REGISTERED NUMBER: 07334742 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

J. L. Brooks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D A Longfellow

SECRETARY:

Mrs E D Longfellow

REGISTERED OFFICE:

Unit 1, Low Hall Business Park

Low Hall Road

Horsforth

Leeds

West Yorkshire

LS18 4EG

REGISTERED NUMBER:

07334742 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Intangible assets

4

4,800

5,600

Tangible assets

5

181,933

212,953

Investments

6

1

1

186,734

218,554

CURRENT ASSETS

Stocks

561,379

479,218

Debtors

7

776,580

903,164

Cash at bank and in hand

501,372

272,813

1,839,331

1,655,195

CREDITORS

Amounts falling due within one year

8

1,079,620

1,084,207

NET CURRENT ASSETS

759,711

570,988

TOTAL ASSETS LESS CURRENT LIABILITIES

946,445

789,542

CREDITORS

Amounts falling due after more than one year

9

(84,410

)

(176,994

)

PROVISIONS FOR LIABILITIES

(45,034

)

(52,761

)

NET ASSETS

817,001

559,787

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

816,901

559,687

SHAREHOLDERS' FUNDS

817,001

559,787

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 December 2025 and were signed by:

D A Longfellow - Director

1.	STATUTORY INFORMATION

J. L. Brooks 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover comprises the value of sales (excluding VAT, similar taxes and trade discounts) of goods and services provided in the normal course of business. Revenue is recognised when the goods are despatched, which is the same day on which the goods are delivered and hence is the point at which the risks and rewards of ownership pass to the buyer.

Goodwill

Goodwill, being the amount paid in connection with the aquisition of businesses in 2010 and 2019, has been fully amortised. Goodwill on the aquisition of a business in 2021 is being amortised over 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit & loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and 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 substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

312,800

AMORTISATION

At 1 November 2024

307,200

Amortisation for year

800

At 31 October 2025

308,000

NET BOOK VALUE

At 31 October 2025

4,800

At 31 October 2024

5,600

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

20,394

7,084

307,757

7,354

342,589

Additions

2,599

8,022

13,750

1,994

26,365

At 31 October 2025

22,993

15,106

321,507

9,348

368,954

DEPRECIATION

At 1 November 2024

8,454

1,527

114,867

4,788

129,636

Charge for year

2,181

2,036

51,664

1,504

57,385

At 31 October 2025

10,635

3,563

166,531

6,292

187,021

NET BOOK VALUE

At 31 October 2025

12,358

11,543

154,976

3,056

181,933

At 31 October 2024

11,940

5,557

192,890

2,566

212,953

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

208,260

DEPRECIATION

At 1 November 2024

62,384

Charge for year

36,472

At 31 October 2025

98,856

NET BOOK VALUE

At 31 October 2025

109,404

At 31 October 2024

145,876

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

1

NET BOOK VALUE

At 31 October 2025

1

At 31 October 2024

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

593,917

700,091

Other debtors

182,663

203,073

776,580

903,164

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

49,999

50,000

Hire purchase contracts (see note 10)

42,586

38,728

Trade creditors

767,843

808,882

Taxation and social security

193,203

178,664

Other creditors

25,989

7,933

1,079,620

1,084,207

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

20,834

70,833

Hire purchase contracts (see note 10)

63,576

106,161

84,410

176,994

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.10.25

31.10.24

£

£

Net obligations repayable:

Within one year

42,586

38,728

Between one and five years

63,576

106,161

106,162

144,889

Non-cancellable

operating leases

31.10.25

31.10.24

£

£

Within one year

169,000

150,000

Between one and five years

445,417

587,500

614,417

737,500

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Bank loans

70,833

120,833

Allica Bank Ltd holds a fixed and floating charge over the assets of the company.

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

D A Longfellow

Balance outstanding at start of year

-

-

Amounts advanced

40,842

43,144

Amounts repaid

(40,842

)

(43,144

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-