 June 2023

1,546,536

51,596

1,598,132

Carrying amount

At 30 June 2023

1,546,536

51,596

1,598,132

At 30 June 2022

1,381,072

51,596

1,432,668

 

Brookes Parker Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

6

Debtors

Current

2023
£

2022
£

Other debtors

109,113

103,824

7

Creditors

2023
£

2022
£

Due within one year

 

Amounts due to related parties

18,578

16,462

Social security and other taxes

 

21,169

27,006

Other payables

 

7,009

6,902

 

46,756

50,370

8

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary A shares of £1 each

375,000

375,000

375,000

375,000

Ordinary B shares of £1 each

375,000

375,000

375,000

375,000

Ordinary C shares of £1 each

250,000

250,000

250,000

250,000

 

1,000,000

1,000,000

1,000,000

1,000,000