Company registration number 03667725 (England and Wales)
BROOK MILLER MOBILITY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
Brook Miller Mobility Limited
BROOK MILLER MOBILITY LIMITED
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Brook Miller Mobility Limited
BROOK MILLER MOBILITY LIMITED
Statement of financial position
as at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1
1
Tangible assets
4
832,357
645,644
Current assets
Stocks
2,126,850
1,758,629
Debtors
5
351,888
405,520
Cash at bank and in hand
254,120
125,272
2,732,858
2,289,421
Creditors: amounts falling due within one year
6
(2,525,198)
(1,838,273)
Net current assets
207,660
451,148
Total assets less current liabilities
1,040,018
1,096,793
Creditors: amounts falling due after more than one year
7
(237,923)
(356,754)
Net assets
802,095
740,039
Capital and reserves
Called up share capital
8
300
300
Profit and loss reserves
801,795
739,739
Total equity
802,095
740,039
Brook Miller Mobility Limited
BROOK MILLER MOBILITY LIMITED
Statement of financial position (CONTINUED)
as at 31 March 2025
- 2 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 13 May 2025 and are signed on its behalf by:
A Westbrook
Director
Company Registration No. 03667725
Brook Miller Mobility Limited
BROOK MILLER MOBILITY LIMITED
Notes to the financial statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

Turnover

Turnover represents the fair value of consideration received for goods and services net of VAT and trade discounts provided in the normal course of business. Turnover is recognised on supply of goods and services to the customer.

Intangible fixed assets - goodwill

Acquired goodwill is written off in equal instalments over its estimated useful economic life.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% straight line
Plant and machinery
15% reducing balance
Computer equipment
25% straight line
Motor vehicles
25% reducing balance

Freehold property is not depreciated as the directors are of the opinion that the value of the property is in excess of its carrying value.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Brook Miller Mobility Limited
BROOK MILLER MOBILITY LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 March 2025
1
Accounting policies
(Continued)
- 4 -
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the income statement on a straight line basis over the term of the lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
38
34
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
1
Amortisation and impairment
At 1 April 2024 and 31 March 2025
-
0
Carrying amount
At 31 March 2025
1
At 31 March 2024
1
4
Tangible fixed assets
Leasehold improvements
Plant and machinery
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
793,472
226,580
45,750
23,565
1,089,367
Additions
-
0
296,327
-
0
-
0
296,327
At 31 March 2025
793,472
522,907
45,750
23,565
1,385,694
Depreciation and impairment
At 1 April 2024
210,644
181,649
28,591
22,839
443,723
Depreciation charged in the year
79,344
18,654
11,436
180
109,614
At 31 March 2025
289,988
200,303
40,027
23,019
553,337
Brook Miller Mobility Limited
BROOK MILLER MOBILITY LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 March 2025
4
Tangible fixed assets
Leasehold improvements
Plant and machinery
Computer equipment
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 5 -
Carrying amount
At 31 March 2025
503,484
322,604
5,723
546
832,357
At 31 March 2024
582,828
44,931
17,159
726
645,644
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
29,025
110,398
Corporation tax recoverable
-
0
2,530
Other debtors
148,256
164,567
Prepayments and accrued income
174,607
128,025
351,888
405,520
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdraft
44,000
44,000
Obligations under finance leases
70,086
83,179
Other borrowings
205,564
91,669
Trade creditors
1,447,665
884,973
Other taxation and social security
30,726
20,657
Accruals and deferred income
727,157
713,795
2,525,198
1,838,273

The bank loan and overdraft are secured by a debenture and a legal charge over the assets of the company.

Obligations under finance leases are secured on the assets to which they relate.

Brook Miller Mobility Limited
BROOK MILLER MOBILITY LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 March 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
11,000
55,000
Obligations under finance leases
174,522
171,708
Other borrowings
52,401
130,046
237,923
356,754

The bank loan is secured by a debenture and a legal charge over the assets of the company.

Obligations under finance leases are secured on the assets to which they relate.

8
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100
100 A shares of £1 each
100
100
100 B shares of £1 each
100
100
300
300
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