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REGISTERED NUMBER: 06543787 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

W Brook & Co Ltd

W Brook & Co Ltd (Registered number: 06543787)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


W Brook & Co Ltd

Company Information
for the year ended 31 March 2024







DIRECTORS: W Brook
J T Brook





REGISTERED OFFICE: 2a Doncaster Road
Goldthorpe
Rotherham
South Yorkshire
S63 9HQ





REGISTERED NUMBER: 06543787 (England and Wales)





ACCOUNTANTS: Royston Parkin Limited
Chartered Certified Accountants
& Statutory Auditor
2 President Buildings
Sheffield
South Yorkshire
S4 7UQ

W Brook & Co Ltd (Registered number: 06543787)

Statement of Financial Position
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 26,000
Property, plant and equipment 5 11,960 14,410
11,960 40,410

CURRENT ASSETS
Debtors 6 101,394 77,010
Prepayments and accrued income 17,336 2,720
Cash at bank 11,552 7,909
130,282 87,639
CREDITORS
Amounts falling due within one year 7 127,394 88,125
NET CURRENT ASSETS/(LIABILITIES) 2,888 (486 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,848

39,924

PROVISIONS FOR LIABILITIES 8 838 1,186
NET ASSETS 14,010 38,738

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 13,910 38,638
SHAREHOLDERS' FUNDS 14,010 38,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

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

W Brook & Co Ltd (Registered number: 06543787)

Statement of Financial Position - continued
31 March 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 September 2024 and were signed on its behalf by:





W Brook - Director


W Brook & Co Ltd (Registered number: 06543787)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

W Brook & Co 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 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 statement of financial position date.


W Brook & Co Ltd (Registered number: 06543787)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 390,000
AMORTISATION
At 1 April 2023 364,000
Charge for year 26,000
At 31 March 2024 390,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 26,000

W Brook & Co Ltd (Registered number: 06543787)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

5. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 59,067 9,098 68,165
DEPRECIATION
At 1 April 2023 47,536 6,219 53,755
Charge for year 1,730 720 2,450
At 31 March 2024 49,266 6,939 56,205
NET BOOK VALUE
At 31 March 2024 9,801 2,159 11,960
At 31 March 2023 11,531 2,879 14,410

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 81,873 60,973
Other debtors 19,521 16,037
101,394 77,010

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 9,047 17,199
Taxation and social security 43,852 41,299
Other creditors 74,495 29,627
127,394 88,125

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 838 1,186

W Brook & Co Ltd (Registered number: 06543787)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2023 1,186
Provided during year (348 )
Balance at 31 March 2024 838

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
J T Brook
Balance outstanding at start of year 7,312 (3,487 )
Amounts advanced 55,869 66,509
Amounts repaid (55,529 ) (55,710 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,652 7,312

W Brook
Balance outstanding at start of year 8,724 (18,449 )
Amounts advanced 44,246 45,705
Amounts repaid (61,987 ) (18,532 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (9,017 ) 8,724

Loans from Directors are given to the company interest free. However loans from the company are charged at an interest rate of 2.5%.

10. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of Mr J T Brook who owns 100% of the share capital and voting rights.