Registration number: 06581186

Hoo Brook Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Hoo Brook Limited

Company Information

Directors

Mr M Beckett Ms E Verwey

Company secretary

Mr M Beckett

Registered office

Unit C The Forecourt 12 Albion Street Hanley Stoke on Trent Staffordshire ST1 1QH

Accountants

Howsons Chartered Accountants Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Hoo Brook Limited

(Registration number: 06581186)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets		3,000	4,500
Tangible assets	5	4,425	6,394
		7,425	10,894
Current assets
Debtors	6	84,034	69,860
Cash at bank and in hand		53,218	38,685
		137,252	108,545
Creditors: Amounts falling due within one year	7	(115,811)	(118,472)
Net current assets/(liabilities)		21,441	(9,927)
Total assets less current liabilities		28,866	967
Creditors: Amounts falling due after more than one year	7	(80,423)	(157,345)
Net liabilities		(51,557)	(156,378)
Capital and reserves
Called up share capital		100	100
Retained earnings		(51,657)	(156,478)
Shareholders' deficit		(51,557)	(156,378)

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Hoo Brook Limited

(Registration number: 06581186)
Balance Sheet as at 30 April 2025

Approved and authorised by the Board on 23 October 2025 and signed on its behalf by:
 

......................................... Mr M Beckett Company secretary and director

Hoo Brook Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit C The Forecourt
12 Albion Street
Hanley
Stoke on Trent
Staffordshire
ST1 1QH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Hoo Brook Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% straight line basis
Office equipment	25% straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Hoo Brook Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, 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 receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 20).

Hoo Brook Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2024	15,000	15,000
At 30 April 2025	15,000	15,000
Amortisation
At 1 May 2024	10,500	10,500
Charge for the year	1,500	1,500
At 30 April 2025	12,000	12,000
Carrying amount
At 30 April 2025	3,000	3,000
At 30 April 2024	4,500	4,500

 

Hoo Brook Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Office equipment £	Total £
Cost or valuation
At 1 May 2024	93,809	4,917	69,569	168,295
Additions	-	-	482	482
Disposals	-	(4,917)	-	(4,917)
At 30 April 2025	93,809	-	70,051	163,860
Depreciation
At 1 May 2024	93,809	4,917	63,174	161,900
Charge for the year	-	-	2,452	2,452
Eliminated on disposal	-	(4,917)	-	(4,917)
At 30 April 2025	93,809	-	65,626	159,435
Carrying amount
At 30 April 2025	-	-	4,425	4,425
At 30 April 2024	-	-	6,394	6,394

6

Debtors

	2025 £	2024 £
Trade debtors	12,245	4,029
Other debtors	67,589	37,105
Deferred tax assets	4,200	28,726
	84,034	69,860

Hoo Brook Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7

Creditors

	2025 £	2024 £
Due within one year
Bank borrowings	34,920	36,718
Trade creditors	13,859	14,018
Taxation and social security	51,319	40,703
Other creditors	15,713	17,033
Directors' loan account	-	10,000
	115,811	118,472