| Registered Number:NI608449 |
For the year ended 31 August 2024
Northern Ireland
Unaudited Financial Statements
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
Brookley Homes Limited
Statement of Financial Position
2023
2024
| Property, plant and equipment |
45,398
38,267
2
45,398
38,267
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
2
2
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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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. |
12 Buchanans Road
Newry
Down
BT35 6NS
| The presentation currency is £ sterling. |
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
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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For the year ended 31 August 2024
Brookley Homes Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
66,775
13,970
52,805
18,480
-
18,480
71,285
13,970
85,255
| Provision for depreciation and impairment |
28,508
12,095
16,413
Charge for year
11,349
375
10,974
39,857
12,470
27,387
43,898
1,500
45,398
36,392
1,875
38,267
2023
2024
172,819
151,131
| 4. Trade and other receivables |
2023
2024
30,585
12,896
| 5. Trade and other payables: amounts falling due within one year |
2023
2024
6,392
6,392
1,588
-
| Taxation and social security |
6,964
-
74,226
88,725
89,170
95,117
3 of 4
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
5,070
10,578
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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