1 April 2024 false No description of principal activity Taxfiler 2024.6 true NI654158business:PrivateLimitedCompanyLtd2024-04-012025-03-31 NI6541582024-03-31 NI6541582024-04-012025-03-31 NI654158business:AuditExemptWithAccountantsReport2024-04-012025-03-31 NI654158business:FilletedAccounts2024-04-012025-03-31 NI6541582025-03-31 NI6541582024-03-31 NI654158core:WithinOneYear2025-03-31 NI654158core:WithinOneYear2024-03-31 NI654158core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 NI654158core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 NI654158core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 NI654158core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 NI654158core:PreviouslyStatedAmount2025-03-31 NI654158core:PreviouslyStatedAmount2024-03-31 NI654158business:SmallEntities2024-04-012025-03-31 NI654158business:Director22024-04-012025-03-31 NI654158countries:NorthernIreland2024-04-012025-03-31 NI654158business:RegisteredOffice2024-04-012025-03-31 NI654158core:MotorVehicles2024-04-012025-03-31 NI654158core:FurnitureFittings2024-04-012025-03-31 NI654158core:Goodwill2024-03-31 NI654158core:Goodwill2025-03-31 NI654158core:MotorVehicles2024-03-31 NI654158core:FurnitureFittings2024-03-31 NI654158core:MotorVehicles2025-03-31 NI654158core:FurnitureFittings2025-03-31 NI654158business:OrdinaryShareClass12024-04-012025-03-31 NI654158business:OrdinaryShareClass12023-04-012024-03-31 NI6541582023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. NI654158 (Northern Ireland)
Brooklands Convenience Ltd Unaudited accounts for the year ended 31 March 2025
Brooklands Convenience Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
20,000 
20,000 
Tangible assets
28,026 
31,352 
48,026 
51,352 
Current assets
Inventories
40,000 
40,000 
Debtors
12,073 
26,047 
Cash at bank and in hand
47,494 
47,987 
99,567 
114,034 
Creditors: amounts falling due within one year
(77,734)
(88,259)
Net current assets
21,833 
25,775 
Net assets
69,859 
77,127 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
69,857 
77,125 
Shareholders' funds
69,859 
77,127 
For the year ending 31 March 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by
Gareth Pidgeon Director Company Registration No. NI654158
- 2 -
Brooklands Convenience Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Brooklands Convenience Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI654158. The registered office is 74 Balnamore Road, Ballymoney, BT53 7PT, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The directors believe that Brooklands Convenience Ltd has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20%
Fixtures & fittings
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of convenience goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
- 3 -
Brooklands Convenience Ltd Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
20,000 
At 31 March 2025
20,000 
Amortisation
At 1 April 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
20,000 
At 31 March 2024
20,000 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
26,945 
36,655 
63,600 
Additions
- 
3,013 
3,013 
At 31 March 2025
26,945 
39,668 
66,613 
Depreciation
At 1 April 2024
10,510 
21,738 
32,248 
Charge for the year
3,287 
3,052 
6,339 
At 31 March 2025
13,797 
24,790 
38,587 
Net book value
At 31 March 2025
13,148 
14,878 
28,026 
At 31 March 2024
16,435 
14,917 
31,352 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
974 
- 
Trade debtors
11,099 
26,047 
12,073 
26,047 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
650 
Trade creditors
13,582 
19,221 
Taxes and social security
3,591 
6,938 
Other creditors
2,267 
2,719 
Loans from directors
58,294 
58,731 
77,734 
88,259 
- 4 -
Brooklands Convenience Ltd Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 6 (2024: 9).
- 5 -