Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30true11falsetrue2023-12-01No description of principal activity12The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06747484 2023-12-01 2024-11-30 06747484 2022-12-01 2023-11-30 06747484 2024-11-30 06747484 2023-11-30 06747484 c:Director1 2023-12-01 2024-11-30 06747484 d:MotorVehicles 2023-12-01 2024-11-30 06747484 d:MotorVehicles 2024-11-30 06747484 d:MotorVehicles 2023-11-30 06747484 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06747484 d:FurnitureFittings 2023-12-01 2024-11-30 06747484 d:FurnitureFittings 2024-11-30 06747484 d:FurnitureFittings 2023-11-30 06747484 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06747484 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06747484 d:Goodwill 2023-12-01 2024-11-30 06747484 d:Goodwill 2024-11-30 06747484 d:Goodwill 2023-11-30 06747484 d:CurrentFinancialInstruments 2024-11-30 06747484 d:CurrentFinancialInstruments 2023-11-30 06747484 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 06747484 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 06747484 d:ShareCapital 2024-11-30 06747484 d:ShareCapital 2023-11-30 06747484 d:RetainedEarningsAccumulatedLosses 2024-11-30 06747484 d:RetainedEarningsAccumulatedLosses 2023-11-30 06747484 c:FRS102 2023-12-01 2024-11-30 06747484 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 06747484 c:FullAccounts 2023-12-01 2024-11-30 06747484 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 06747484 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 06747484 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 06747484 2 2023-12-01 2024-11-30 06747484 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 06747484










BROOKS WASTE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
BROOKS WASTE LIMITED
REGISTERED NUMBER: 06747484

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
459,055
261,462

  
459,055
261,462

Current assets
  

Debtors: amounts falling due within one year
 6 
157,081
188,348

Cash at bank and in hand
 7 
201,811
190,229

  
358,892
378,577

Creditors: amounts falling due within one year
 8 
(143,090)
(160,432)

Net current assets
  
 
 
215,802
 
 
218,145

Total assets less current liabilities
  
674,857
479,607

Provisions for liabilities
  

Deferred tax
 9 
(113,267)
(63,773)

  
 
 
(113,267)
 
 
(63,773)

Net assets
  
561,590
415,834


Capital and reserves
  

Called up share capital 
  
50
50

Profit and loss account
  
561,540
415,784

  
561,590
415,834


Page 1

 
BROOKS WASTE LIMITED
REGISTERED NUMBER: 06747484

BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 June 2025.




R. Brooks
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
BROOKS WASTE LIMITED
 

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

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
BROOKS WASTE LIMITED
 

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

1.Accounting policies (continued)

 
1.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
1.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Goodwill
-
5
years

 
1.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
BROOKS WASTE LIMITED
 

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

1.Accounting policies (continued)


1.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:.

Depreciation is provided on the following basis:

Motor vehicles
-
20% reducing balance
Fixtures and fittings
-
20% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.10

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.

 
1.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.12

Creditors

Short-term 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.

 
1.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
1.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
BROOKS WASTE LIMITED
 

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

2.


General information

Brooks Waste Limited is a private limited company incorporated in England and Wales.
The registered office is Kingsridge House, 601 London Road, Westcliff-On-Sea, Essex, SS0 9PE. 


3.


Employees

The average monthly number of employees, including directors, during the year was 12 (2023 - 11).


4.


Intangible assets




Goodwill

£



Cost


At 1 December 2023
10,000



At 30 November 2024

10,000



Amortisation


At 1 December 2023
10,000



At 30 November 2024

10,000



Net book value



At 30 November 2024
-



At 30 November 2023
-



Page 6

 
BROOKS WASTE LIMITED
 

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

5.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 December 2023
283,595
164,289
447,884


Additions
259,150
42,901
302,051


Disposals
(53,395)
-
(53,395)



At 30 November 2024

489,350
207,190
696,540



Depreciation


At 1 December 2023
116,008
70,415
186,423


Charge for the year on owned assets
66,084
22,390
88,474


Disposals
(37,412)
-
(37,412)



At 30 November 2024

144,680
92,805
237,485



Net book value



At 30 November 2024
344,670
114,385
459,055



At 30 November 2023
167,587
93,875
261,462

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:






6.


Debtors

2024
2023
£
£


Trade debtors
131,863
169,554

Prepayments and accrued income
25,218
18,794

157,081
188,348


Page 7

 
BROOKS WASTE LIMITED
 

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

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
201,811
190,229

201,811
190,229



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
78,780
53,136

Corporation tax
52,948
74,915

Other taxation and social security
7,380
28,122

Other creditors
532
949

Accruals and deferred income
3,450
3,310

143,090
160,432



9.


Deferred taxation




2024


£






At beginning of year
(63,773)


Charged to profit or loss
(49,494)



At end of year
(113,267)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(113,267)
(63,773)

(113,267)
(63,773)

Page 8

 
BROOKS WASTE LIMITED
 

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

10.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension charge represents contributions payable by the company to the fund and amounted to £2,745 (2023 - £1,548). Contributions totalling £446 (2023 - £115) were payable to the fund at the balance sheet date and are included in creditors.


Page 9