IRIS Accounts Production v24.3.0.553 03433464 director 1.10.23 30.9.24 30.9.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh034334642023-09-30034334642024-09-30034334642023-10-012024-09-30034334642022-09-30034334642022-10-012023-09-30034334642023-09-3003433464ns15:EnglandWales2023-10-012024-09-3003433464ns14:PoundSterling2023-10-012024-09-3003433464ns10:Director12023-10-012024-09-3003433464ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3003433464ns10:SmallEntities2023-10-012024-09-3003433464ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3003433464ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3003433464ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3003433464ns10:FullAccounts2023-10-012024-09-300343346412023-10-012024-09-3003433464ns10:OrdinaryShareClass12023-10-012024-09-3003433464ns10:CompanySecretary12023-10-012024-09-3003433464ns10:RegisteredOffice2023-10-012024-09-3003433464ns5:CurrentFinancialInstruments2024-09-3003433464ns5:CurrentFinancialInstruments2023-09-3003433464ns5:Non-currentFinancialInstruments2024-09-3003433464ns5:Non-currentFinancialInstruments2023-09-3003433464ns5:ShareCapital2024-09-3003433464ns5:ShareCapital2023-09-3003433464ns5:RevaluationReserve2024-09-3003433464ns5:RevaluationReserve2023-09-3003433464ns5:RetainedEarningsAccumulatedLosses2024-09-3003433464ns5:RetainedEarningsAccumulatedLosses2023-09-3003433464ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3003433464ns5:LandBuildingsns5:OwnedOrFreeholdAssets2023-10-012024-09-3003433464ns5:PlantMachinery2023-10-012024-09-3003433464ns5:FurnitureFittings2023-10-012024-09-3003433464ns5:MotorVehicles2023-10-012024-09-3003433464ns5:PatentsTrademarksLicencesConcessionsSimilar2023-09-3003433464ns5:PatentsTrademarksLicencesConcessionsSimilar2024-09-3003433464ns5:PatentsTrademarksLicencesConcessionsSimilar2023-09-3003433464ns5:LandBuildings2023-09-3003433464ns5:PlantMachinery2023-09-3003433464ns5:FurnitureFittings2023-09-3003433464ns5:MotorVehicles2023-09-3003433464ns5:LandBuildings2023-10-012024-09-3003433464ns5:LandBuildings2024-09-3003433464ns5:PlantMachinery2024-09-3003433464ns5:FurnitureFittings2024-09-3003433464ns5:MotorVehicles2024-09-3003433464ns5:LandBuildings2023-09-3003433464ns5:PlantMachinery2023-09-3003433464ns5:FurnitureFittings2023-09-3003433464ns5:MotorVehicles2023-09-3003433464ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3003433464ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3003433464ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-09-3003433464ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-09-3003433464ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-09-3003433464ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-09-3003433464ns5:Secured2024-09-3003433464ns5:Secured2023-09-3003433464ns5:DeferredTaxation2023-09-3003433464ns5:DeferredTaxation2023-10-012024-09-3003433464ns5:DeferredTaxation2024-09-3003433464ns10:OrdinaryShareClass12024-09-3003433464ns5:RevaluationReserve2023-09-30
REGISTERED NUMBER: 03433464 (England and Wales)















Anthony Brooks Limited

Unaudited Financial Statements

for the Year Ended 30th September 2024






Anthony Brooks Limited (Registered number: 03433464)






Contents of the Financial Statements
for the year ended 30th September 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


Anthony Brooks Limited

Company Information
for the year ended 30th September 2024







DIRECTOR: A R Brooks





SECRETARY: A R Brooks





REGISTERED OFFICE: 310 Wellingborough Road
Northampton
Northamptonshire
NN1 4EP





BUSINESS ADDRESS: 48-54 Stimpson Avenue
Northampton
NN1 4LR





REGISTERED NUMBER: 03433464 (England and Wales)





ACCOUNTANTS: Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP

Anthony Brooks Limited (Registered number: 03433464)

Balance Sheet
30th September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 287,857 268,929
287,857 268,929

