Registered number
05991256
Brooker Piling Solutions Limited
Unaudited Filleted Accounts
31 December 2024
Brooker Piling Solutions Limited
Registered number: 05991256
Directors' Report
The directors present their report and accounts for the year ended 31 December 2024.
Principal activities
The company's principal activity during the year continued to be the manufacture of foundation and horizontal drilling tools.
Directors
The following persons served as directors during the year:
N E Brooker
A J Brooker
Events
During the previous year, the company completed a share buyback agreement with M A Charlton, the amount of £455,000 was paid and subsequently deducted from distributable reserves.
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 29 September 2025 and signed on its behalf.
N E Brooker
Director
Brooker Piling Solutions Limited
Registered number: 05991256
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 61,467 42,340
Tangible assets 4 1,007,257 929,806
1,068,724 972,146
Current assets
Stocks 487,709 576,261
Debtors 5 580,082 496,924
Cash at bank and in hand 793 250,174
1,068,584 1,323,359
Creditors: amounts falling due within one year 6 (1,063,968) (1,028,100)
Net current assets 4,616 295,259
Total assets less current liabilities 1,073,340 1,267,405
Creditors: amounts falling due after more than one year 7 (547,788) (753,964)
Provisions for liabilities (154,146) (134,784)
Net assets 371,406 378,657
Capital and reserves
Called up share capital 2 2
Capital redemption reserve 1 1
Profit and loss account 371,403 378,654
Shareholders' funds 371,406 378,657
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N E Brooker
Director
Approved by the board on 29 September 2025
Brooker Piling Solutions Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment 15% reducing balance basis
Plant and machinery 15% reducing balance basis
Fixtures and fittings 15% reducing balance basis
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 22 22
3 Intangible fixed assets Goodwill and licences
£
Cost
At 1 January 2024 44,339
Additions 21,169
At 31 December 2024 65,508
Amortisation
At 1 January 2024 1,999
Provided during the year 2,042
At 31 December 2024 4,041
Net book value
At 31 December 2024 61,467
At 31 December 2023 42,340
Goodwill and licences are being written off in equal annual instalments over its estimated economic life of 25 years.
4 Tangible fixed assets
Office equipment Plant and machinery etc Fixture and fittings Total
£ £ £ £
Cost
At 1 January 2024 72,289 1,481,236 251,546 1,805,071
Additions - 237,063 8,722 245,785
Disposals - (95,260) - (95,260)
At 31 December 2024 72,289 1,623,039 260,268 1,955,596
Depreciation
At 1 January 2024 60,288 667,846 147,131 875,265
Charge for the year 5,961 124,036 16,687 146,684
On disposals - (73,610) - (73,610)
At 31 December 2024 66,249 718,272 163,818 948,339
Net book value
At 31 December 2024 6,040 904,767 96,450 1,007,257
At 31 December 2023 12,001 813,390 104,415 929,806
5 Debtors 2024 2023
£ £
Trade debtors 331,665 417,402
Other debtors 248,417 79,522
580,082 496,924
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 316,160 151,078
Obligations under finance lease and hire purchase contracts 240,383 179,377
Trade creditors 353,880 477,583
Taxation and social security costs 149,035 195,058
Other creditors 4,510 25,004
1,063,968 1,028,100
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 163,149 341,769
Obligations under finance lease and hire purchase contracts 329,256 342,989
Other creditors 55,383 69,206
547,788 753,964
8 Loans 2024 2023
£ £
Creditors include:
Secured bank loans 341,770 334,753
Bank loan provided by HSBC Bank PLC is partly guaranteed by a director.
9 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 943,364 796,053
10 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Loan - 106,539 - 106,539
- 106,539 - 106,539
During the year, a loan was provided to a director for £106,539 which was the maximum amount outstanding. Interest was charged at the official HMRC beneficial loan rate.

On the 3rd April 2025 the loan was fully repaid by the director.
11 Other information
Brooker Piling Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 5, Whitehall Farm
Cambridge Road
Croxton
Cambridgeshire
PE19 6SS
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