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REGISTERED NUMBER: 00711971 (England and Wales)








Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Brooks Crownhill Patternmakers Limited

Brooks Crownhill Patternmakers Limited (Registered number: 00711971)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brooks Crownhill Patternmakers Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr D A Coggins
S J Coggins
L Henderson
P North





SECRETARY: D A Coggins





REGISTERED OFFICE: Unit 3, 8 Macadam Way
Portway West Business Park
Andover
Hampshire
SP10 3XW





BUSINESS ADDRESS: Unit 3 - 8 Macadam Way
Portway West Business Park
Andover
Hampshire
SP10 3XW





REGISTERED NUMBER: 00711971 (England and Wales)





ACCOUNTANTS: LMW Limited
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

Brooks Crownhill Patternmakers Limited (Registered number: 00711971)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,577,059 1,369,146

CURRENT ASSETS
Stocks 474,213 502,338
Debtors 5 1,501,101 2,334,097
Cash at bank 35,801 246,557
2,011,115 3,082,992
CREDITORS
Amounts falling due within one year 6 1,417,800 1,693,096
NET CURRENT ASSETS 593,315 1,389,896
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,170,374

2,759,042

CREDITORS
Amounts falling due after more than one
year

7

(638,437

)

(584,479

)

PROVISIONS FOR LIABILITIES 10 (366,090 ) (304,179 )
NET ASSETS 1,165,847 1,870,384

CAPITAL AND RESERVES
Called up share capital 11 5,208 5,208
Capital redemption reserve 3,991 3,991
Retained earnings 1,156,648 1,861,185
SHAREHOLDERS' FUNDS 1,165,847 1,870,384

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

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

Brooks Crownhill Patternmakers Limited (Registered number: 00711971)

Balance Sheet - continued
30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2024 and were signed on its behalf by:





S J Coggins - Director


Brooks Crownhill Patternmakers Limited (Registered number: 00711971)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

Brooks Crownhill Patternmakers 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.
Leasehold property - in accordance with the property
Leasehold Improvements - 12.5% on cost and 10% on cost
Plant and machinery - 33% on cost, 20% on cost and 10% on cost
Motor vehicles - 25% 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.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Brooks Crownhill Patternmakers Limited (Registered number: 00711971)

Notes to the Financial Statements - continued
for the Year Ended 30 April 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 balance sheet date, adjusted for indexation where applicable.

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.

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.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 90 (2023 - 93 ) .

4. TANGIBLE FIXED ASSETS
Leasehold Leasehold Plant and Motor
property Improvements machinery vehicles Totals
£    £    £    £    £   
COST
At 1 May 2023 157,154 627,915 3,935,655 154,471 4,875,195
Additions - - 384,500 1,275 385,775
Disposals - - - (16,568 ) (16,568 )
At 30 April 2024 157,154 627,915 4,320,155 139,178 5,244,402
DEPRECIATION
At 1 May 2023 140,128 195,196 3,091,878 78,847 3,506,049
Charge for year 2,982 70,938 86,074 17,868 177,862
Eliminated on disposal - - - (16,568 ) (16,568 )
At 30 April 2024 143,110 266,134 3,177,952 80,147 3,667,343
NET BOOK VALUE
At 30 April 2024 14,044 361,781 1,142,203 59,031 1,577,059
At 30 April 2023 17,026 432,719 843,777 75,624 1,369,146


Brooks Crownhill Patternmakers Limited (Registered number: 00711971)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 1,480,325 2,308,379
Other debtors 20,776 25,718
1,501,101 2,334,097

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 417,049 387,233
Hire purchase contracts (see note 8) 186,078 140,030
Trade creditors 407,933 694,451
Taxation and social security 257,089 287,399
Other creditors 149,651 183,983
1,417,800 1,693,096

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 190,669 281,686
Hire purchase contracts (see note 8) 447,768 302,793
638,437 584,479

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years 37,032 49,644

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.4.24 30.4.23
£    £   
Net obligations repayable:
Within one year 186,078 140,030
Between one and five years 447,768 302,793
633,846 442,823

Brooks Crownhill Patternmakers Limited (Registered number: 00711971)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


8. LEASING AGREEMENTS - continued

Non-cancellable operating leases
30.4.24 30.4.23
£    £   
Within one year 315,537 62,022
Between one and five years 578,157 78,410
In more than five years 990,000 576,708
1,883,694 717,140

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Bank loans 287,575 382,256
Hire purchase contracts 633,846 442,823
921,421 825,079

Bank loans are secured by a fixed and floating charge over the company's assets and by a personal guarantee of £50,000 each from the directors D A Coggins and S J Coggins.

Hire purchase creditors are secured over the assets which they relate to.

10. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 366,090 304,179

Deferred
tax
£   
Balance at 1 May 2023 304,179
Accelerated capital allowances 61,911
Balance at 30 April 2024 366,090

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
5,208 Ordinary £1 5,208 5,208

12. RELATED PARTY DISCLOSURES

At the year end £42,633 (2023: £28,789) was owed to the directors.