IRIS Accounts Production v25.2.0.378 09640508 Board of Directors 1.3.24 28.2.25 28.2.25 true false true false false true false Fair value model A Ordinary 0.01000 B Ordinary 0.01000 C Ordinary 0.01000 D Ordinary 0.01000 E Ordinary 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09640508 2024-02-29 09640508 2025-02-28 09640508 2024-03-01 2025-02-28 09640508 2023-02-28 09640508 2023-03-01 2024-02-29 09640508 2024-02-29 09640508 ns15:EnglandWales 2024-03-01 2025-02-28 09640508 ns14:PoundSterling 2024-03-01 2025-02-28 09640508 ns10:Director1 2024-03-01 2025-02-28 09640508 ns10:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 09640508 ns10:SmallEntities 2024-03-01 2025-02-28 09640508 ns10:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 09640508 ns10:SmallCompaniesRegimeForDirectorsReport 2024-03-01 2025-02-28 09640508 ns10:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09640508 ns10:FullAccounts 2024-03-01 2025-02-28 09640508 ns10:OrdinaryShareClass1 2024-03-01 2025-02-28 09640508 ns10:OrdinaryShareClass2 2024-03-01 2025-02-28 09640508 ns10:OrdinaryShareClass3 2024-03-01 2025-02-28 09640508 ns10:OrdinaryShareClass4 2024-03-01 2025-02-28 09640508 ns10:OrdinaryShareClass5 2024-03-01 2025-02-28 09640508 ns10:Director2 2024-03-01 2025-02-28 09640508 ns10:Director3 2024-03-01 2025-02-28 09640508 ns10:RegisteredOffice 2024-03-01 2025-02-28 09640508 ns5:CurrentFinancialInstruments 2025-02-28 09640508 ns5:CurrentFinancialInstruments 2024-02-29 09640508 ns5:Non-currentFinancialInstruments 2025-02-28 09640508 ns5:Non-currentFinancialInstruments 2024-02-29 09640508 ns5:ShareCapital 2025-02-28 09640508 ns5:ShareCapital 2024-02-29 09640508 ns5:SharePremium 2025-02-28 09640508 ns5:SharePremium 2024-02-29 09640508 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 09640508 ns5:RetainedEarningsAccumulatedLosses 2024-02-29 09640508 ns5:PlantMachinery 2024-03-01 2025-02-28 09640508 ns5:FurnitureFittings 2024-03-01 2025-02-28 09640508 ns5:MotorVehicles 2024-03-01 2025-02-28 09640508 ns5:PlantMachinery 2024-02-29 09640508 ns5:FurnitureFittings 2024-02-29 09640508 ns5:MotorVehicles 2024-02-29 09640508 ns5:PlantMachinery 2025-02-28 09640508 ns5:FurnitureFittings 2025-02-28 09640508 ns5:MotorVehicles 2025-02-28 09640508 ns5:PlantMachinery 2024-02-29 09640508 ns5:FurnitureFittings 2024-02-29 09640508 ns5:MotorVehicles 2024-02-29 09640508 ns5:CostValuation 2024-02-29 09640508 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 09640508 ns5:CostValuation 2025-02-28 09640508 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 09640508 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-02-29 09640508 ns10:OrdinaryShareClass1 2025-02-28 09640508 ns10:OrdinaryShareClass2 2025-02-28 09640508 ns10:OrdinaryShareClass3 2025-02-28 09640508 ns10:OrdinaryShareClass4 2025-02-28 09640508 ns10:OrdinaryShareClass5 2025-02-28

REGISTERED NUMBER: 09640508 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED (REGISTERED NUMBER: 09640508)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

| DIRECTORS: | Mr D L Brooks

| Mr O J Brooks

| Mrs P L Brooks

| REGISTERED OFFICE: | The Old Sawmill

| New Mill Bank

| Bolsterstone

| Sheffield

| South Yorkshire

| S36 3ZG

| REGISTERED NUMBER: | 09640508 (England and Wales)

| ACCOUNTANTS: | Gibson Booth Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

| BANKERS: | National Westminster Bank

| 5 Market Place

| Chesterfield

| Derbyshire

| S40 1TW

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED (REGISTERED NUMBER: 09640508)

BALANCE SHEET

28 FEBRUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 95,713 |  | 108,881 |  |

Investments | 5 | 835,566 |  | 800,445 |  |

Investment property | 6 | 3,657,955 |  | 3,634,751 |  |

4,589,234 |  | 4,544,077 |  |

CURRENT ASSETS

Debtors | 7 | 2,844,269 |  | 2,869,151 |  |

Cash at bank | 21,046 |  | 23,904 |  |

2,865,315 |  | 2,893,055 |  |

CREDITORS

Amounts falling due within one year | 8 | 173,132 |  | 170,865 |  |

NET CURRENT ASSETS | 2,692,183 |  | 2,722,190 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,281,417 |  | 7,266,267 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (467,633 | ) | (476,974 | ) |

