REGISTERED NUMBER: 05887424 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Brooms Professional Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K J Cornelius

Mrs S Shah

REGISTERED OFFICE:

Broom House

39/43 London Road

Hadleigh

Benfleet

Essex

SS7 2QL

REGISTERED NUMBER:

05887424 (England and Wales)

ACCOUNTANTS:

BPSL

Brooms Professional Services Limited

Chartered Certified Accountants

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

BANKERS:

National Westminster Bank Plc

PO Box 150

43 High Street

Rayleigh

Essex

SS6 7EH

FIXED ASSETS

Intangible assets

4

137,468

209,240

Tangible assets

5

549,735

510,526

687,203

719,766

CURRENT ASSETS

Debtors

6

294,141

210,024

Investments

7

100,010

-

Cash at bank and in hand

295,931

148,724

690,082

358,748

CREDITORS

Amounts falling due within one year

8

601,009

347,869

NET CURRENT ASSETS

89,073

10,879

TOTAL ASSETS LESS CURRENT LIABILITIES

776,276

730,645

CREDITORS

Amounts falling due after more than one year

9

774,768

338,011

NET ASSETS

1,508

392,634

CAPITAL AND RESERVES

Called up share capital

61

120

Retained earnings

1,447

392,514

SHAREHOLDERS' FUNDS

1,508

392,634

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 4 September 2025 and were signed on its behalf by:

Mrs S Shah - Director

1.	STATUTORY INFORMATION

Brooms Professional Services 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

947,746

AMORTISATION

At 1 May 2024

738,506

Amortisation for year

71,772

At 30 April 2025

810,278

NET BOOK VALUE

At 30 April 2025

137,468

At 30 April 2024

209,240

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

435,750

37,298

127,621

47,664

648,333

Additions

-

3,508

-

3,228

6,736

At 30 April 2025

435,750

40,806

127,621

50,892

655,069

DEPRECIATION

At 1 May 2024

59,553

27,237

8,886

42,131

137,807

Charge for year

-

5,498

17,772

3,810

27,080

Charge written back

(59,553

)

-

-

-

(59,553

)

At 30 April 2025

-

32,735

26,658

45,941

105,334

NET BOOK VALUE

At 30 April 2025

435,750

8,071

100,963

4,951

549,735

At 30 April 2024

376,197

10,061

118,735

5,533

510,526

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

101,245

136,299

Amounts recoverable on contracts

188,060

69,437

Prepayments

4,836

4,288

294,141

210,024

7.	CURRENT ASSET INVESTMENTS

30.4.25

30.4.24

£

£

Other Investments

100,010

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

146,815

27,250

Hire purchase contracts

12,845

13,121

Trade creditors

9,943

12,552

Tax

103,499

29,535

Social security and other taxes

10,883

8,255

VAT

34,202

34,909

Other creditors

248

167

Client's fees in advance

6,605

7,393

Clients' money held

14,473

16,501

Directors' current accounts

260,017

196,000

Accrued expenses

1,479

2,186

601,009

347,869

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans - 1-2 years

125,184

27,250

Bank loans - 2-5 years

375,809

23,417

Bank loans more 5 yr by instal

197,331

198,055

Hire purchase contracts

76,444

89,289

774,768

338,011

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

197,331

198,055

10.	RELATED PARTY DISCLOSURES

During the year, 49 £1 A Ordinary shares and 10 £1 B shares were purchased by the company for £550,000 and cancelled.