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Company Registration No. 15057707 (England and Wales)
Brooks Plumbing Limited Unaudited accounts for the period from 8 August 2023 to 31 August 2024
Brooks Plumbing Limited Unaudited accounts Contents
Page
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Brooks Plumbing Limited Company Information for the period from 8 August 2023 to 31 August 2024
Director
Mr John Brooks
Company Number
15057707 (England and Wales)
Registered Office
2 Exeter Street Cottingham East Yorkshire HU16 4LU England
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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Brooks Plumbing Limited Statement of financial position as at 31 August 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
8,000 
Tangible assets
1,471 
9,471 
Current assets
Debtors
120 
Cash at bank and in hand
27,696 
27,816 
Net current assets
27,816 
Total assets less current liabilities
37,287 
Creditors: amounts falling due after more than one year
(19,935)
Provisions for liabilities
Deferred tax
(279)
Net assets
17,073 
Capital and reserves
Share premium
1 
Profit and loss account
17,072 
Shareholders' funds
17,073 
For the period ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 October 2024 and were signed on its behalf by
Mr John Brooks Director Company Registration No. 15057707
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Brooks Plumbing Limited Notes to the Accounts for the period from 8 August 2023 to 31 August 2024
1
Statutory information
Brooks Plumbing Limited is a private company, limited by shares, registered in England and Wales, registration number 15057707. The registered office is 2 Exeter Street, Cottingham, East Yorkshire, HU16 4LU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Brooks Plumbing Limited Notes to the Accounts for the period from 8 August 2023 to 31 August 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 8 August 2023
- 
Additions
10,000 
At 31 August 2024
10,000 
Amortisation
At 8 August 2023
- 
Charge for the period
2,000 
At 31 August 2024
2,000 
Net book value
At 31 August 2024
8,000 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 8 August 2023
- 
- 
- 
Additions
2,179 
464 
2,643 
At 31 August 2024
2,179 
464 
2,643 
Depreciation
Charge for the period
878 
294 
1,172 
At 31 August 2024
878 
294 
1,172 
Net book value
At 31 August 2024
1,301 
170 
1,471 
6
Debtors
2024 
£ 
Amounts falling due after more than one year
Trade debtors
120 
7
Creditors: amounts falling due after more than one year
2024 
£ 
Taxes and social security
6,690 
Loans from directors
12,885 
Accruals
360 
19,935 
8
Average number of employees
During the period the average number of employees was 1.
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