Harry Brook & Son(Huddersfield)Limited 00699943 false 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is plastering contractors. Digita Accounts Production Advanced 6.30.9574.0 true true 00699943 2023-05-01 2024-04-30 00699943 2024-04-30 00699943 core:CurrentFinancialInstruments 2024-04-30 00699943 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 00699943 core:FurnitureFittings 2024-04-30 00699943 core:MotorVehicles 2024-04-30 00699943 core:OfficeEquipment 2024-04-30 00699943 core:PlantMachinery 2024-04-30 00699943 bus:SmallEntities 2023-05-01 2024-04-30 00699943 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 00699943 bus:FilletedAccounts 2023-05-01 2024-04-30 00699943 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 00699943 bus:RegisteredOffice 2023-05-01 2024-04-30 00699943 bus:CompanySecretary1 2023-05-01 2024-04-30 00699943 bus:Director3 2023-05-01 2024-04-30 00699943 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 00699943 core:ComputerEquipment 2023-05-01 2024-04-30 00699943 core:FurnitureFittings 2023-05-01 2024-04-30 00699943 core:MotorVehicles 2023-05-01 2024-04-30 00699943 core:OfficeEquipment 2023-05-01 2024-04-30 00699943 core:PlantMachinery 2023-05-01 2024-04-30 00699943 countries:EnglandWales 2023-05-01 2024-04-30 00699943 2023-04-30 00699943 core:FurnitureFittings 2023-04-30 00699943 core:MotorVehicles 2023-04-30 00699943 core:OfficeEquipment 2023-04-30 00699943 core:PlantMachinery 2023-04-30 00699943 2022-05-01 2023-04-30 00699943 2023-04-30 00699943 core:CurrentFinancialInstruments 2023-04-30 00699943 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 00699943 core:FurnitureFittings 2023-04-30 00699943 core:MotorVehicles 2023-04-30 00699943 core:OfficeEquipment 2023-04-30 00699943 core:PlantMachinery 2023-04-30 iso4217:GBP xbrli:pure

Registration number: 00699943

Harry Brook & Son(Huddersfield)Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2024

 

Harry Brook & Son(Huddersfield)Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Harry Brook & Son(Huddersfield)Limited

Company Information

Director

CI Brook

Company secretary

R Brook

Registered office

Prince Royd House 100 Halifax Road
Birchencliffe
Huddersfield
West Yorkshire
HD3 3BS

 

Harry Brook & Son(Huddersfield)Limited

(Registration number: 00699943)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

116,350

85,385

Current assets

 

Stocks

5

2,000

2,000

Debtors

6

1,589,451

1,703,468

Cash at bank and in hand

 

1,105,306

895,102

 

2,696,757

2,600,570

Creditors: Amounts falling due within one year

7

(350,923)

(352,286)

Net current assets

 

2,345,834

2,248,284

Total assets less current liabilities

 

2,462,184

2,333,669

Provisions for liabilities

(29,088)

(21,346)

Net assets

 

2,433,096

2,312,323

Capital and reserves

 

Called up share capital

3,500

3,500

Retained earnings

2,429,596

2,308,823

Shareholders' funds

 

2,433,096

2,312,323

 

Harry Brook & Son(Huddersfield)Limited

(Registration number: 00699943)
Balance Sheet as at 30 April 2024

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 September 2024
 

.........................................

CI Brook
Director

 

Harry Brook & Son(Huddersfield)Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Prince Royd House 100 Halifax Road
Birchencliffe
Huddersfield
West Yorkshire
HD3 3BS

These financial statements were authorised for issue by the director on 1 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Harry Brook & Son(Huddersfield)Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and equipment

15% reducing balance

Motor vehicles

25% reducing balance

Office equipment

25% reducing balance

Computer equipment

33% on cost and reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

 

Harry Brook & Son(Huddersfield)Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2023 - 3).

 

Harry Brook & Son(Huddersfield)Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

4

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Cost or valuation

At 1 May 2023

6,660

30,026

6,620

128,164

Additions

328

1,773

1,027

68,826

Disposals

-

-

-

(40,500)

At 30 April 2024

6,988

31,799

7,647

156,490

Depreciation

At 1 May 2023

5,700

24,203

5,181

51,001

Charge for the year

322

1,139

1,047

22,278

Eliminated on disposal

-

-

-

(24,297)

At 30 April 2024

6,022

25,342

6,228

48,982

Carrying amount

At 30 April 2024

966

6,457

1,419

107,508

At 30 April 2023

960

5,823

1,439

77,163

Total
£

Cost or valuation

At 1 May 2023

171,470

Additions

71,954

Disposals

(40,500)

At 30 April 2024

202,924

Depreciation

At 1 May 2023

86,085

Charge for the year

24,786

Eliminated on disposal

(24,297)

At 30 April 2024

86,574

Carrying amount

At 30 April 2024

116,350

At 30 April 2023

85,385

 

Harry Brook & Son(Huddersfield)Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Included within the net book value of land and buildings above is £Nil (2023 - £Nil) in respect of freehold land and buildings.
 

5

Stocks

2024
£

2023
£

Other inventories

2,000

2,000

6

Debtors

Current

2024
£

2023
£

Trade debtors

577,292

605,740

Prepayments

3,886

3,773

Other debtors

1,008,273

1,093,955

 

1,589,451

1,703,468

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

132,977

212,791

Taxation and social security

207,006

131,570

Accruals and deferred income

8,334

7,925

Other creditors

2,606

-

350,923

352,286