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REGISTERED NUMBER: 08762193 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

JOHN BROOKE BUILDERS LTD

JOHN BROOKE BUILDERS LTD (REGISTERED NUMBER: 08762193)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JOHN BROOKE BUILDERS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Janette Brooke
John Brooke





REGISTERED OFFICE: 146 Roberttown Lane
Liversedge
WF15 7LT





REGISTERED NUMBER: 08762193 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP

JOHN BROOKE BUILDERS LTD (REGISTERED NUMBER: 08762193)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 118,399 95,591

CURRENT ASSETS
Stocks 400,139 176,774
Debtors 5 6,604 7,576
Cash at bank and in hand 54,075 110,608
460,818 294,958
CREDITORS
Amounts falling due within one year 6 230,342 128,595
NET CURRENT ASSETS 230,476 166,363
TOTAL ASSETS LESS CURRENT
LIABILITIES

348,875

261,954

CREDITORS
Amounts falling due after more than
one year

7

(28,160

)

(37,223

)

PROVISIONS FOR LIABILITIES (29,600 ) (18,162 )
NET ASSETS 291,115 206,569

CAPITAL AND RESERVES
Called up share capital 100 100
Profit and loss account 291,015 206,469
291,115 206,569

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

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

JOHN BROOKE BUILDERS LTD (REGISTERED NUMBER: 08762193)

BALANCE SHEET - continued
31 DECEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 March 2024 and were signed on its behalf by:




John Brooke - Director



Janette Brooke - Director


JOHN BROOKE BUILDERS LTD (REGISTERED NUMBER: 08762193)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

John Brooke Builders 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.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

STOCKS
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

JOHN BROOKE BUILDERS LTD (REGISTERED NUMBER: 08762193)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

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.

HIRE PURCHASE COMMITMENTS
Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

INCOME RECOGNITION
Revenue is recognised to the extent that is probable that the economic benefits will flow to the company and revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2023 230,740 73,057 303,797
Additions 62,279 - 62,279
At 31 December 2023 293,019 73,057 366,076
DEPRECIATION
At 1 January 2023 153,507 54,699 208,206
Charge for year 34,881 4,590 39,471
At 31 December 2023 188,388 59,289 247,677
NET BOOK VALUE
At 31 December 2023 104,631 13,768 118,399
At 31 December 2022 77,233 18,358 95,591

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 6,604 7,576

JOHN BROOKE BUILDERS LTD (REGISTERED NUMBER: 08762193)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans 9,941 9,941
Hire purchase contracts 23,658 18,124
Trade creditors 63,790 37,103
Taxation and social security 106,145 62,229
Other creditors 26,808 1,198
230,342 128,595

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 14,407 24,290
Hire purchase contracts 13,753 12,933
28,160 37,223

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 24,348 34,231
Hire purchase contracts 37,411 31,057
61,759 65,288

The obligations under finance leases and hire purchase contracts are secured by a charge on the assets purchased under these agreements.

The company has a bounce back loan of £24,384 (2022: £34,231) which is unsecured but it is supported by a government guarantee.

9. PENSION COMMITMENTS

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £11,237 (2022: £9,438).Contributions totalling £Nil (2021: £Nil) were payable to the plan at the year end and are included in creditors.