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REGISTERED NUMBER: 01092842 (England and Wales)






















Brooke Limited

Unaudited Financial Statements for the Year Ended 31 March 2025






Brooke Limited (Registered number: 01092842)






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brooke Limited

Company Information
for the year ended 31 March 2025







DIRECTOR: G D P Brooke





REGISTERED OFFICE: Outrake House
Little Longstone
Bakewell
Derbyshire
DE45 1NN





REGISTERED NUMBER: 01092842 (England and Wales)





ACCOUNTANTS: Smailes Goldie Limited
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

Brooke Limited (Registered number: 01092842)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 625,000 750,000

CURRENT ASSETS
Debtors 5 4,833 4,833
Cash at bank 171,247 132,939
176,080 137,772
CREDITORS
Amounts falling due within one year 6 12,189 11,969
NET CURRENT ASSETS 163,891 125,803
TOTAL ASSETS LESS CURRENT
LIABILITIES

788,891

875,803

PROVISIONS FOR LIABILITIES 7,457 157,117
NET ASSETS 781,434 718,686

CAPITAL AND RESERVES
Called up share capital 7 97,699 97,699
Revaluation reserve 8 582,830 558,170
Retained earnings 8 100,905 62,817
781,434 718,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Brooke Limited (Registered number: 01092842)

Balance Sheet - continued
31 March 2025


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 26 August 2025 and were signed by:





G D P Brooke - Director


Brooke Limited (Registered number: 01092842)

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Brooke 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.

Turnover
Turnover is measured at the fair value of the rental income received or receivable, excluding discounts and rebates.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

Brooke Limited (Registered number: 01092842)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 750,000
Revaluations (125,000 )
At 31 March 2025 625,000
NET BOOK VALUE
At 31 March 2025 625,000
At 31 March 2024 750,000

The investment property was valued on an open market basis at 31 March 2025 by the director.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 4,833 4,833

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Corporation tax 10,570 10,429
Other creditors 1,619 1,540
12,189 11,969

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal value: 2025 2024
£ £
32,713 Ordinary A shares £1 32,713 30,462
21,662 Ordinary B shares £1 21,662 19,412
21,662 Ordinary C shares £1 21,662 19,412
21,662 Ordinary D shares £1 21,662 19,412
0 Ordinary E shares £1 - 9,001
97,699 97,699

During the year, 9,001 Ordinary E shares of £1 each were converted into 2,251 Ordinary A shares of £1 each, 2,250 Ordinary B shares of £1 each, 2,250 Ordinary C shares of £1 each and 2,250 Ordinary D shares of £1 each.

Brooke Limited (Registered number: 01092842)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

8. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 April 2024 62,817 558,170 620,987
Profit for the year 65,033 - 65,033
Dividends (2,285 ) - (2,285 )
Reserves transfer (24,660 ) 24,660 -
At 31 March 2025 100,905 582,830 683,735