Brook Lane Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05011994

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,140		1,621

			1,140		1,621
CURRENT ASSETS
Debtors	5	35,356		32,695
Cash at bank and in hand		155,248		104,263

		190,604		136,958
Creditors: Amounts Falling Due Within One Year	6	(57,403 )		(50,213 )

NET CURRENT ASSETS (LIABILITIES)			133,201		86,745

TOTAL ASSETS LESS CURRENT LIABILITIES			134,341		88,366

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(217 )		-

NET ASSETS			134,124		88,366

CAPITAL AND RESERVES
Called up share capital	8		250		250
Profit and Loss Account			133,874		88,116

SHAREHOLDERS' FUNDS			134,124		88,366

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Brook Lane Services Limited

Balance Sheet (continued)

As At 30 September 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

David Birch

Director

31st October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Brook Lane Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05011994 . The registered office is The Brook, 18b Shefford Road, Meppershall, Bedfordshire, SG17 5LJ.

The presentation currency of the financial statements is the Pound Sterling (GBP). Monetary amounts are rounded to the nearest whole pound.

The principal activity of the company continued to be that of providing business services in respect of accounting, finance, company secretarial and acting as nominee.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable from the provision of services, net of discounts and value added taxes.

Revenue is recognised when there is an entitlement to receive consideration for the services provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

2 to 5 years

2.4. Financial Instruments

Debtors and Creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses from impairment or amounts written off are recognised in the profit and loss account.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including related costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment if applicable. Impairment is computed as the difference between the carrying value of an asset and best estimate of the recoverable amount if sold in the open market at balance sheet date. If an arrangement constitutes a finance transaction it is measured at present value.

Cash at bank and in hand

Cash at bank and in hand is represented by cash in hand and deposits with financial institutions repayable without penalty within six months. Cash equivalents are highly liquid investments that mature within three months from date of acquisition or deposit or notice of withdrawal and are readily convertible to known amounts of cash with insignificant risks of a change in value.

Provisions for liabilities

Provisions for liabilities are made where an event has taken place that gives the company a legal or constructive obligation and a reliable estimate can be made of the amount payable, or that may become payable, taking into account relevant facts, risks, uncertainties and stages of negotiation of a settlement sum.

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Brook Lane Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items included in other comprehensive income or directly in equity.

Current or deferred taxation assets or 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 substantially enacted at the balance sheet date.

Full provision is made for deferred tax assets and liabilities arising from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes, except that recognition of deferred tax assets is limited to the sum that is likely to be recovered against the reversal of deferred tax liabilities or future taxable profits. Timing differences arise from the inclusion of income and expenditure in periods which are different for tax assessment purposes to those applicable for financial statements.

3. Average Number of Employees

The average number of employees, including the director, during the year was as follows: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	1,691

As at 30 September 2025	1,691

Depreciation
As at 1 October 2024	70
Provided during the period	481

As at 30 September 2025	551

Net Book Value
As at 30 September 2025	1,140

As at 1 October 2024	1,621

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts recoverable on contracts	21,490	21,097
Prepayments and accrued income	516	1,038
Loans - instalments receivable	2,424	2,006
Interest Receivable	1,426	-
Corporation tax recoverable	1,582	-
Deferred tax current asset	2,033	2,044

	29,471	26,185
Due after more than one year
Loans receivable	5,885	6,510

	35,356	32,695

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Brook Lane Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	9,642	9,599
Shareholders Loan Account	74	-
Accruals and deferred income	41,562	36,792
Director's loan account	6,125	3,822

	57,403	50,213

7. Deferred Taxation

The provision for deferred taxation is made up of timing differences between the treatment of items in the financial statements and deductions being available for tax purposes. The deferred tax asset represents an expectation of deductions for tax assessment purposes becoming available for relief in future accounting periods.

	2025	2024
	£	£
Accelerated capital allowances	217	-

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	250	250

9. Directors Advances, Credits and Guarantees

The following loans were due to the director during the year:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr David Birch	3,822	11,168	(8,865 )	-	6,125

The loans were unsecured, interest free and repayable on demand.

10. Related Party Transactions

The shareholders and directors loans are repayable on demand. No interest was charged or paid during the year.

The loan included under debtors is repayable by an Associate of the director and shareholders, no interest payments were received in the year.

11. Related Party nominee

The company acted as nominee and freehold title holder for a property purchased by the shareholders in March 2004. No costs were incurred nor charges made, and all expenses arising have been met by the shareholders. The company has no beneficial interest in the property.

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