2022-06-012023-05-312023-05-31false00408413Brook & Burgess 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Brook & Burgess Limited

Registered Number
00408413
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

Brook & Burgess Limited
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

R T Brook

Registered Address

C/O Seftons
135 - 143 Union Street
Oldham
OL1 1TE

Registered Number

00408413 (England and Wales)
Brook & Burgess Limited
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property5290,000290,000
290,000290,000
Current assets
Debtors711,50829,509
Current asset investments17,94816,520
Cash at bank and on hand28,04119,313
57,49765,342
Creditors amounts falling due within one year8(5,707)(5,461)
Net current assets (liabilities)51,79059,881
Total assets less current liabilities341,790349,881
Provisions for liabilities9(38,500)(38,500)
Net assets303,290311,381
Capital and reserves
Called up share capital450450
Other reserves213,838213,838
Profit and loss account89,00297,093
Shareholders' funds6303,290311,381
The financial statements were approved and authorised for issue by the Director on 26 January 2024, and are signed on its behalf by:
R T Brook
Director
Registered Company No. 00408413
Brook & Burgess Limited
Notes to the Financial Statements
for the year ended 31 May 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Turnover policy
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.
Investment property policy
Investment properties are included at fair value. Gains are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax policy
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.
Investments policy
Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year00
5.Investment property

£
Fair value at 01 June 22290,000
At 31 May 23290,000
6.Fair value reserve

£
Fair value reserve at 01 June 22213,838
At 31 May 23213,838
7.Debtors

2023

2022

££
Other debtors11,50829,509
Total11,50829,509
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Taxation and social security4,8054,641
Accrued liabilities and deferred income902820
Total5,7075,461
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)38,50038,500
Total38,50038,500