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REGISTERED NUMBER: 07672732 (England and Wales)















Unaudited Financial Statements

for the Period 1 February 2023 to 31 August 2023

for

Brooks Law Ltd

Brooks Law Ltd (Registered number: 07672732)

Contents of the Financial Statements
for the period 1 February 2023 to 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brooks Law Ltd

Company Information
for the period 1 February 2023 to 31 August 2023







DIRECTORS: Mrs J M Brooks
Mrs L J Burdett
Ms L M Grigg
P J Harrison
Mrs S J Sadofsky
Mrs C H Williams
Mrs V L Wilson
Mrs L J Gibb





SECRETARY: Mrs S J Sadofsky





REGISTERED OFFICE: 13 St. Augustines Gate
Hedon
Hull
HU12 8EU





REGISTERED NUMBER: 07672732 (England and Wales)





ACCOUNTANTS: Marshall & Co
Chartered Accountants
& Chartered Tax Advisers
The Bloc
Springfield Way
Anlaby
Kingston upon Hull
East Yorkshire
HU10 6RJ

Brooks Law Ltd (Registered number: 07672732)

Balance Sheet
31 August 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 18,867 25,985
18,867 25,985

CURRENT ASSETS
Debtors 6 593,012 691,356
Cash at bank 383,878 314,973
976,890 1,006,329
CREDITORS
Amounts falling due within one year 7 827,011 772,012
NET CURRENT ASSETS 149,879 234,317
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,746

260,302

CREDITORS
Amounts falling due after more than one year 8 158,745 250,301
NET ASSETS 10,001 10,001

CAPITAL AND RESERVES
Called up share capital 10,001 10,001
10,001 10,001

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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.

Brooks Law Ltd (Registered number: 07672732)

Balance Sheet - continued
31 August 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 13 March 2024 and were signed on its behalf by:





Mrs S J Sadofsky - Director


Brooks Law Ltd (Registered number: 07672732)

Notes to the Financial Statements
for the period 1 February 2023 to 31 August 2023


1. STATUTORY INFORMATION

Brooks Law 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 15% on cost

Taxation
Taxation for the period 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 period 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.

Brooks Law Ltd (Registered number: 07672732)

Notes to the Financial Statements - continued
for the period 1 February 2023 to 31 August 2023


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 56 (2023 - 46 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 August 2023 23,000
AMORTISATION
At 1 February 2023
and 31 August 2023 23,000
NET BOOK VALUE
At 31 August 2023 -
At 31 January 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 163,901
Additions 3,130
At 31 August 2023 167,031
DEPRECIATION
At 1 February 2023 137,916
Charge for period 10,248
At 31 August 2023 148,164
NET BOOK VALUE
At 31 August 2023 18,867
At 31 January 2023 25,985

Brooks Law Ltd (Registered number: 07672732)

Notes to the Financial Statements - continued
for the period 1 February 2023 to 31 August 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Trade debtors 68,483 87,592
Amounts recoverable on contract 61,802 49,399
Other debtors 462,727 554,365
593,012 691,356

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Bank loans and overdrafts 118,428 156,317
Hire purchase contracts - 1,638
Trade creditors 6,471 -
Taxation and social security 323,431 245,109
Other creditors 378,681 368,948
827,011 772,012

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2023
£    £   
Bank loans 158,745 250,301

9. RELATED PARTY DISCLOSURES

At 31st August 2023 the company was owed £392,866 (Jan 2023 - £394,423) from Brooks Law EOT by way of an interest free loan from the company.