2023-01-012023-12-312023-12-31false09345725H BROOK DIY 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H BROOK DIY LIMITED

Registered Number
09345725
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

H BROOK DIY LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

BROOK, Andrew Stuart
BROOK, Lesley Karen
BROOK, Stuart Howard

Company Secretary

BROOK, Lesley Karen

Registered Address

33 Lawkholme Lane
Keighley
BD21 3DX

Registered Number

09345725 (England and Wales)
H BROOK DIY LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets36,5753,953
6,5753,953
Current assets
Debtors237,097253,783
Cash at bank and on hand122,83363,617
359,930317,400
Creditors amounts falling due within one year(295,539)(251,311)
Net current assets (liabilities)64,39166,089
Total assets less current liabilities70,96670,042
Provisions for liabilities(788)(429)
Net assets70,17869,613
Capital and reserves
Called up share capital100100
Profit and loss account70,07869,513
Shareholders' funds70,17869,613
The financial statements were approved and authorised for issue by the Board of Directors on 5 February 2024, and are signed on its behalf by:
BROOK, Andrew Stuart
Director
Registered Company No. 09345725
H BROOK DIY LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year1213
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2318,284
Additions4,457
Disposals(2,482)
At 31 December 2320,259
Depreciation and impairment
At 01 January 2314,331
Charge for year1,387
On disposals(2,034)
At 31 December 2313,684
Net book value
At 31 December 236,575
At 31 December 223,953