Company Registration No. 03391028 (England and Wales)
Brooke House Yorkshire Limited
Financial Statements
for the year ended 31 December 2023
Brooke House Yorkshire Limited
Company Information
Directors
K Crossfield
T E Beaumont
Secretary
K Crossfield
Company number
03391028
Registered office
Lancaster House
20 Market Street
Penistone
Sheffield
South Yorkshire
S36 6BZ
Accountants
B M Howarth Ltd
West House
King Cross Road
Halifax
West Yorkshire
HX1 1EB
Brooke House Yorkshire Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
Brooke House Yorkshire Limited
Statement of financial position
as at 31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Investments
4
40,699
40,699
Current assets
Debtors
412
412
Cash at bank and in hand
364
364
776
776
Creditors: amounts falling due within one year
(40,407)
(39,998)
Net current liabilities
(39,631)
(39,222)
Net assets
1,068
1,477
Capital and reserves
Called up share capital
6
6
Profit and loss reserves
1,062
1,471
Total equity
1,068
1,477
In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).
The directors of the company have elected not to include a copy of the income statement within the financial statements.true
For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 17 September 2024 and are signed on its behalf by:
K Crossfield
Director
Company Registration No. 03391028
Brooke House Yorkshire Limited
Notes to the financial statements
for the year ended 31 December 2023
- 2 -
1
Accounting policies
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
2
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Brooke House Yorkshire Limited
Notes to the financial statements (continued)
for the year ended 31 December 2023
- 3 -
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2023
2022
Number
Number
Total
4
Fixed asset investments
2023
2022
£
£
Investments
40,699
40,699
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 January 2023 & 31 December 2023
40,699
Carrying amount
At 31 December 2023
40,699
At 31 December 2022
40,699
5
Company information
Brooke House Yorkshire Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lancaster House, 20 Market Street, Penistone, Sheffield, South Yorkshire, S36 6BZ.