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REGISTERED NUMBER: 01568725 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Leonard Brooks (Harlow) Ltd

Leonard Brooks (Harlow) Ltd (Registered number: 01568725)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Leonard Brooks (Harlow) Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: R P V Groves





SECRETARY:





REGISTERED OFFICE: 302 Long Banks
Harlow
Essex
CM18 7PE





REGISTERED NUMBER: 01568725 (England and Wales)





ACCOUNTANTS: MG White Chartered Accountants
15 Rye Hill Road
Harlow
Essex
CM18 7JE

Leonard Brooks (Harlow) Ltd (Registered number: 01568725)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50,956 24,392

CURRENT ASSETS
Stocks 56,139 74,922
Debtors 5 104,591 82,364
Cash at bank 118,128 150,863
278,858 308,149
CREDITORS
Amounts falling due within one year 6 96,611 98,331
NET CURRENT ASSETS 182,247 209,818
TOTAL ASSETS LESS CURRENT
LIABILITIES

233,203

234,210

CREDITORS
Amounts falling due after more than
one year

7

24,835

-
NET ASSETS 208,368 234,210

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 208,268 234,110
SHAREHOLDERS' FUNDS 208,368 234,210

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 director acknowledges his 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.

Leonard Brooks (Harlow) Ltd (Registered number: 01568725)

Balance Sheet - continued
30 September 2024


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 director and authorised for issue on 27 June 2025 and were signed by:





R P V Groves - Director


Leonard Brooks (Harlow) Ltd (Registered number: 01568725)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Leonard Brooks (Harlow) Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.


Leonard Brooks (Harlow) Ltd (Registered number: 01568725)

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 balance sheet 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

Leonard Brooks (Harlow) Ltd (Registered number: 01568725)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2023 6,169 6,534 15,995
Additions - 2,783 -
Disposals - - -
Reclassification/transfer - - (10,759 )
At 30 September 2024 6,169 9,317 5,236
DEPRECIATION
At 1 October 2023 6,169 6,534 10,922
Charge for year - 696 212
Eliminated on disposal - - -
Reclassification/transfer - - (6,231 )
At 30 September 2024 6,169 7,230 4,903
NET BOOK VALUE
At 30 September 2024 - 2,087 333
At 30 September 2023 - - 5,073

Leonard Brooks (Harlow) Ltd (Registered number: 01568725)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 62,644 - 91,342
Additions 42,200 - 44,983
Disposals (40,565 ) - (40,565 )
Reclassification/transfer - 10,759 -
At 30 September 2024 64,279 10,759 95,760
DEPRECIATION
At 1 October 2023 43,325 - 66,950
Charge for year 15,380 2,131 18,419
Eliminated on disposal (40,565 ) - (40,565 )
Reclassification/transfer - 6,231 -
At 30 September 2024 18,140 8,362 44,804
NET BOOK VALUE
At 30 September 2024 46,139 2,397 50,956
At 30 September 2023 19,319 - 24,392

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 42,200
At 30 September 2024 42,200
DEPRECIATION
Charge for year 10,550
At 30 September 2024 10,550
NET BOOK VALUE
At 30 September 2024 31,650

Leonard Brooks (Harlow) Ltd (Registered number: 01568725)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 98,946 77,718
Prepayments and accrued income 5,645 4,646
104,591 82,364

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other loans 40 40
Hire purchase contracts 13,547 -
Trade creditors 55,489 49,301
Tax 4,127 14,601
Social security and other taxes 3,726 9,331
VAT 12,337 19,408
Other creditors 4,993 1,811
Directors' current accounts 72 72
Accruals and deferred income 2,280 3,767
96,611 98,331

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 24,835 -