10015071falsethat of the provision of orthodontic and oral health care services2023-03-012024-02-29http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2023-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2023-02-28http://www.companieshouse.gov.uk/cd:Director12023-03-012024-02-29http://www.companieshouse.gov.uk/pt:PlantMachinery2024-02-29http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-29http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-03-012024-02-29http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-03-012024-02-29http://www.companieshouse.gov.uk/pt:NetGoodwill2023-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2024-02-29http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-03-012024-02-29http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-29http://www.companieshouse.gov.uk/pt:NetGoodwill2023-03-012024-02-29http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-02-28http://www.companieshouse.gov.uk/2023-03-012024-02-29http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/cd:FRS1022023-03-012024-02-29http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/cd:FullAccounts2023-03-012024-02-29http://www.companieshouse.gov.uk/pt:LandBuildings2023-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-03-012024-02-29http://www.companieshouse.gov.uk/pt:LandBuildings2024-02-29iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 10015071

David Brookes Ltd

ACCOUNTS
FOR THE YEAR ENDED 29/02/2024

Prepared By:
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU

David Brookes Ltd

ACCOUNTS
FOR THE YEAR ENDED 29/02/2024
DIRECTORS
David Brookes
REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
CF14 5LU
COMPANY DETAILS
registered in EW, registered number 10015071
ACCOUNTANTS
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU

David Brookes Ltd

ACCOUNTS
FOR THEYEARENDED29/02/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

David Brookes Ltd

BALANCE SHEET AT 29/02/2024
20242023
Notes££
FIXED ASSETS
Intangible assets3151,436163,085
Tangible assets4282,187282,762
433,623445,847
CURRENT ASSETS
Stock5,1014,844
Debtors630,66966,746
Cash at bank and in hand24,89017,615
60,66089,205
CREDITORS: Amounts falling due within one year755,41556,184
NET CURRENT ASSETS5,24533,021
TOTAL ASSETS LESS CURRENT LIABILITIES438,868478,868
CREDITORS: Amounts falling due after more than one year8420,772446,654
PROVISIONS FOR LIABILITIES AND CHARGES93,2743,389
NET ASSETS14,82228,825
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account14,72228,725
SHAREHOLDERS' FUNDS14,82228,825
For the year ending 29/02/2024 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 19/11/2024 and signed on their behalf by
.............................
David Brookes
Director

David Brookes Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 29/02/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

David Brookes Ltd

2. EMPLOYEES
20242023
No.No.
Average number of employees--
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/03/2023232,979232,979
At 29/02/2024232,979232,979
Depreciation
At 01/03/202369,89469,894
For the year11,64911,649
At 29/02/202481,54381,543
Net Book Amounts
At 29/02/2024151,436151,436
At 28/02/2023163,085163,085
4. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachineryTotal
£££
Cost
At 01/03/2023270,00044,339314,339
Additions-2,7532,753
At 29/02/2024270,00047,092317,092
Depreciation
At 01/03/2023-31,57731,577
For the year-3,3283,328
At 29/02/2024-34,90534,905
Net Book Amounts
At 29/02/2024270,00012,187282,187
At 28/02/2023270,00012,762282,762

David Brookes Ltd

5. STOCK 20242023
££
Stock comprises:
Stock5,1014,844
5,1014,844
6. DEBTORS 20242023
££
Amounts falling due within one year
Other debtors30,66930,669
Directors current account-36,077
30,66966,746
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax22,25022,524
PAYE control1,100535
Directors current account3-
Trade creditors32,06233,125
55,41556,184
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Loans >1yr420,772446,654
420,772446,654

David Brookes Ltd

9. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation3,2743,389
3,2743,389
10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100