2023-09-01 NI608449 2024-08-31 NI608449 2023-09-01 2024-08-31 NI608449 2023-08-31 NI608449 2022-09-01 2023-08-31 NI608449 uk-core:WithinOneYear 2023-08-31 NI608449 uk-core:WithinOneYear 2024-08-31 NI608449 uk-core:AfterOneYear 2023-08-31 NI608449 uk-core:AfterOneYear 2024-08-31 NI608449 uk-core:ShareCapital 2024-08-31 NI608449 uk-core:ShareCapital 2023-08-31 NI608449 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 NI608449 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 NI608449 uk-bus:Director1 2023-09-01 2024-08-31 NI608449 uk-core:PlantMachinery 2023-09-01 2024-08-31 NI608449 uk-core:MotorCars 2023-09-01 2024-08-31 NI608449 uk-core:MotorCars 2023-08-31 NI608449 uk-core:PlantMachinery 2023-08-31 NI608449 uk-core:PlantMachinery 2024-08-31 NI608449 uk-core:MotorCars 2024-08-31 NI608449 uk-core:WithinOneYear 2024-08-31 NI608449 uk-core:WithinOneYear 2023-08-31 NI608449 uk-core:AfterOneYear uk-core:Secured 2024-08-31 NI608449 uk-core:AfterOneYear uk-core:Secured 2023-08-31 iso4217:GBP xbrli:pure NI608449 uk-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 NI608449 uk-bus:FRS102 2023-09-01 2024-08-31 NI608449 uk-bus:FilletedAccounts 2023-09-01 2024-08-31 NI608449 uk-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31
Brookley Homes Limited
Registered Number:NI608449
For the year ended 31 August 2024
Northern Ireland
Unaudited Financial Statements
2
For the year ended 31 August 2024
Brookley Homes Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
NI608449
As at 31 August 2024
Brookley Homes Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
45,398
38,267
2
45,398
38,267
Current assets
Inventories
151,131
172,819
3
Trade and other receivables
12,896
30,585
4
2,747
Cash and cash equivalents
47,399
250,803
166,774
Trade and other payables: amounts falling due within one
year
(95,117)
(89,170)
5
71,657
161,633
Net current assets
Total assets less current liabilities
207,031
109,924
Trade and other payables: amounts falling due after more
than one year
(33,215)
(177,707)
6
29,324
Net assets
76,709
Capital and reserves
Called up share capital
2
2
Retained earnings
29,322
76,707
29,324
76,709
Shareholders' funds
For the year ended 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 of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Ms Eilis Harrington Director
These financial statements were approved and authorised for issue by the Board on 29 May 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 August 2024
Brookley Homes Limited
Notes to the Financial Statements
Statutory Information
Brookley Homes Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration
number NI608449.
Registered address:
12 Buchanans Road
Newry
Down
BT35 6NS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
20% Reducing balance
20% Reducing balance
Motor Vehicles
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
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5
For the year ended 31 August 2024
Brookley Homes Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Motor
Vehicles
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 September 2023
66,775
13,970
52,805
18,480
-
18,480
Additions
At 31 August 2024
71,285
13,970
85,255
Provision for depreciation and impairment
At 01 September 2023
28,508
12,095
16,413
Charge for year
11,349
375
10,974
At 31 August 2024
39,857
12,470
27,387
At 31 August 2024
Net book value
43,898
1,500
45,398
At 31 August 2023
36,392
1,875
38,267
3. Inventories
2023
2024
£
£
Stocks
172,819
151,131
4. Trade and other receivables
2023
2024
£
£
Other debtors
30,585
12,896
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
6,392
6,392
Trade creditors
1,588
-
Taxation and social security
6,964
-
Other creditors
74,226
88,725
89,170
95,117
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6
For the year ended 31 August 2024
Brookley Homes Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
5,070
10,578
Other creditors
172,637
22,637
177,707
33,215
7. Average number of persons employed
During the year the average number of employees was 1 (2023 : 1)
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