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REGISTERED NUMBER: 00042088 (England and Wales)














HOLBROOK & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






HOLBROOK & SON LIMITED (REGISTERED NUMBER: 00042088)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HOLBROOK & SON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: D V Matthews
Q R Matthews





REGISTERED OFFICE: Norway Road
Hilsea
Portsmouth
Hampshire
PO3 5HT





REGISTERED NUMBER: 00042088 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

HOLBROOK & SON LIMITED (REGISTERED NUMBER: 00042088)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 325,959 381,437
Investments 5 93,356 1,316
419,315 382,753

CURRENT ASSETS
Debtors 6 50,283 63
Investments 7 506,603 506,888
Cash at bank 150,457 238,816
707,343 745,767
CREDITORS
Amounts falling due within one year 8 2,300 44,599
NET CURRENT ASSETS 705,043 701,168
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,124,358

1,083,921

CAPITAL AND RESERVES
Called up share capital 9 8,590 8,590
Retained earnings 10 1,115,768 1,075,331
SHAREHOLDERS' FUNDS 1,124,358 1,083,921

HOLBROOK & SON LIMITED (REGISTERED NUMBER: 00042088)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2025 and were signed on its behalf by:





Q R Matthews - Director


HOLBROOK & SON LIMITED (REGISTERED NUMBER: 00042088)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Holbrook & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - in accordance with the property lease
Plant and machinery - 10% on cost
Motor vehicles - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


HOLBROOK & SON LIMITED (REGISTERED NUMBER: 00042088)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Long Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 October 2023 35,729 2,094,294 55,085 2,185,108
Additions - - 29,770 29,770
Disposals - - (19,755 ) (19,755 )
At 30 September 2024 35,729 2,094,294 65,100 2,195,123
DEPRECIATION
At 1 October 2023 21,242 1,739,633 42,796 1,803,671
Charge for year 362 72,786 12,099 85,247
Eliminated on disposal - - (19,754 ) (19,754 )
At 30 September 2024 21,604 1,812,419 35,141 1,869,164
NET BOOK VALUE
At 30 September 2024 14,125 281,875 29,959 325,959
At 30 September 2023 14,487 354,661 12,289 381,437

5. FIXED ASSET INVESTMENTS
Shares in
group Listed
undertakings investments Totals
£    £    £   
COST OR VALUATION
At 1 October 2023 1,000 316 1,316
Revaluations - 92,040 92,040
At 30 September 2024 1,000 92,356 93,356
NET BOOK VALUE
At 30 September 2024 1,000 92,356 93,356
At 30 September 2023 1,000 316 1,316

HOLBROOK & SON LIMITED (REGISTERED NUMBER: 00042088)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30 September 2024 is represented by:

Shares in
group Listed
undertakings investments Totals
£    £    £   
Valuation in 2024 1,000 92,356 93,356

Market value of listed investments at 30 September 2024 - £ 92,356 (2023 - £ 88,483 ).

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Holbrooks Printers Limited
Registered office: Norway Road, Hilsea, Portsmouth, Hampshire, PO3 5HX
Nature of business: Printers
%
Class of shares: holding
Ordinary 100.00
2024 2023
£    £   
Aggregate capital and reserves 220,412 286,900
(Loss)/profit for the year (66,488 ) 279,442

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 47,320 -
Prepayments and accrued income 2,963 63
50,283 63

7. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Listed investments 506,603 506,888
Market value of listed investments at 30 September 2024 - £ 506,603 (2023 - £ 482,300 ).

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - (1 )
Directors' current accounts - 40,000
Accruals and deferred income 2,300 4,600
2,300 44,599

HOLBROOK & SON LIMITED (REGISTERED NUMBER: 00042088)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
8,000 Ordinary 20p 1,600 1,600
34,950 "A" Ordinary 20p 6,990 6,990
8,590 8,590

10. RESERVES

Included within the retained earnings is an unrealised investment gain of £86,167 which is non-distributable.