IRIS Accounts Production v24.3.0.553 01896706 director 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh018967062023-04-30018967062024-04-30018967062023-05-012024-04-30018967062022-04-30018967062022-05-012023-04-30018967062023-04-3001896706ns15:EnglandWales2023-05-012024-04-3001896706ns14:PoundSterling2023-05-012024-04-3001896706ns10:Director12023-05-012024-04-3001896706ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3001896706ns10:SmallEntities2023-05-012024-04-3001896706ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3001896706ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3001896706ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3001896706ns10:FullAccounts2023-05-012024-04-3001896706ns10:OrdinaryShareClass12023-05-012024-04-3001896706ns10:RegisteredOffice2023-05-012024-04-3001896706ns5:CurrentFinancialInstruments2024-04-3001896706ns5:CurrentFinancialInstruments2023-04-3001896706ns5:ShareCapital2024-04-3001896706ns5:ShareCapital2023-04-3001896706ns5:CapitalRedemptionReserve2024-04-3001896706ns5:CapitalRedemptionReserve2023-04-3001896706ns5:RetainedEarningsAccumulatedLosses2024-04-3001896706ns5:RetainedEarningsAccumulatedLosses2023-04-3001896706ns5:PlantMachinery2023-04-3001896706ns5:PlantMachinery2023-05-012024-04-3001896706ns5:PlantMachinery2024-04-3001896706ns5:PlantMachinery2023-04-3001896706ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3001896706ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-3001896706ns5:DeferredTaxation2023-04-3001896706ns5:DeferredTaxation2023-05-012024-04-3001896706ns5:DeferredTaxation2024-04-3001896706ns10:OrdinaryShareClass12024-04-3001896706ns5:RetainedEarningsAccumulatedLosses2023-04-3001896706ns5:CapitalRedemptionReserve2023-04-3001896706ns5:RetainedEarningsAccumulatedLosses2023-05-012024-04-30
REGISTERED NUMBER: 01896706 (England and Wales)




















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

BROOKSHAW STUART LIMITED

BROOKSHAW STUART LIMITED (REGISTERED NUMBER: 01896706)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

BROOKSHAW STUART LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: S A MacDonald



REGISTERED OFFICE: 29 Welbeck street
London
W1G 8DA



REGISTERED NUMBER: 01896706 (England and Wales)



ACCOUNTANTS: Ward Divecha Limited
Chartered Accountants &
Statutory Auditors
29 Welbeck Street
London
W1G 8DA



BANKERS: Barclays Bank
2 East Walk
Baisldon
Essex
SS14 1HW

BROOKSHAW STUART LIMITED (REGISTERED NUMBER: 01896706)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 113,083 102,416

CURRENT ASSETS
Debtors 5 156,421 157,376
Investments 6 486,394 486,394
Cash at bank and in hand 613,423 514,952
1,256,238 1,158,722
CREDITORS
Amounts falling due within one year 7 368,585 455,138
NET CURRENT ASSETS 887,653 703,584
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,000,736

806,000

PROVISIONS FOR LIABILITIES 8 28,271 25,604
NET ASSETS 972,465 780,396

CAPITAL AND RESERVES
Called up share capital 9 2,500 2,500
Capital redemption reserve 10 2,500 2,500
Retained earnings 10 967,465 775,396
SHAREHOLDERS' FUNDS 972,465 780,396

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 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.

BROOKSHAW STUART LIMITED (REGISTERED NUMBER: 01896706)

BALANCE SHEET - continued
30 APRIL 2024


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 4 October 2024 and were signed by:





S A MacDonald - Director


BROOKSHAW STUART LIMITED (REGISTERED NUMBER: 01896706)

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


1. STATUTORY INFORMATION

Brookshaw Stuart 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 Fixed price and Maintenance contract for services supplied by the company, net of value added tax and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery -20%-33.33% Straight line
Motor Vehicles-25% 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.

BROOKSHAW STUART LIMITED (REGISTERED NUMBER: 01896706)

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


2. ACCOUNTING POLICIES - continued

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.

Current asset investment
The current asset investment is stated in the balance sheet at fair value at balance sheet date. Any gain or loss has been charged to the profit and loss account.

Trade and other 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 creditors falling due within one year if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as creditors falling due after one year.

Trade creditors are recognised at the undiscounted amount owed to the supplier, which is normally the invoice price.

Trade and other debtors
Trade debtors are amounts due from customers for services provided in the ordinary course of business. Trade debtors are recognised at the undiscounted amount of cash receivable, which is normally the invoice price, less any allowances for doubtful debts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 19 ) .

BROOKSHAW STUART LIMITED (REGISTERED NUMBER: 01896706)

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


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 255,165
Additions 33,533
Disposals (6,351 )
At 30 April 2024 282,347
DEPRECIATION
At 1 May 2023 152,749
Charge for year 22,866
Eliminated on disposal (6,351 )
At 30 April 2024 169,264
NET BOOK VALUE
At 30 April 2024 113,083
At 30 April 2023 102,416

Plant and machinery includes the assets bought under Hire purchase agreement.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 145,861 147,810
Other debtors 10,560 9,566
156,421 157,376

6. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 486,394 486,394

The market value of the investment was £554,599 as at 31st March 2024.

BROOKSHAW STUART LIMITED (REGISTERED NUMBER: 01896706)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 130,380 175,673
Taxation and social security 134,400 149,939
Other creditors 103,805 129,526
368,585 455,138

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 28,271 25,604

Deferred
tax
£   
Balance at 1 May 2023 25,604
Provided during year 2,667
Balance at 30 April 2024 28,271

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
2,500 Ordinary £1 2,500 2,500

10. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 May 2023 775,396 2,500 777,896
Profit for the year 192,069 192,069
At 30 April 2024 967,465 2,500 969,965

11. RELATED PARTY DISCLOSURES

During the year, total dividends of nil (2023:- £50,000) were paid to the director.

BROOKSHAW STUART LIMITED (REGISTERED NUMBER: 01896706)

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


12. CONTROLLING PARTY

The Director, Mr S A MacDonald, is controlling party by virtue of his shareholdings.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BROOKSHAW STUART LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brookshaw Stuart Limited for the year ended 30 April 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Brookshaw Stuart Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brookshaw Stuart Limited and state those matters that we have agreed to state to the director of Brookshaw Stuart Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brookshaw Stuart Limited and its director for our work or for this report.

It is your duty to ensure that Brookshaw Stuart Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brookshaw Stuart Limited. You consider that Brookshaw Stuart Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brookshaw Stuart Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ward Divecha Limited
Chartered Accountants &
Statutory Auditors
29 Welbeck Street
London
W1G 8DA


4 October 2024