Company registration number 13172896 (England and Wales)
Brook Plumbing & Heating Ltd
UNAUDITED FINANCIAL STATEMENTS
for the year ended 28 February 2024
PAGES FOR FILING WITH REGISTRAR
Brook Plumbing & Heating Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Brook Plumbing & Heating Ltd
Statement of financial position
as at 28 February 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
4,800
7,200
Tangible assets
4
9,000
1,300
13,800
8,500
Current assets
Debtors
3,300
440
Cash at bank and in hand
1,023
213
4,323
653
Creditors: amounts falling due within one year
(15,316)
(8,901)
Net current liabilities
(10,993)
(8,248)
Total assets less current liabilities
2,807
252
Creditors: amounts falling due after more than one year
(2,654)
-
0
Net assets
153
252
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
53
152
Total equity
153
252
Brook Plumbing & Heating Ltd
Statement of financial position (continued)
as at 28 February 2024
- 2 -

For the financial year ended 28 February 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 November 2024
D Brook
Director
Company registration number 13172896 (England and Wales)
Brook Plumbing & Heating Ltd
Notes to the financial statements
for the year ended 28 February 2024
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
3 years straight line
Motor vehicles
4 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Leases

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Brook Plumbing & Heating Ltd
Notes to the financial statements (continued)
for the year ended 28 February 2024
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Intangible fixed assets
Total
£
Cost
At 1 March 2023 and 28 February 2024
12,000
Amortisation and impairment
At 1 March 2023
4,800
Amortisation charged for the year
2,400
At 28 February 2024
7,200
Carrying amount
At 28 February 2024
4,800
At 28 February 2023
7,200
4
Tangible fixed assets
Computers
Motor vehicles
Total
£
£
£
Cost
At 1 March 2023
150
2,500
2,650
Additions
-
0
10,800
10,800
Disposals
-
0
(2,500)
(2,500)
At 28 February 2024
150
10,800
10,950
Depreciation and impairment
At 1 March 2023
100
1,250
1,350
Depreciation charged in the year
50
1,800
1,850
Eliminated in respect of disposals
-
0
(1,250)
(1,250)
At 28 February 2024
150
1,800
1,950
Carrying amount
At 28 February 2024
-
0
9,000
9,000
At 28 February 2023
50
1,250
1,300
Brook Plumbing & Heating Ltd
Notes to the financial statements (continued)
for the year ended 28 February 2024
- 5 -
5
Company information

Brook Plumbing & Heating Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 Taylor Crescent, Ossett, Wakefield, West Yorkshire, WF5 0SZ.

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