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REGISTERED NUMBER: 10726467 (England and Wales)















BROOK LODGE (DEAL) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






BROOK LODGE (DEAL) LIMITED (REGISTERED NUMBER: 10726467)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BROOK LODGE (DEAL) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr P N Patel
Mrs N N Patel





REGISTERED OFFICE: 424 Margate Road
Ramsgate
CT12 6SJ





REGISTERED NUMBER: 10726467 (England and Wales)





ACCOUNTANTS: Spurling Cannon
Chartered Certified Accountants
424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ

BROOK LODGE (DEAL) LIMITED (REGISTERED NUMBER: 10726467)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,217,522 2,278,443

CURRENT ASSETS
Debtors 5 376,567 188,010
Cash at bank 61,256 77,981
437,823 265,991
CREDITORS
Amounts falling due within one year 6 (347,946 ) (1,167,504 )
NET CURRENT ASSETS/(LIABILITIES) 89,877 (901,513 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,307,399

1,376,930

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 2,307,389 1,376,920
SHAREHOLDERS' FUNDS 2,307,399 1,376,930

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 17 September 2024 and were signed on its behalf by:





Mr P N Patel - Director


BROOK LODGE (DEAL) LIMITED (REGISTERED NUMBER: 10726467)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Brook Lodge (Deal) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixture & Fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 49 (2023 - 40 ) .

BROOK LODGE (DEAL) LIMITED (REGISTERED NUMBER: 10726467)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and Fixture &
property machinery Fittings
£    £    £   
COST
At 1 May 2023 2,445,723 2,325 101,542
Additions - - 454
At 30 April 2024 2,445,723 2,325 101,996
DEPRECIATION
At 1 May 2023 244,572 1,402 51,150
Charge for year 48,915 231 7,627
At 30 April 2024 293,487 1,633 58,777
NET BOOK VALUE
At 30 April 2024 2,152,236 692 43,219
At 30 April 2023 2,201,151 923 50,392

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 45,655 11,902 2,607,147
Additions - 2,523 2,977
At 30 April 2024 45,655 14,425 2,610,124
DEPRECIATION
At 1 May 2023 26,394 5,186 328,704
Charge for year 4,815 2,310 63,898
At 30 April 2024 31,209 7,496 392,602
NET BOOK VALUE
At 30 April 2024 14,446 6,929 2,217,522
At 30 April 2023 19,261 6,716 2,278,443

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 296,305 89,795
Amounts owed by group undertakings 6,970 -
Prepayments and accrued income 73,292 98,215
376,567 188,010

BROOK LODGE (DEAL) LIMITED (REGISTERED NUMBER: 10726467)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans - 200
Trade creditors 11,690 10,757
Amounts owed to group undertakings - 962,707
Corporation Tax 249,003 167,446
Social security and other taxes 13,647 24,394
Accruals and deferred income 71,606 -
Accrued expenses 2,000 2,000
347,946 1,167,504