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REGISTERED NUMBER: 08242604 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Brook Bottom Group Ltd

Brook Bottom Group Ltd (Registered number: 08242604)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brook Bottom Group Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTORS: B J Houlihan
Ms B White





REGISTERED OFFICE: Brook Bottom Farm Bury Old Road
Ramsbottom
Bury
BL0 0RZ





REGISTERED NUMBER: 08242604 (England and Wales)





ACCOUNTANTS: KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

Brook Bottom Group Ltd (Registered number: 08242604)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,213,742 1,237,745
Investment property 5 577,181 582,536
1,790,923 1,820,281

CURRENT ASSETS
Debtors 6 109,748 49,762
Cash at bank 1,256 747
111,004 50,509
CREDITORS
Amounts falling due within one year 7 1,485,168 1,485,813
NET CURRENT LIABILITIES (1,374,164 ) (1,435,304 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

416,759

384,977

CREDITORS
Amounts falling due after more than one
year

8

462,111

407,330
NET LIABILITIES (45,352 ) (22,353 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (45,354 ) (22,355 )
(45,352 ) (22,353 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

Brook Bottom Group Ltd (Registered number: 08242604)

Balance Sheet - continued
31 October 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 Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by:




B J Houlihan - Director



Ms B White - Director


Brook Bottom Group Ltd (Registered number: 08242604)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Brook Bottom Group Ltd 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.
Land and buildings - 5% straight line
Plant and machinery etc - 25% straight line and 25% reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 NIL (2022 - 2 ).

Brook Bottom Group Ltd (Registered number: 08242604)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2022 1,188,578 148,852 1,337,430
Additions 61,719 43,947 105,666
Disposals (34,540 ) - (34,540 )
At 31 October 2023 1,215,757 192,799 1,408,556
DEPRECIATION
At 1 November 2022 64,285 35,400 99,685
Charge for year 60,045 41,992 102,037
Eliminated on disposal (6,908 ) - (6,908 )
At 31 October 2023 117,422 77,392 194,814
NET BOOK VALUE
At 31 October 2023 1,098,335 115,407 1,213,742
At 31 October 2022 1,124,293 113,452 1,237,745

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2022 594,425
Additions 6,666
At 31 October 2023 601,091
DEPRECIATION
At 1 November 2022 11,889
Charge for year 12,021
At 31 October 2023 23,910
NET BOOK VALUE
At 31 October 2023 577,181
At 31 October 2022 582,536

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by associates 61,257 49,576
Other debtors 48,491 186
109,748 49,762

Brook Bottom Group Ltd (Registered number: 08242604)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 48,880 100,295
Hire purchase contracts 642 4,348
Taxation and social security - 169
Other creditors 1,435,646 1,381,001
1,485,168 1,485,813

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 459,047 407,330
Hire purchase contracts 3,064 -
462,111 407,330

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 507,927 -

Bank loan is secured on assets included in Investment Property.