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REGISTERED NUMBER: 05962847 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

D W BROOK & SON LTD

D W BROOK & SON LTD (REGISTERED NUMBER: 05962847)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D W BROOK & SON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Jacob James Brook
Andrew David Brook
Angela Brook





REGISTERED OFFICE: Old Hall Farm
Emley
Huddersfield
West Yorkshire
HD8 9QT





REGISTERED NUMBER: 05962847 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
16 Omega Business Village
Thurston Road
Northallerton
North Yorkshire
DL6 2NJ

D W BROOK & SON LTD (REGISTERED NUMBER: 05962847)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,025,113 923,615
1,025,113 923,615

CURRENT ASSETS
Stocks 515,113 513,735
Debtors 6 188,997 183,875
Cash at bank 501,542 323,410
1,205,652 1,021,020
CREDITORS
Amounts falling due within one year 7 171,238 168,382
NET CURRENT ASSETS 1,034,414 852,638
TOTAL ASSETS LESS CURRENT LIABILITIES 2,059,527 1,776,253

CREDITORS
Amounts falling due after more than one
year

8

(88,225

)

(18,219

)

PROVISIONS FOR LIABILITIES (258,906 ) (121,881 )

ACCRUALS AND DEFERRED INCOME (4,945 ) (6,668 )
NET ASSETS 1,707,451 1,629,485

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,707,351 1,629,385
1,707,451 1,629,485

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

D W BROOK & SON LTD (REGISTERED NUMBER: 05962847)

BALANCE SHEET - continued
31 DECEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2025 and were signed on its behalf by:





Andrew David Brook - Director


D W BROOK & SON LTD (REGISTERED NUMBER: 05962847)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

D W Brook & Son Ltd 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.

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.

Entitlements have been fully amortised.

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 - 5% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% 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.

Biological assets, living plants and animals are included at the lower of cost and estimated selling price less costs to sell.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


D W BROOK & SON LTD (REGISTERED NUMBER: 05962847)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 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.

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.

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.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

FINANCE COST OF DEBT
The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

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.

Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and
depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Entitlem'ts
£   
COST
At 1 January 2024
and 31 December 2024 10,146
AMORTISATION
At 1 January 2024
and 31 December 2024 10,146
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

D W BROOK & SON LTD (REGISTERED NUMBER: 05962847)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2024 468,981 1,357,582 2,620 92,545 1,921,728
Additions 42,792 322,783 - - 365,575
Disposals - (169,300 ) - - (169,300 )
At 31 December 2024 511,773 1,511,065 2,620 92,545 2,118,003
DEPRECIATION
At 1 January 2024 175,606 766,661 526 55,320 998,113
Charge for year 25,589 171,785 - 9,306 206,680
Eliminated on disposal - (111,903 ) - - (111,903 )
At 31 December 2024 201,195 826,543 526 64,626 1,092,890
NET BOOK VALUE
At 31 December 2024 310,578 684,522 2,094 27,919 1,025,113
At 31 December 2023 293,375 590,921 2,094 37,225 923,615

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 164,375 146,116
Other debtors 24,622 37,759
188,997 183,875

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,800 9,800
Hire purchase contracts 44,780 13,500
Trade creditors 3,750 31,036
Taxation and social security 53,675 49,826
Other creditors 59,233 64,220
171,238 168,382

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 8,419 18,219
Hire purchase contracts 79,806 -
88,225 18,219

D W BROOK & SON LTD (REGISTERED NUMBER: 05962847)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

The company has received a bounceback loan, that is unsecured and is backed by a government guarantee.
The obligations under finance leases and hire purchase contracts are secured by a charge over the assets purchased under these agreements.
National Westminster Bank PLC holds a fixed and floating charge over the undertaking and all property and assets present and future including goodwill, capital buildings and plant and machinery.

9. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are
held separately from those of the company in an independently administered fund. The pension cost
represents contributions payable by the company to the fund and amounted to £847 (2023:
£1,068). Contributions totalling £104 (2023: £168) were payable to the fund at the year end and are
included in creditors.

10. OTHER FINANCIAL COMMITMENTS

At the 31 December 2024, there were non-cancellable operating leases totalling £31,748 (2023: £31,748).