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REGISTERED NUMBER: 07761569












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BROOKS & WHITAKER LIMITED

BROOKS & WHITAKER LIMITED (REGISTERED NUMBER: 07761569)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BROOKS & WHITAKER LIMITED

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTOR: S Brooks





REGISTERED OFFICE: Unit 3,
2 Newhams Row
London
SE1 3UZ





REGISTERED NUMBER: 07761569





ACCOUNTANTS: Raffingers Holdings Limited
Chartered Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD

BROOKS & WHITAKER LIMITED (REGISTERED NUMBER: 07761569)

ABRIDGED BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 23,333 -
Tangible assets 5 54,545 60,540
77,878 60,540

CURRENT ASSETS
Stocks 983,472 507,057
Debtors 900,863 656,178
Cash at bank and in hand 175,535 1,176,846
2,059,870 2,340,081
CREDITORS
Amounts falling due within one year 1,292,700 1,020,168
NET CURRENT ASSETS 767,170 1,319,913
TOTAL ASSETS LESS CURRENT
LIABILITIES

845,048

1,380,453

CREDITORS
Amounts falling due after more than one
year

(8,259

)

(18,314

)

PROVISIONS FOR LIABILITIES (13,196 ) (15,136 )
NET ASSETS 823,593 1,347,003

CAPITAL AND RESERVES
Called up share capital 10,020 10,020
Retained earnings 813,573 1,336,983
823,593 1,347,003

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.

BROOKS & WHITAKER LIMITED (REGISTERED NUMBER: 07761569)

ABRIDGED 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 June 2025 and were signed by:





S Brooks - Director


BROOKS & WHITAKER LIMITED (REGISTERED NUMBER: 07761569)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Brooks & Whitaker Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Software development are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% 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.

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.

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.

BROOKS & WHITAKER LIMITED (REGISTERED NUMBER: 07761569)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

2. ACCOUNTING POLICIES - continued

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
Additions 35,000
At 30 September 2024 35,000
AMORTISATION
Amortisation for year 11,667
At 30 September 2024 11,667
NET BOOK VALUE

At 30 September 2024 23,333

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 91,711
Additions 2,868
At 30 September 2024 94,579
DEPRECIATION
At 1 October 2023 31,171
Charge for year 8,863
At 30 September 2024 40,034
NET BOOK VALUE
At 30 September 2024 54,545
At 30 September 2023 60,540

6. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.