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REGISTERED NUMBER: 07780043 (England and Wales)















Unaudited Financial Statements

for the Period 1 October 2022 to 30 November 2023

for

Brook Automotive Limited

Brook Automotive Limited (Registered number: 07780043)

Contents of the Financial Statements
for the Period 1 October 2022 to 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brook Automotive Limited

Company Information
for the Period 1 October 2022 to 30 November 2023







DIRECTOR: D Brook





SECRETARY:





REGISTERED OFFICE: Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 07780043 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Brook Automotive Limited (Registered number: 07780043)

Balance Sheet
30 November 2023

30.11.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 95,225 107,372

CURRENT ASSETS
Stocks 142,600 128,753
Debtors 5 65,237 50,552
Cash at bank 35,171 16,664
243,008 195,969
CREDITORS
Amounts falling due within one year 6 108,282 88,523
NET CURRENT ASSETS 134,726 107,446
TOTAL ASSETS LESS CURRENT
LIABILITIES

229,951

214,818

CREDITORS
Amounts falling due after more than one year 7 (35,124 ) (41,668 )

PROVISIONS FOR LIABILITIES 8 (17,670 ) (19,869 )
NET ASSETS 177,157 153,281

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 177,156 153,280
SHAREHOLDERS' FUNDS 177,157 153,281

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Brook Automotive Limited (Registered number: 07780043)

Balance Sheet - continued
30 November 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 director and authorised for issue on 30 August 2024 and were signed by:





D Brook - Director


Brook Automotive Limited (Registered number: 07780043)

Notes to the Financial Statements
for the Period 1 October 2022 to 30 November 2023


1. STATUTORY INFORMATION

Brook Automotive 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.

Turnover
Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office Building - 5% on cost
Plant and Machinery - 15% on reducing balance
Motor Vehicles - 25% on reducing balance
Computer Equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 2 (2022 - 2 ) .

Brook Automotive Limited (Registered number: 07780043)

Notes to the Financial Statements - continued
for the Period 1 October 2022 to 30 November 2023


4. TANGIBLE FIXED ASSETS
Office Plant and Motor Computer
Building Machinery Vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 21,361 14,289 144,307 3,605 183,562
Additions 1,250 - 15,246 360 16,856
At 30 November 2023 22,611 14,289 159,553 3,965 200,418
DEPRECIATION
At 1 October 2022 5,112 10,664 57,056 3,358 76,190
Charge for period 1,284 621 26,671 427 29,003
At 30 November 2023 6,396 11,285 83,727 3,785 105,193
NET BOOK VALUE
At 30 November 2023 16,215 3,004 75,826 180 95,225
At 30 September 2022 16,249 3,625 87,251 247 107,372

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.9.22
£    £   
Trade Debtors 64,369 49,684
Tax 368 368
Prepayments 500 500
65,237 50,552

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.9.22
£    £   
Hire purchase contracts - 4,462
Trade Creditors 26,715 16,478
Tax 8,093 -
Social security and other taxes - 448
VAT 4,875 2,681
Directors Loan Account 67,268 60,405
Accrued Expenses 1,331 4,049
108,282 88,523

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.9.22
£    £   
Bank loans - 2-5 years 35,124 41,390
Hire purchase contracts - 278
35,124 41,668

Brook Automotive Limited (Registered number: 07780043)

Notes to the Financial Statements - continued
for the Period 1 October 2022 to 30 November 2023


8. PROVISIONS FOR LIABILITIES
30.11.23 30.9.22
£    £   
Deferred tax 17,670 19,869

Deferred
tax
£   
Balance at 1 October 2022 19,869
Deferred Tax (2,199 )
Balance at 30 November 2023 17,670

9. RELATED PARTY DISCLOSURES

The company is controlled by the company director.