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Company Registration No. 14285964 (England and Wales)
Brooks Plumbing & Heating Services Ltd Unaudited accounts for the year ended 31 August 2024
Brooks Plumbing & Heating Services Ltd Unaudited accounts Contents
Page
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Brooks Plumbing & Heating Services Ltd Company Information for the year ended 31 August 2024
Director
Christopher Brooks
Company Number
14285964 (England and Wales)
Registered Office
21 Gorst Close Letchworth Garden City Hertfordshire SG6 3HD
Accountants
Blanche & Co 4E The Lanterns 16 Melbourn Street Royston Herts SG8 7BX
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Brooks Plumbing & Heating Services Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,302 
9,453 
Current assets
Debtors
11,871 
14,359 
Cash at bank and in hand
13,013 
17,813 
24,884 
32,172 
Creditors: amounts falling due within one year
(21,756)
(27,780)
Net current assets
3,128 
4,392 
Total assets less current liabilities
9,430 
13,845 
Provisions for liabilities
Deferred tax
(275)
(672)
Net assets
9,155 
13,173 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
9,154 
13,172 
Shareholders' funds
9,155 
13,173 
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 director acknowledges his 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 and authorised for issue on 27 May 2025 and were signed on its behalf by
Christopher Brooks Director Company Registration No. 14285964
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Brooks Plumbing & Heating Services Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Brooks Plumbing & Heating Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 14285964. The registered office is 21 Gorst Close, Letchworth Garden City , Hertfordshire, SG6 3HD.
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
These financial statements for the year ended 31 August 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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
25% Straight Line Basis
Motor vehicles
25% Straight Line Basis
Computer equipment
25% Straight Line Basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
6,905 
3,900 
1,799 
12,604 
At 31 August 2024
6,905 
3,900 
1,799 
12,604 
Depreciation
At 1 September 2023
1,726 
975 
450 
3,151 
Charge for the year
1,726 
975 
450 
3,151 
At 31 August 2024
3,452 
1,950 
900 
6,302 
Net book value
At 31 August 2024
3,453 
1,950 
899 
6,302 
At 31 August 2023
5,179 
2,925 
1,349 
9,453 
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Brooks Plumbing & Heating Services Ltd Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,953 
12,197 
Other debtors
4,918 
2,162 
11,871 
14,359 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,064 
- 
VAT
320 
1,444 
Trade creditors
2,432 
- 
Taxes and social security
4,787 
6,806 
Loans from directors
10,153 
17,530 
Accruals
1,000 
2,000 
21,756 
27,780 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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