CURRENT ASSETS
Stocks 10,964 17,303
Debtors 7 1,566 4,968
Cash at bank and in hand 86,210 93,008
98,740 115,279
CREDITORS
Amounts falling due within one year 8 90,248 113,506
NET CURRENT ASSETS 8,492 1,773
TOTAL ASSETS LESS CURRENT
LIABILITIES

296,349

270,702

CREDITORS
Amounts falling due after more than one
year

9

(14,895

)

(16,871

)

PROVISIONS FOR LIABILITIES 12 (5,500 ) (1,000 )
NET ASSETS 275,954 252,831

CAPITAL AND RESERVES
Called up share capital 13 10,000 10,000
Revaluation reserve 14 127,243 128,769
Retained earnings 138,711 114,062
SHAREHOLDERS' FUNDS 275,954 252,831

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Anthony Brooks Limited (Registered number: 03433464)

Balance Sheet - continued
30th September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st March 2025 and were signed by:





A R Brooks - Director


Anthony Brooks Limited (Registered number: 03433464)

Notes to the Financial Statements
for the year ended 30th September 2024

1. STATUTORY INFORMATION

Anthony Brooks 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The principal activity of the company was motor repair and servicing.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance
Office and security equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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 year 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 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.

Anthony Brooks Limited (Registered number: 03433464)

Notes to the Financial Statements - continued
for the year ended 30th September 2024

3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

5. INTANGIBLE FIXED ASSETS
Franchise
fee
£   
COST
At 1st October 2023
and 30th September 2024 20,000
AMORTISATION
At 1st October 2023
and 30th September 2024 20,000
NET BOOK VALUE
At 30th September 2024 -
At 30th September 2023 -

6. TANGIBLE FIXED ASSETS
Office
and
Freehold Plant and security Motor
property machinery equipment vehicles Totals
£    £    £    £    £   
COST
At 1st October 2023 300,000 38,793 14,615 6,600 360,008
Additions - - - 30,332 30,332
At 30th September 2024 300,000 38,793 14,615 36,932 390,340
DEPRECIATION
At 1st October 2023 34,386 36,242 14,541 5,910 91,079
Charge for year 3,126 632 16 7,630 11,404
At 30th September 2024 37,512 36,874 14,557 13,540 102,483
NET BOOK VALUE
At 30th September 2024 262,488 1,919 58 23,392 287,857
At 30th September 2023 265,614 2,551 74 690 268,929

Included in cost of land and buildings is freehold land of £ 143,661 (2023 - £ 143,661 ) which is not depreciated.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 52 3,468
Other debtors 1,514 1,500
1,566 4,968

Anthony Brooks Limited (Registered number: 03433464)

Notes to the Financial Statements - continued
for the year ended 30th September 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 10) 9,912 9,790
Hire purchase contracts 5,222 -
Trade creditors 21,426 61,862
Taxation and social security 30,468 29,525
Other creditors 23,220 12,329
90,248 113,506

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 10) 6,747 16,871
Hire purchase contracts 8,148 -
14,895 16,871

10. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 9,912 9,790

Amounts falling due between one and two years:
Bank loans - 1-2 years 6,747 10,038

Amounts falling due between two and five years:
Bank loans - 2-5 years - 6,833

11. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 16,659 26,661



Lloyds TSB Bank plc has a mortgage dated 20th December 2002 over the property at 48-54 Stimpson Avenue, Northampton, NN1 4LR.

12. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 5,500 1,000

Anthony Brooks Limited (Registered number: 03433464)

Notes to the Financial Statements - continued
for the year ended 30th September 2024

12. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st October 2023 1,000
Charge to Income Statement during year 4,500
Balance at 30th September 2024 5,500

13. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10,000 Ordinary £1 10,000 10,000

14. RESERVES
Revaluation
reserve
£   
At 1st October 2023 128,769
Transfer for year (1,526 )

At 30th September 2024 127,243

15. CONTINGENT LIABILITIES

There were no contingent liabilities as at 30th September 2024 or 30th September 2023.

16. CAPITAL COMMITMENTS

There were no capital commitments as at 30th September 2024 or 30th September 2023.