Caseware UK (AP4) 2023.0.135 2023.0.135 2023-05-01falseNo description of principal activity00truetrue 08438796 2023-05-01 2024-04-30 08438796 2023-05-01 2024-04-30 08438796 2022-05-01 2023-04-30 08438796 2024-04-30 08438796 2023-04-30 08438796 c:Director1 2023-05-01 2024-04-30 08438796 d:FurnitureFittings 2023-05-01 2024-04-30 08438796 d:FurnitureFittings 2024-04-30 08438796 d:FurnitureFittings 2023-04-30 08438796 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08438796 d:OfficeEquipment 2023-05-01 2024-04-30 08438796 d:OfficeEquipment 2024-04-30 08438796 d:OfficeEquipment 2023-04-30 08438796 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08438796 d:ComputerEquipment 2023-05-01 2024-04-30 08438796 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08438796 d:Goodwill 2024-04-30 08438796 d:Goodwill 2023-04-30 08438796 d:CurrentFinancialInstruments 2024-04-30 08438796 d:CurrentFinancialInstruments 2023-04-30 08438796 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08438796 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08438796 d:ShareCapital 2024-04-30 08438796 d:ShareCapital 2023-04-30 08438796 d:RetainedEarningsAccumulatedLosses 2024-04-30 08438796 d:RetainedEarningsAccumulatedLosses 2023-04-30 08438796 c:FRS102 2023-05-01 2024-04-30 08438796 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08438796 c:FullAccounts 2023-05-01 2024-04-30 08438796 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08438796 2 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 08438796









Brookman Services Limited (Formerly Brookman Solicitors Limited)







Unaudited

Financial statements

Information for filing with the registrar

For the year ended 30 April 2024

 
Brookman Services Limited (Formerly Brookman Solicitors Limited)
Registered number: 08438796

Balance sheet
As at 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,469
9,960

  
7,469
9,960

Current assets
  

Debtors: amounts falling due within one year
 5 
241,346
407,483

Cash at bank and in hand
 6 
195,664
111,816

  
437,010
519,299

Creditors: amounts falling due within one year
 7 
(25,589)
(46,114)

Net current assets
  
 
 
411,421
 
 
473,185

Total assets less current liabilities
  
418,890
483,145

  

Net assets
  
418,890
483,145


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
418,790
483,045

  
418,890
483,145


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Members have not required the company to obtain an audit.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 January 2025.




H M A Brookman
Directors
Page 1

 
Brookman Services Limited (Formerly Brookman Solicitors Limited)
Registered number: 08438796
    
Balance sheet (continued)
As at 30 April 2024


The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
Brookman Services Limited (Formerly Brookman Solicitors Limited)
 
 
 
Notes to the financial statements
For the year ended 30 April 2024

1.


General information

Brookman Services Limited is a private company, limited by shares, incorporated and domiciled in the United Kingdom. With effect from 14 June 2021,the name of the company was changed from Brookman Solicitors Limited to Brookman Services Limited. The address of its registered office and principal place of business are disclosed on the company information page. The principal activity of the company was that of family lawyers.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.4

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.

Page 3

 
Brookman Services Limited (Formerly Brookman Solicitors Limited)
 
 
 
Notes to the financial statements
For the year ended 30 April 2024

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
on reducing balance
Office equipment
-
25%
on reducing balance
Computer equipment
-
25%
on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

 
2.7

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Financial instruments

Page 4

 
Brookman Services Limited (Formerly Brookman Solicitors Limited)
 
 
 
Notes to the financial statements
For the year ended 30 April 2024

2.Accounting policies (continued)


2.10
Financial instruments (continued)

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Intangible assets




Goodwill

£



Cost


At 1 May 2023
1,500,000



At 30 April 2024

1,500,000



Amortisation


At 1 May 2023
1,500,000



At 30 April 2024

1,500,000



Net book value



At 30 April 2024
-



At 30 April 2023
-

Page 5

 
Brookman Services Limited (Formerly Brookman Solicitors Limited)
 
 
 
Notes to the financial statements
For the year ended 30 April 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 May 2023
21,307
56,886
78,193



At 30 April 2024

21,307
56,886
78,193



Depreciation


At 1 May 2023
19,563
48,670
68,233


Charge for the year on owned assets
436
2,055
2,491



At 30 April 2024

19,999
50,725
70,724



Net book value



At 30 April 2024
1,308
6,161
7,469



At 30 April 2023
1,744
8,216
9,960


5.


Debtors

2024
2023
£
£


Trade debtors
238,508
294,758

Other debtors
2,838
112,725

241,346
407,483



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
195,664
111,816

Less: bank overdrafts
-
(2)

195,664
111,814


Page 6

 
Brookman Services Limited (Formerly Brookman Solicitors Limited)
 
 
 
Notes to the financial statements
For the year ended 30 April 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
2

Other taxation and social security
-
4,871

Other creditors
21,589
37,241

Accruals and deferred income
4,000
4,000

25,589
46,114



8.


Related party transactions

Creditors (Notes 8 & 9) include £Nil (2023:£37,241) an amount owed to Mr H M A Brookman, a director of the company. The company loans have been secured by personal guarantees from Mr H M A Brookman. 


9.


Controlling party

The controlling party is Mr H M A Brookman who holds 50% of the issued share capital with 75% of the voting rights. 

 
Page 7