REGISTERED NUMBER: 09424031 (England and Wales)

Brooks Electrical Ltd

Unaudited Financial Statements

for the year ended

28 February 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

Chartered Accountants' Report

6

FIXED ASSETS

Tangible assets

4

-

25,714

CURRENT ASSETS

Stocks

-

250

Debtors

5

7,073

5,635

Cash at bank

7,449

34,474

14,522

40,359

CREDITORS

Amounts falling due within one year

6

(10,338

)

(34,073

)

NET CURRENT ASSETS

4,184

6,286

TOTAL ASSETS LESS CURRENT LIABILITIES

4,184

32,000

PROVISIONS FOR LIABILITIES

-

(4,886

)

NET ASSETS

4,184

27,114

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

4,182

27,112

SHAREHOLDERS' FUNDS

4,184

27,114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 9 September 2025 and were signed by:

F C Brooks - Director

1.	STATUTORY INFORMATION

Brooks Electrical Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09424031

Registered office:

1 Grove Cottage

Low Road

Great Plumstead

Norwich

Norfolk

NR13 5EB

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.

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 March 2024

34,285

Disposals

(34,285

)

At 28 February 2025

-

DEPRECIATION

At 1 March 2024

8,571

Charge for year

5,357

Eliminated on disposal

(13,928

)

At 28 February 2025

-

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

25,714

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,420

2,599

Other debtors

5,653

3,036

7,073

5,635

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

2,260

Taxation and social security

8,170

7,125

Other creditors

2,168

24,688

10,338

34,073

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

F C Brooks

Balance outstanding at start of year

(20,926

)

7,562

Amounts advanced

44,490

22,324

Amounts repaid

(23,811

)

(50,812

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(247

)

(20,926

)

This is interest free and there are no fixed repayment terms.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

TC Group

Accountants

Yare House

62-64 Thorpe Road

Norwich

Norfolk

NR1 1RY

9 September 2025