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Registered Number: 04931907
England and Wales

 

 

 

BROOK RETAIL LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Report to the directors on the preparation of the unaudited statutory accounts of Brook Retail Limited for the year ended 31 March 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brook Retail Limited for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of Brook Retail Limited, as a body, in accordance with the terms of our engagement letter dated 06 April 2023 Our work has been undertaken solely to prepare for your approval the accounts of Brook Retail Limited and state those matters that we have agreed to state to the Board of Directors of Brook Retail Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brook Retail Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Brook Retail Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Brook Retail Limited. You consider that Brook Retail Limited is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of Brook Retail Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2024



....................................................
Bharat D Hathi Ltd
Portsmouth Technopole
Kingston Crescent
Portsmouth
Hampshire
PO2 8FA
09 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 1,396    2,593 
1,396    2,593 
Current assets      
Stocks 19,526    17,949 
Debtors 102,205    95,227 
Cash at bank and in hand 28,499    68,815 
150,230    181,991 
Creditors: amount falling due within one year (101,554)   (141,012)
Net current assets 48,676    40,979 
 
Total assets less current liabilities 50,072    43,572 
Net assets 50,072    43,572 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 49,972    43,472 
Shareholders' funds 50,072    43,572 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 August 2024 and were signed on its behalf by:


-------------------------------
Mr Jiten Hemraj Shingdia
Director
2
General Information
Brook Retail Limited is a private company, limited by shares, registered in England and Wales, registration number 04931907, registration address 8 The Westbrook Centre, Grassmere Way, PO7 8SE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 8 (2023 : 7).
3.

Intangible fixed assets

Cost Goodwill amortised over 10 years   Total
  £   £
At 01 April 2023 15,000    15,000 
Additions  
Disposals  
At 31 March 2024 15,000    15,000 
Amortisation
At 01 April 2023 15,000    15,000 
Charge for year  
On disposals  
At 31 March 2024 15,000    15,000 
Net book values
At 31 March 2024  
At 31 March 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 April 2023 9,759    39,771    49,530 
Additions    
Disposals    
At 31 March 2024 9,759    39,771    49,530 
Depreciation
At 01 April 2023 7,166    39,771    46,937 
Charge for year 1,197      1,197 
On disposals    
At 31 March 2024 8,363    39,771    48,134 
Net book values
Closing balance as at 31 March 2024 1,396      1,396 
Opening balance as at 01 April 2023 2,593      2,593 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

3