Brookes Decorators ltd - Filleted accounts

Registered number

05816045

Brookes Decorators ltd

Filleted Accounts

31 May 2025

Brookes Decorators ltd
Registered number:		05816045
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		11,285			14,931

Current assets
Debtors	4	93,243			86,835
Cash at bank and in hand		47,771			38,933
		141,014			125,768

Creditors: amounts falling due within one year	5	(43,737)			(37,569)

Net current assets			97,277			88,199

Total assets less current liabilities			108,562			103,130

Creditors: amounts falling due after more than one year	6		(39,715)			(55,694)

Provisions for liabilities			(1,938)			(2,620)


Net assets			66,909			44,816

Capital and reserves
Called up share capital			90			90
Profit and loss account			66,819			44,726

Shareholders' funds			66,909			44,816

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.




A Broookes
Director
Approved by the board on 22 October 2025

Brookes Decorators ltd
Notes to the Accounts
for the year ended 31 May 2025


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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years





	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			8		8


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2024	5,214		36,456		41,670
	At 31 May 2025	5,214		36,456		41,670

	Depreciation
	At 1 June 2024	4,316		22,423		26,739
	Charge for the year	138		3,508		3,646
	At 31 May 2025	4,454		25,931		30,385

	Net book value
	At 31 May 2025	760		10,525		11,285
	At 31 May 2024	898		14,033		14,931


4	Debtors			2025		2024
£					£

	Trade debtors			91,954		85,174
	Other debtors			1,289		1,661
				93,243		86,835


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			2,527		-
	Obligations under finance lease and hire purchase contracts			-		696
	Trade creditors			15,219		18,854
	Taxation and social security costs			24,242		16,269
	Other creditors			1,749		1,750
				43,737		37,569


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			27,648		33,044
	Trade creditors			12,067		22,650
				39,715		55,694


7	Other information

	Brookes Decorators ltd is a private company limited by shares and incorporated in England. Its registered office is:
	2 Beacon Road
	Billinge
	WN5 7HE