REGISTERED NUMBER: 11565006 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BROOKS-HILL HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Brooks-Hill

O Brooks-Hill

L Brooks-Hill

REGISTERED OFFICE:

Unit 2 Orbital 25 Business Park

Dwight Road

Watford

WD18 9DA

REGISTERED NUMBER:

11565006 (England and Wales)

ACCOUNTANTS:

EV Accountants Limited

Chartered Accountants

Unit 201, Second Floor

Metroline House

118-122 College Road

Harrow

Middlesex

HA1 1BQ

FIXED ASSETS

Investments

4

13,850,000

13,850,000

Investment property

5

695,000

554,226

14,545,000

14,404,226

CURRENT ASSETS

Debtors

6

303,387

64,282

Cash at bank

1,402,844

1,600,067

1,706,231

1,664,349

CREDITORS

Amounts falling due within one year

7

725,870

758,670

NET CURRENT ASSETS

980,361

905,679

TOTAL ASSETS LESS CURRENT LIABILITIES

15,525,361

15,309,905

CAPITAL AND RESERVES

Called up share capital

8

10,000,000

10,000,000

Fair value reserve

9

140,774

-

Retained earnings

5,384,587

5,309,905

15,525,361

15,309,905

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 9 September 2025 and were signed on its behalf by:

S Brooks-Hill - Director

1.	STATUTORY INFORMATION

Brooks-Hill Holdings 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.

Going concern

The financial statements have been prepared on a going concern basis as the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of these financial statements.

Preparation of consolidated financial statements

The financial statements contain information about Brooks-Hill Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Financial instruments

The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issue' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year not amortised.

Clarification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at an amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Turnover

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

Rental income is recognised on a receivable basis based on the period of occupancy by the tenants.

Dividend income is recognised on a receipt basis.

Unlisted investments

Unlisted investments are initially recognised at cost and recognised at fair value at year end.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

13,850,000

NET BOOK VALUE

At 31 December 2024

13,850,000

At 31 December 2023

13,850,000

The company owns 100% shareholding of Brooks-Hill Limited, a company registered in England and Wales.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

554,226

Revaluations

140,774

At 31 December 2024

695,000

NET BOOK VALUE

At 31 December 2024

695,000

At 31 December 2023

554,226

Fair value at 31 December 2024 is represented by:

£

Valuation in 2024

140,774

Cost

554,226

695,000

The investment property was revalued at 1 September 2024 on an open market basis by professional independent valuers and the directors believe that the values are not significantly different at the year end.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

238,745

-

Amounts owed by connected companies

64,282

64,282

Other debtors

360

-

303,387

64,282

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed to group undertakings

-

479,255

Amounts owed to connected companies

9,000

9,000

Taxation and social security

26,831

18,368

Other creditors

690,039

252,047

725,870

758,670

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

5,500,000

A Ordinary

£1

5,500,000

5,500,000

500,000

B Ordinary

£1

500,000

500,000

3,500,000

C Ordinary

£1

3,500,000

3,500,000

500,000

D Ordinary

£1

500,000

500,000

10,000,000

10,000,000

9.

RESERVES

Fair

value

reserve

£

Transfer of revaluation

140,774

At 31 December 2024

140,774

10.	RELATED PARTY DISCLOSURES

Amounts owed by group undertakings include £238,745 (2023 - creditor of £479,255) due from Brooks-Hill Limited, a wholly owned subsidiary of this company.

Amounts owed by connected companies include £64,282 (2023 - £64,282) due from Brooks-Hill Investments Limited.

Amounts owed to connected companies include £9,000 (2023 - £9,000) due to Brooks-Hill Investment Holdings Limited.

During the year, the investment property held by the company was let to its wholly owned subsidiary, Brooks-Hill Limited and received market rent of £38,738 (2023 - £29,792).

S Brooks-Hill, O Brooks-Hill and L Brooks-Hill are directors of Brooks-Hill Limited, Brooks-Hill Investments Limited and Brooks-Hill Investment Holdings Limited.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is S Brooks-Hill.