xbrl

10015071falsethat of the provision of orthodontic and oral health care services2024-03-012025-02-28http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/pt:PlantMachinery2024-02-29http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-29http://www.companieshouse.gov.uk/cd:Director12024-03-012025-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2025-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2025-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-03-012025-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2024-02-29http://www.companieshouse.gov.uk/pt:NetGoodwill2025-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-29http://www.companieshouse.gov.uk/2024-03-012025-02-28http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/cd:FRS1022024-03-012025-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:LandBuildings2024-02-29http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:LandBuildings2025-02-28iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 10015071






David Brookes Ltd


ACCOUNTS

FOR THE YEAR ENDED 28/02/2025
























Prepared By:
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU


ACCOUNTS
FOR THE YEAR ENDED 28/02/2025





DIRECTORS
David Brookes


REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
CF14 5LU


COMPANY DETAILS
registered in EW, registered number 10015071



ACCOUNTANTS
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU


ACCOUNTS
FOR THEYEARENDED28/02/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 28/02/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Intangible assets	3		139,787		151,436
Tangible assets	4		305,148		282,187

			444,935		433,623

CURRENT ASSETS
Stock		5,371		5,101
Debtors	6	-		30,669
Cash at bank and in hand		41,667		24,890
		47,038		60,660
CREDITORS: Amounts falling due within one year	7	52,109		55,415
NET CURRENT (LIABILITIES) / ASSETS			(5,071)		5,245
TOTAL ASSETS LESS CURRENT LIABILITIES			439,864		438,868


CREDITORS: Amounts falling due after more than one year	8		400,034		420,772


PROVISIONS FOR LIABILITIES AND CHARGES	9		8,947		3,274

NET ASSETS			30,883		14,822

CAPITAL AND RESERVES

Called up share capital	10		100		100
Profit and loss account			30,783		14,722
SHAREHOLDERS' FUNDS			30,883		14,822

For the year ending 28/02/2025 the company was entitled to exemption 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 directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 03/10/2025 and signed on their behalf by



.............................
David Brookes
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Land And Buildings		straight line 2%
Plant and Machinery		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.




3. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 01/03/2024	232,979	232,979
At 28/02/2025	232,979	232,979
Depreciation
At 01/03/2024	81,543	81,543
For the year	11,649	11,649
At 28/02/2025	93,192	93,192
Net Book Amounts
At 28/02/2025	139,787	139,787
At 29/02/2024	151,436	151,436




4. TANGIBLE FIXED ASSETS

	Land And	Plant and
	Buildings	Machinery	Total
	£	£	£
Cost
At 01/03/2024	270,000	47,092	317,092
Additions	-	41,146	41,146
At 28/02/2025	270,000	88,238	358,238
Depreciation
At 01/03/2024	-	34,905	34,905
For the year	5,400	12,785	18,185
At 28/02/2025	5,400	47,690	53,090
Net Book Amounts
At 28/02/2025	264,600	40,548	305,148
At 29/02/2024	270,000	12,187	282,187




5. STOCK	2025	2024
	£	£
Stock comprises:

Stock	5,371	5,101
	5,371	5,101




6. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Other debtors	-	30,669
	-	30,669




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	7,203	22,250
PAYE control	2,856	1,100
Directors current account	-	3
Trade creditors	42,050	32,062
	52,109	55,415




8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Loans >1yr	400,034	420,772
	400,034	420,772




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	7	7




10. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




11. CONTROLLING PARTY
Are the directors and shareholders of the company.




9. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	8,947	3,274
	8,947	3,274