BROOKLAND PEARL LIMITED Filleted Accounts Cover
BROOKLAND PEARL LIMITED
Company No. 08763620
Information for Filing with The Registrar
30 November 2023
BROOKLAND PEARL LIMITED Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 November 2023.
Principal activities
The principal activity of the company during the year under review was consultancy services.
Directors
The Directors who served at any time during the year were as follows:
D. Abrams
L. Abrams
Statement of directors' responsibilities
The Directors are responsible for preparing the Directors' report and the accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

* select suitable accounting policies and then apply them consistently;
* make judgments and estimates that are reasonable and prudent;
* state whether applicable United Kingdom Accounting Standards, comprising FRS 102 Section 1A, have been followed, subject to any material departures disclosed and explained in the financial statements;
* prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
D. Abrams
Director
15 July 2024
BROOKLAND PEARL LIMITED Balance Sheet Registrar
at
30 November 2023
Company No.
08763620
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
2,9753,002
Investments
5
28,525529,093
31,500532,095
Current assets
Debtors
6
193,129216,161
Cash at bank and in hand
687,082451,652
880,211667,813
Creditors: Amount falling due within one year
7
(67,349)
(138,387)
Net current assets
812,862529,426
Total assets less current liabilities
844,3621,061,521
Creditors: Amounts falling due after more than one year
8
(15,052)
(25,045)
Net assets
829,3101,036,476
Capital and reserves
Called up share capital
100100
Profit and loss account
10
829,2101,036,376
Total equity
829,3101,036,476
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 15 July 2024 and signed on its behalf by:
D. Abrams
Director
15 July 2024
BROOKLAND PEARL LIMITED Notes to the Accounts Registrar
for the year ended 30 November 2023
1
General information
BROOKLAND PEARL LIMITED is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 08763620
Its registered office is:
201 Haverstock Hill
Second Floor C/O Fkgb
London
NW3 4QG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Leased assets
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually reviewed
and are based on experience and other factors including expectations of future events that are believed
to be reasonable under the circumstances.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on
notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more
than three months from the date of acquisition and that are readily convertible to known amounts of
cash with insignificant risk of change in value.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 December 2022
5,1475,147
Additions
1,4401,440
At 30 November 2023
6,5876,587
Depreciation
At 1 December 2022
2,1452,145
Charge for the year
1,4671,467
At 30 November 2023
3,6123,612
Net book values
At 30 November 2023
2,9752,975
At 30 November 2022
3,002
3,002
5
Investments
Other investments
Total
£
£
Cost or valuation
At 1 December 2022
529,093
529,093
Additions
10,887
10,887
Revaluation
4,278
4,278
Disposals
(515,733)
(515,733)
At 30 November 2023
28,525
28,525
Provisions/Impairment
Net book values
At 30 November 2023
28,525
28,525
At 30 November 2022
529,093
529,093
6
Debtors
2023
2022
£
£
Trade debtors
13,20026,730
Other debtors
179,929189,431
193,129216,161
7
Creditors:
amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
9,9779,977
Taxes and social security
51,572
125,410
Accruals and deferred income
5,8003,000
67,349138,387
8
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
15,05225,045
15,05225,045
9
Share Capital
Ordinary
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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