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# BROOK DESIGN HARDWARE LIMITED

## Company Registration Number:
NI019735 (Northern Ireland)

## Unaudited abridged accounts for the year ended 31 October 2024

## Period of accounts

## Start date: 01 November 2023

## End date: 31 October 2024

# BROOK DESIGN HARDWARE LIMITED

## Contents of the Financial Statements

for the Period Ended 31 October 2024

Balance sheet |
Notes |

# BROOK DESIGN HARDWARE LIMITED

## Balance sheet

As at 31 October 2024

| Notes | 2024 | 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 377,433 | 470,380
Tangible assets: | 4 | 2,316,949 | 780,581
Investments: | 5 | 9,820 | 9,820
Total fixed assets: |  | 2,704,202 | 1,260,781
Current assets
Stocks: |  | 1,520,664 | 1,430,305
Debtors: | 6 | 4,128,040 | 4,161,583
Cash at bank and in hand: |  | 10,324 | 65,850
Total current assets: |  | 5,659,028 | 5,657,738
Creditors: amounts falling due within one year: | 7 | (2,031,615) | (1,983,570)
Net current assets (liabilities): |  | 3,627,413 | 3,674,168
Total assets less current liabilities: |  | 6,331,615 | 4,934,949
Creditors: amounts falling due after more than one year: |  | (6,040) | (17,500)
Total net assets (liabilities): |  | 6,325,575 | 4,917,449
Capital and reserves
Called up share capital: |  | 120,000 | 120,000
Revaluation reserve: | 8 | 566,989 | 0
Profit and loss account: |  | 5,638,586 | 4,797,449
Shareholders funds: |  | 6,325,575 | 4,917,449

The notes form part of these financial statements

# BROOK DESIGN HARDWARE LIMITED

## Balance sheet statements

For the year ending 31 October 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 September 2025
and signed on behalf of the board by:

Name: Mr D Gormley
Status: Director

The notes form part of these financial statements

# BROOK DESIGN HARDWARE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# BROOK DESIGN HARDWARE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 2. Employees

| 2024 | 2023
--- | --- | ---
Average number of employees during the period | 39 | 39

# BROOK DESIGN HARDWARE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 November 2023 | 492,747
At 31 October 2024 | 492,747
Amortisation |
At 01 November 2023 | 22,367
Charge for year | 92,947
At 31 October 2024 | 115,314
Net book value |
At 31 October 2024 | 377,433
At 31 October 2023 | 470,380

# BROOK DESIGN HARDWARE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 November 2023 | 3,555,922
Additions | 27,895
Revaluations | 566,989
At 31 October 2024 | 4,150,806
Depreciation |
At 01 November 2023 | 2,775,341
Charge for year | 71,293
Other adjustments | (1,012,777)
At 31 October 2024 | 1,833,857
Net book value |
At 31 October 2024 | 2,316,949
At 31 October 2023 | 780,581

# BROOK DESIGN HARDWARE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 5. Fixed investments

This is comprised of an investment in a subsidiary investment.

# BROOK DESIGN HARDWARE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 6. Debtors

| 2024 | 2023
--- | --- | ---
| £ | £
Debtors due after more than one year: | 2,364,470 | 3,052,452

# BROOK DESIGN HARDWARE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 7. Creditors: amounts falling due within one year note

Barclays Bank plc hold a legal charge over the property known as Brook House, Dunmurry Industrial Estate and also hold a fixed and floating charge over the property or undertaking of the company. Upstream Trade Finance Limited hold a fixed and floating charge over the property or undertaking of the company. Upstream Working Capital Limited hold a fixed and floating charge over the property or undertaking of the company. NI Growth Fund II LP hold 2 charges over the company. The charge registered in December 2021 is a fixed and floating charge over the property or undertaking of the company. The charge registered in July 2024 is over "The property situate and known as Brook House, Dunmurry Industrial Estate, Dunmurry, Belfast being more particularly comprised in land registry folio AN28935 County Antrim." This charge contains a fixed and floating charge. On 25 April 2025 a charge was registered in favour of Upstream Working Capital Ltd. This a charge over "All that and those the lands hereditaments and premises situate and known as Brook House, Dunmurry Industrial Estate, Dunmurry, Belfast, being all the of the lands comprised in Land Registry folio AN28935 County Antrim." This contains a fixed and floating charge. The floating charge covers all the property or undertaking of the company).

# BROOK DESIGN HARDWARE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 8. Revaluation reserve

| 2024
--- | ---
| £
Balance at 01 November 2023 | 0
Surplus or deficit after revaluation | 566,989
Balance at 31 October 2024 | 566,989

# BROOK DESIGN HARDWARE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 9. Related party transactions

Name of the related party: | Brook Vent Holdings Limited
Relationship: | Parent company
Description of the Transaction: | The company provides an interest free loan to its parent company Brook Vent Holdings Limited. As at the balance sheet date Brook Vent Holdings Limited owed Brook Design Hardware Limited a total of £2,361,107 (2023: £2,364,470). Brook Vent Holdings Limited charges a management fee to the company for services providedwhich amounted to £844,063 (2023: £762,993).
£
Balance at 01 November 2023 |  | 2,364,470
Balance at 31 October 2024 |  | 2,361,107

Name of the related party: | Brookvent Polska
Relationship: | Subsidiary
Description of the Transaction: | The company owns 100% of the share capital of Brookvent Polska (a company registered in Poland). Included in debtors is an amount of £612,011 (2023: £898,357) which Brookvent Polska owed Brook Design Hardware Limited at the balance sheet date. Brook Design Hardware charged a management fee and license fee to Brookvent Polska for services provided which amounted to £NIL (2023: £654,834).
£
Balance at 01 November 2023 |  | 898,357
Balance at 31 October 2024 |  | 612,011