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REGISTERED NUMBER: 04271958 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BROOKE HOUSE EXHIBITIONS LIMITED

BROOKE HOUSE EXHIBITIONS LIMITED (REGISTERED NUMBER: 04271958)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BROOKE HOUSE EXHIBITIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mr W R Jones
Mrs C Slater
Mr A T Weiss



REGISTERED OFFICE: Federation House
10 Vyse Street
Birmingham
B18 6LT



REGISTERED NUMBER: 04271958 (England and Wales)



AUDITORS: Shaw Gibbs (Audit) Limited
Chartered Certified Accountants
Statutory Auditor
Eagle House
28 Billing Road
Northampton
Northamptonshire
NN1 5AJ



SOLICITORS: Howes Percival
Oxford House
Cliftonville
Northampton
NN1 5PN

BROOKE HOUSE EXHIBITIONS LIMITED (REGISTERED NUMBER: 04271958)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 1 1

CURRENT ASSETS
Debtors 5 278,436 224,245
Cash at bank 757,306 731,509
1,035,742 955,754
CREDITORS
Amounts falling due within one year 6 660,543 675,165
NET CURRENT ASSETS 375,199 280,589
TOTAL ASSETS LESS CURRENT
LIABILITIES

375,200

280,590

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 7 365,200 270,590
SHAREHOLDERS' FUNDS 375,200 280,590

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2025 and were signed on its behalf by:




Mr W R Jones - Director



Mrs C Slater - Director


BROOKE HOUSE EXHIBITIONS LIMITED (REGISTERED NUMBER: 04271958)

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


1. STATUTORY INFORMATION

Brooke House Exhibitions 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 (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about Brooke House Exhibitions Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below.

Turnover
Turnover represents net invoiced sale of services, excluding value added tax.

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 statement of financial position date.


BROOKE HOUSE EXHIBITIONS LIMITED (REGISTERED NUMBER: 04271958)

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 statement of financial position 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.

Investments
Fixed asset investments are stated at fair value with any changes going through the profit and loss account.

Financial instruments
Cash and cash equivalents in the balance sheet comprise cash at banks and short term deposits with an original maturity date of three months or less.

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 statement of comprehensive income under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

BROOKE HOUSE EXHIBITIONS LIMITED (REGISTERED NUMBER: 04271958)

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


4. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 January 2024
and 31 December 2024 1
NET BOOK VALUE
At 31 December 2024 1
At 31 December 2023 1

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 73,026 31,827
Tax - 16,992
VAT 22,436 17,918
Prepayments and accrued income 182,974 157,508
278,436 224,245

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 10,017 68,438
Tax 15,634 -
Other creditors 16,253 16,253
Accruals and deferred income 618,639 590,474
660,543 675,165

7. RESERVES
Retained
earnings
£   

At 1 January 2024 270,590
Profit for the year 144,610
Dividends (50,000 )
At 31 December 2024 365,200

BROOKE HOUSE EXHIBITIONS LIMITED (REGISTERED NUMBER: 04271958)

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


8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Robyn Liddell (Senior Statutory Auditor)
for and on behalf of Shaw Gibbs (Audit) Limited

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is British Home Enhancement Trade Association Limited by virtue of is 100% share ownership. British Home Enhancement Trade Association Limited is a company registered in England, and has the same registered office as Brooke House Exhibitions Limited.