PROVISIONS FOR LIABILITIES | (5,899 | ) | (5,899 | ) |

NET ASSETS | 6,807,885 |  | 6,783,394 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 750 |  | 750 |  |

Share premium | 6,152,922 |  | 6,152,922 |  |

Retained earnings | 654,213 |  | 629,722 |  |

SHAREHOLDERS' FUNDS | 6,807,885 |  | 6,783,394 |  |

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED (REGISTERED NUMBER: 09640508)

BALANCE SHEET - continued

28 FEBRUARY 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 27 October 2025 and were signed on its behalf by:

Mr O J Brooks - Director

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED (REGISTERED NUMBER: 09640508)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| Brooks Brothers and Sons Developments 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Preparation of consolidated financial statements

| The financial statements contain information about Brooks Brothers and Sons Developments 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.

| Significant judgements and estimates

| No judgements have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

| When the outcome of a transaction can be estimated reliably, turnover from holiday property rentals is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to contractual obligations fulfilled.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Revenue grants

| Grants which are received for compensation for expenses or losses which have already been incurred are recognisable in income when the grant is received or receivable

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED (REGISTERED NUMBER: 09640508)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Fixed assets under construction are recorded at the actual cost incurred for the construction.

| Costs include all expenditure incurred for construction projects. A fixed asset under construction is transferred to investment properties when it has reached the working condition for its intended use. No depreciation is provided for fixed assets under construction.

| 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.

| Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

| Investments

| Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through the profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED (REGISTERED NUMBER: 09640508)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 March 2024 | 17,583 |  | 118,024 |  | 106,269 |  | 241,876 |  |

| Additions | 12,066 |  | 2,130 |  | - |  | 14,196 |  |

| At 28 February 2025 | 29,649 |  | 120,154 |  | 106,269 |  | 256,072 |  |

| DEPRECIATION

| At 1 March 2024 | 1,712 |  | 79,395 |  | 51,888 |  | 132,995 |  |

| Charge for year | 3,586 |  | 10,183 |  | 13,595 |  | 27,364 |  |

| At 28 February 2025 | 5,298 |  | 89,578 |  | 65,483 |  | 160,359 |  |

| NET BOOK VALUE

| At 28 February 2025 | 24,351 |  | 30,576 |  | 40,786 |  | 95,713 |  |

| At 29 February 2024 | 15,871 |  | 38,629 |  | 54,381 |  | 108,881 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 March 2024 | 800,445 |  |

| Revaluations | 35,121 |  |

| At 28 February 2025 | 835,566 |  |

| NET BOOK VALUE

| At 28 February 2025 | 835,566 |  |

| At 29 February 2024 | 800,445 |  |

| Cost or valuation at 28 February 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2024 | 835,566 |  |

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED (REGISTERED NUMBER: 09640508)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2024 | 3,634,751 |  |

| Additions | 23,204 |  |

| At 28 February 2025 | 3,657,955 |  |

| NET BOOK VALUE

| At 28 February 2025 | 3,657,955 |  |

| At 29 February 2024 | 3,634,751 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 2,821,010 |  | 2,848,202 |  |

| Prepayments and accrued income | 23,259 |  | 20,949 |  |

2,844,269 |  | 2,869,151 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 7,600 |  |

| Trade creditors | 7,304 |  | 883 |  |

| Social security and other taxes | 1,451 |  | 1,331 |  |

| VAT | 1,539 |  | 3,416 |  |

| Other creditors | 148 |  | 11 |  |

| Directors' current accounts | 105,512 |  | 106,006 |  |

| Accruals and deferred income | 57,178 |  | 51,618 |  |

173,132 |  | 170,865 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Directors' loan accounts | 467,633 |  | 476,974 |  |

BROOKS BROTHERS AND SONS DEVELOPMENTS

LIMITED (REGISTERED NUMBER: 09640508)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 48,749 | A Ordinary | 1p | 487 |  | 487 |  |

| 3,750 | B Ordinary | 1p | 37 |  | 37 |  |

| 3,750 | C Ordinary | 1p | 37 |  | 37 |  |

| 18,750 | D Ordinary | 1p | 188 |  | 188 |  |

| 1 | E Ordinary | 1p | 1 |  | 1 |  |

750 |  | 750 |  |