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Company Registration No. 03422117 (England and Wales)
Brooks Grocery & Offsales Ltd Unaudited accounts for the year ended 31 August 2024
Brooks Grocery & Offsales Ltd Unaudited accounts Contents
Page
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Brooks Grocery & Offsales Ltd Company Information for the year ended 31 August 2024
Directors
Barrie Ellis Timothy Ellis
Company Number
03422117 (England and Wales)
Registered Office
6 KENILWORTH ROAD BILLINGHAM CLEVELAND TS23 2HZ
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Brooks Grocery & Offsales Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
2,257 
Tangible assets
16,496 
3,790 
16,496 
6,047 
Current assets
Inventories
6,500 
6,750 
Debtors
4,842 
5,403 
Cash at bank and in hand
25,258 
21,402 
36,600 
33,555 
Creditors: amounts falling due within one year
(23,732)
(15,228)
Net current assets
12,868 
18,327 
Total assets less current liabilities
29,364 
24,374 
Creditors: amounts falling due after more than one year
(6,567)
- 
Net assets
22,797 
24,374 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22,697 
24,274 
Shareholders' funds
22,797 
24,374 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2025 and were signed on its behalf by
Timothy Ellis Director Company Registration No. 03422117
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Brooks Grocery & Offsales Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Brooks Grocery & Offsales Ltd is a private company, limited by shares, registered in England and Wales, registration number 03422117. The registered office is 6 KENILWORTH ROAD, BILLINGHAM, CLEVELAND, TS23 2HZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 Years
Motor vehicles
5 Years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Brooks Grocery & Offsales Ltd Notes to the Accounts for the year ended 31 August 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
9,849 
At 31 August 2024
9,849 
Amortisation
At 1 September 2023
7,592 
Charge for the year
2,257 
At 31 August 2024
9,849 
Net book value
At 31 August 2024
- 
At 31 August 2023
2,257 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
5,293 
6,500 
11,793 
Additions
16,286 
- 
16,286 
At 31 August 2024
21,579 
6,500 
28,079 
Depreciation
At 1 September 2023
2,667 
5,336 
8,003 
Charge for the year
2,416 
1,164 
3,580 
At 31 August 2024
5,083 
6,500 
11,583 
Net book value
At 31 August 2024
16,496 
- 
16,496 
At 31 August 2023
2,626 
1,164 
3,790 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,530 
4,823 
Accrued income and prepayments
580 
580 
Other debtors
1,732 
- 
4,842 
5,403 
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Brooks Grocery & Offsales Ltd Notes to the Accounts for the year ended 31 August 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,004 
- 
Trade creditors
932 
2,156 
Taxes and social security
8,770 
5,215 
Other creditors
56 
1,107 
Accruals
6,970 
6,750 
23,732 
15,228 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
6,567 
- 
9
Average number of employees
During the year the average number of employees was 5 (2023: 6).
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