Brookson (5045D) Limited 09190848 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is consultancy services to the aerospace industry. Digita Accounts Production Advanced 6.30.9574.0 true true 09190848 2023-09-01 2024-08-31 09190848 2024-08-31 09190848 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-08-31 09190848 core:RetainedEarningsAccumulatedLosses 2024-08-31 09190848 core:ShareCapital 2024-08-31 09190848 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 09190848 bus:SmallEntities 2023-09-01 2024-08-31 09190848 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 09190848 bus:FilletedAccounts 2023-09-01 2024-08-31 09190848 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09190848 bus:RegisteredOffice 2023-09-01 2024-08-31 09190848 bus:Director1 2023-09-01 2024-08-31 09190848 bus:Director2 2023-09-01 2024-08-31 09190848 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-09-01 2024-08-31 09190848 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09190848 countries:England 2023-09-01 2024-08-31 09190848 2022-09-01 2023-08-31 09190848 2023-08-31 09190848 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-08-31 09190848 core:RetainedEarningsAccumulatedLosses 2023-08-31 09190848 core:ShareCapital 2023-08-31 09190848 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09190848

Brookson (5045D) Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 August 2024

 

Brookson (5045D) Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 4

 

Brookson (5045D) Limited

Company Information

Directors

Mr C Winters

Mrs A Winters

Registered office

Brookfield Court Selby Road
Garforth
Leeds
LS25 1NB

Accountants

Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

 

Brookson (5045D) Limited

(Registration number: 09190848)
Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Current assets

 

Cash at bank and in hand

 

88,979

41,274

Creditors: Amounts falling due within one year

(21,561)

(15,206)

Net assets

 

67,418

26,068

Capital and reserves

 

Called up share capital

4

2

2

Retained earnings

67,416

26,066

Shareholders' funds

 

67,418

26,068

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 April 2025 and signed on its behalf by:
 

.........................................

Mr C Winters
Director

 

Brookson (5045D) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Brookfield Court Selby Road
Garforth
Leeds
LS25 1NB
England

These financial statements were authorised for issue by the Board on 2 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Brookson (5045D) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

2

2

2

2