IRIS Accounts Production v24.3.0.553 00583853 Board of Directors 1.7.23 30.6.24 30.6.24 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh005838532023-06-30005838532024-06-30005838532023-07-012024-06-30005838532022-06-30005838532022-07-012023-06-30005838532023-06-3000583853ns15:EnglandWales2023-07-012024-06-3000583853ns14:PoundSterling2023-07-012024-06-3000583853ns10:Director12023-07-012024-06-3000583853ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3000583853ns10:SmallEntities2023-07-012024-06-3000583853ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3000583853ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3000583853ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3000583853ns10:FullAccounts2023-07-012024-06-3000583853ns10:Director22023-07-012024-06-3000583853ns10:CompanySecretary12023-07-012024-06-3000583853ns10:RegisteredOffice2023-07-012024-06-3000583853ns5:CurrentFinancialInstruments2024-06-3000583853ns5:CurrentFinancialInstruments2023-06-3000583853ns5:Non-currentFinancialInstruments2024-06-3000583853ns5:Non-currentFinancialInstruments2023-06-3000583853ns5:ShareCapital2024-06-3000583853ns5:ShareCapital2023-06-3000583853ns5:RetainedEarningsAccumulatedLosses2024-06-3000583853ns5:RetainedEarningsAccumulatedLosses2023-06-3000583853ns5:FurnitureFittings2023-07-012024-06-3000583853ns5:FurnitureFittings2023-06-3000583853ns5:FurnitureFittings2024-06-3000583853ns5:FurnitureFittings2023-06-3000583853ns5:UnlistedNon-exchangeTradedns5:CostValuation2023-06-3000583853ns5:UnlistedNon-exchangeTraded2024-06-3000583853ns5:UnlistedNon-exchangeTraded2023-06-3000583853ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3000583853ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30
REGISTERED NUMBER: 00583853 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Brook Bros. Limited

Brook Bros. Limited (Registered number: 00583853)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brook Bros. Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: D Nicol
C D Nicol





SECRETARY: D Nicol





REGISTERED OFFICE: Soho Works,
Saxon Road,
Sheffield
S8 0XZ





REGISTERED NUMBER: 00583853 (England and Wales)





ACCOUNTANTS: A&MPG Limited
6 Meadowhead
Sheffield
South Yorkshire
S8 7UD

Brook Bros. Limited (Registered number: 00583853)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 880 2,425
Investments 5 173,005 173,005
Investment property 6 220,489 220,489
394,374 395,919

CURRENT ASSETS
Debtors 7 2,848 2,386
Cash at bank 9,793 4,214
12,641 6,600
CREDITORS
Amounts falling due within one year 8 13,810 20,287
NET CURRENT LIABILITIES (1,169 ) (13,687 )
TOTAL ASSETS LESS CURRENT LIABILITIES 393,205 382,232

CREDITORS
Amounts falling due after more than one
year

9

(210,000

)

(203,661

)

PROVISIONS FOR LIABILITIES (312 ) (698 )
NET ASSETS 182,893 177,873

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 182,891 177,871
182,893 177,873

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Brook Bros. Limited (Registered number: 00583853)

Balance Sheet - continued
30 June 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 Board of Directors and authorised for issue on 25 October 2024 and were signed on its behalf by:





D Nicol - Director


Brook Bros. Limited (Registered number: 00583853)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Brook Bros. 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
Income 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.
Fixtures and fittings - at varying rates on cost

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 2 (2023 - 2 ) .

Brook Bros. Limited (Registered number: 00583853)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 July 2023
and 30 June 2024 67,251
DEPRECIATION
At 1 July 2023 64,826
Charge for year 1,545
At 30 June 2024 66,371
NET BOOK VALUE
At 30 June 2024 880
At 30 June 2023 2,425

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 July 2023
and 30 June 2024 173,005
NET BOOK VALUE
At 30 June 2024 173,005
At 30 June 2023 173,005

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023
and 30 June 2024 220,489
NET BOOK VALUE
At 30 June 2024 220,489
At 30 June 2023 220,489

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 432 -
Other debtors 2,416 2,386
2,848 2,386

Brook Bros. Limited (Registered number: 00583853)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 266
Tax 5,195 10,121
Social security and other taxes 302 -
VAT 2,412 4,020
Other creditors - 60
Accruals and deferred income 5,901 5,820
13,810 20,287

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 90,000 90,000
Directors' loan accounts 120,000 113,661
210,000 203,661

10. CALLED UP SHARE CAPITAL

Called up share capital is made up of the following ordinary share capital, issued and fully paid: 26 "A"
Ordinary shares of 1p each, 25 "B" Ordinary shares of 1p each and 149 "C" Ordinary shares of 1p each.

11. CAPITAL COMMITMENTS
2024 2023
£    £   
Contracted but not provided for in the
financial statements 2,686 5,615