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REGISTERED NUMBER: 13724773 (England and Wales)















BROOKSBANK OVERSEAS HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






BROOKSBANK OVERSEAS HOLDINGS LIMITED (REGISTERED NUMBER: 13724773)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BROOKSBANK OVERSEAS HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: R J Brooksbank
J E Brooksbank





SECRETARY: Mrs M D Whitehead





REGISTERED OFFICE: Unit 4 The Crossing Business Park
Riparian Way
Cross Hills
Keighley
West Yorkshire
BD20 7BW





REGISTERED NUMBER: 13724773 (England and Wales)





AUDITORS: DSC Accountants Ltd
Chartered Accountants
Statutory Auditors
Tattersall House
East Parade
Harrogate
North Yorkshire
HG1 5LT

BROOKSBANK OVERSEAS HOLDINGS LIMITED (REGISTERED NUMBER: 13724773)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 51,572 51,572

CURRENT ASSETS
Debtors 5 198,605 -
Cash at bank 8,054 202,011
206,659 202,011
CREDITORS
Amounts falling due within one year 6 276,094 254,999
NET CURRENT LIABILITIES (69,435 ) (52,988 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(17,863

)

(1,416

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (17,864 ) (1,417 )
(17,863 ) (1,416 )

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 5 August 2024 and were signed on its behalf by:





J E Brooksbank - Director


BROOKSBANK OVERSEAS HOLDINGS LIMITED (REGISTERED NUMBER: 13724773)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Brooksbank Overseas Holdings Limited 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.

Preparation of consolidated financial statements
The financial statements contain information about Brooksbank Overseas Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year 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 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.

Going concern
At the balance sheet date, the company had net liabilities of £17,863.

The parent undertaking and ultimate parent undertaking have confirmed that they will provide further financial support to the company as required to enable it to meet its liabilities as and when they fall due for at least twelve months from the date of approval of the financial statements of the company. Consequently, the financial statements have been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

BROOKSBANK OVERSEAS HOLDINGS LIMITED (REGISTERED NUMBER: 13724773)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023
and 31 March 2024 51,572
NET BOOK VALUE
At 31 March 2024 51,572
At 31 March 2023 51,572

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 196,837 -
Other debtors 1,768 -
198,605 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 276,094 254,999

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham French (Senior Statutory Auditor)
for and on behalf of DSC Accountants Ltd

8. ULTIMATE CONTROLLING PARTY

The company's parent undertaking is Brooksbank Valves Limited which itself is a subsidiary of Aluminium Bronze Valves Limited. The registered office of both companies is Unit 4, The Crossings Business Park, Riperian Way, Crosshills, Keighley, West Yorkshire BD20 7BW.