IRIS Accounts Production v24.2.0.383 02989823 Board of Directors 1.7.23 30.1.24 30.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh029898232023-06-30029898232024-01-30029898232023-07-012024-01-30029898232022-06-30029898232022-07-012023-06-30029898232023-06-3002989823ns15:EnglandWales2023-07-012024-01-3002989823ns14:PoundSterling2023-07-012024-01-3002989823ns10:Director12023-07-012024-01-3002989823ns10:PrivateLimitedCompanyLtd2023-07-012024-01-3002989823ns10:SmallEntities2023-07-012024-01-3002989823ns10:AuditExempt-NoAccountantsReport2023-07-012024-01-3002989823ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-01-3002989823ns10:SmallCompaniesRegimeForAccounts2023-07-012024-01-3002989823ns10:FullAccounts2023-07-012024-01-3002989823ns10:Director22023-07-012024-01-3002989823ns10:Director32023-07-012024-01-3002989823ns10:CompanySecretary12023-07-012024-01-3002989823ns10:RegisteredOffice2023-07-012024-01-3002989823ns5:CurrentFinancialInstruments2024-01-3002989823ns5:CurrentFinancialInstruments2023-06-3002989823ns5:ShareCapital2024-01-3002989823ns5:ShareCapital2023-06-3002989823ns5:RetainedEarningsAccumulatedLosses2024-01-3002989823ns5:RetainedEarningsAccumulatedLosses2023-06-3002989823ns5:PlantMachinery2023-07-012024-01-3002989823ns5:FurnitureFittings2023-07-012024-01-3002989823ns5:MotorVehicles2023-07-012024-01-3002989823ns5:ComputerEquipment2023-07-012024-01-3002989823ns5:LeaseholdImprovements2023-06-3002989823ns5:PlantMachinery2023-06-3002989823ns5:FurnitureFittings2023-06-3002989823ns5:LeaseholdImprovements2023-07-012024-01-3002989823ns5:LeaseholdImprovements2024-01-3002989823ns5:PlantMachinery2024-01-3002989823ns5:FurnitureFittings2024-01-3002989823ns5:LeaseholdImprovements2023-06-3002989823ns5:PlantMachinery2023-06-3002989823ns5:FurnitureFittings2023-06-3002989823ns5:MotorVehicles2023-06-3002989823ns5:ComputerEquipment2023-06-3002989823ns5:MotorVehicles2024-01-3002989823ns5:ComputerEquipment2024-01-3002989823ns5:MotorVehicles2023-06-3002989823ns5:ComputerEquipment2023-06-3002989823ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3002989823ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-30
REGISTERED NUMBER: 02989823 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2023 TO 30 JANUARY 2024

FOR

BROOK SECURITY LIMITED

BROOK SECURITY LIMITED (REGISTERED NUMBER: 02989823)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JULY 2023 TO 30 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BROOK SECURITY LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JULY 2023 TO 30 JANUARY 2024







DIRECTORS: Mr T N Roffey
Mr J S Wright





SECRETARY:





REGISTERED OFFICE: C/O Peachey & Co Llp
95 Aldwych
London
WC2B 4JF





REGISTERED NUMBER: 02989823 (England and Wales)





ACCOUNTANTS: Stephen Hill Mid Kent Ltd
Office 11
Romney Marsh Business Hub
Mountfield Road
New Romney
Kent
TN28 8LH

BROOK SECURITY LIMITED (REGISTERED NUMBER: 02989823)

BALANCE SHEET
30 JANUARY 2024

30.1.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 22,139

CURRENT ASSETS
Stocks 5,000 69,612
Debtors 5 193,740 189,753
Cash at bank and in hand 215,591 148,012
414,331 407,377
CREDITORS
Amounts falling due within one year 6 531,542 237,934
NET CURRENT (LIABILITIES)/ASSETS (117,211 ) 169,443
TOTAL ASSETS LESS CURRENT
LIABILITIES

(117,211

)

191,582

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (117,311 ) 191,482
SHAREHOLDERS' FUNDS (117,211 ) 191,582

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

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

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 26 November 2024 and were signed on its behalf by:





Mr S G Thomas - Director


BROOK SECURITY LIMITED (REGISTERED NUMBER: 02989823)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JULY 2023 TO 30 JANUARY 2024

1. STATUTORY INFORMATION

Brook Security 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 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.
Plant and machinery - 10% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

BROOK SECURITY LIMITED (REGISTERED NUMBER: 02989823)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 30 JANUARY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 13 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2023 10,718 52,032 3,662
Additions - 496 -
Disposals (10,718 ) (52,528 ) (3,662 )
At 30 January 2024 - - -
DEPRECIATION
At 1 July 2023 10,718 50,227 3,015
Charge for period - 325 95
Eliminated on disposal (10,718 ) (50,552 ) (3,110 )
At 30 January 2024 - - -
NET BOOK VALUE
At 30 January 2024 - - -
At 30 June 2023 - 1,805 647

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2023 86,779 11,918 165,109
Additions - 3,194 3,690
Disposals (16,250 ) (15,112 ) (98,270 )
At 30 January 2024 70,529 - 70,529
DEPRECIATION
At 1 July 2023 67,092 11,918 142,970
Charge for period 19,687 217 20,324
Eliminated on disposal (16,250 ) (12,135 ) (92,765 )
At 30 January 2024 70,529 - 70,529
NET BOOK VALUE
At 30 January 2024 - - -
At 30 June 2023 19,687 - 22,139

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.1.24 30.6.23
£    £   
Trade debtors 193,740 189,753

BROOK SECURITY LIMITED (REGISTERED NUMBER: 02989823)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 30 JANUARY 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.1.24 30.6.23
£    £   
Trade creditors 71,389 53,909
Tax - 4,294
Social security and other taxes 8,356 8,982
VAT 34,459 19,970
Other creditors 6,408 1,764
Directors' current accounts - 300
Deferred income 378,930 146,465
Accrued expenses 32,000 2,250
531,542 237,934