Caseware UK (AP4) 2024.0.164 2024.0.164 2024-01-01 3 false true No description of principal activity 84 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09982018 2024-01-01 2024-12-31 09982018 2023-01-01 2023-12-31 09982018 2024-12-31 09982018 2023-12-31 09982018 2023-01-01 09982018 c:Director1 2024-01-01 2024-12-31 09982018 d:Buildings 2024-01-01 2024-12-31 09982018 d:Buildings 2024-12-31 09982018 d:Buildings 2023-12-31 09982018 d:Buildings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09982018 d:PlantMachinery 2024-01-01 2024-12-31 09982018 d:PlantMachinery 2024-12-31 09982018 d:PlantMachinery 2023-12-31 09982018 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09982018 d:MotorVehicles 2024-01-01 2024-12-31 09982018 d:MotorVehicles 2024-12-31 09982018 d:MotorVehicles 2023-12-31 09982018 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09982018 d:FurnitureFittings 2024-01-01 2024-12-31 09982018 d:FurnitureFittings 2024-12-31 09982018 d:FurnitureFittings 2023-12-31 09982018 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09982018 d:OfficeEquipment 2024-01-01 2024-12-31 09982018 d:OfficeEquipment 2024-12-31 09982018 d:OfficeEquipment 2023-12-31 09982018 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09982018 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09982018 d:CurrentFinancialInstruments 2024-12-31 09982018 d:CurrentFinancialInstruments 2023-12-31 09982018 d:Non-currentFinancialInstruments 2024-12-31 09982018 d:Non-currentFinancialInstruments 2023-12-31 09982018 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09982018 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09982018 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 09982018 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 09982018 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 09982018 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 09982018 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 09982018 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 09982018 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-12-31 09982018 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-12-31 09982018 d:ShareCapital 2024-12-31 09982018 d:ShareCapital 2023-12-31 09982018 d:RevaluationReserve 2024-01-01 2024-12-31 09982018 d:RevaluationReserve 2024-12-31 09982018 d:RevaluationReserve 2023-12-31 09982018 d:RetainedEarningsAccumulatedLosses 2024-12-31 09982018 d:RetainedEarningsAccumulatedLosses 2023-12-31 09982018 c:OrdinaryShareClass1 2024-01-01 2024-12-31 09982018 c:OrdinaryShareClass1 2024-12-31 09982018 c:OrdinaryShareClass1 2023-12-31 09982018 c:FRS102 2024-01-01 2024-12-31 09982018 c:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 09982018 c:FullAccounts 2024-01-01 2024-12-31 09982018 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09982018 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 09982018 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 09982018 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 09982018 d:TaxLossesCarry-forwardsDeferredTax 2023-12-31 09982018 d:OtherDeferredTax 2024-12-31 09982018 d:OtherDeferredTax 2023-12-31 09982018 5 2024-01-01 2024-12-31 09982018 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09982018 B R Brooks and Son Limited Unaudited Financial statements Information for filing with the registrar For the period ended 31 December 2024
B R Brooks and Son Limited Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of B R Brooks and Son Limited for the period ended 31 December 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B R Brooks and Son Limited for the period ended 31 December 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of B R Brooks and Son Limited, as a body, in accordance with the terms of our engagement letter dated 18 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of B R Brooks and Son Limited and state those matters that we have agreed to state to the Board of directors of B R Brooks and Son Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B R Brooks and Son Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that B R Brooks and Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B R Brooks and Son Limited. You consider that B R Brooks and Son Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of B R Brooks and Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Kreston Reeves LLP Chartered Accountants Canterbury 26 November 2025 Page 1
B R Brooks and Son Limited Registered number: 09982018 Balance sheet As at 31 December 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 827,126 |  | 1,095,308
|  |  | 827,126 |  | 1,095,308
Current assets |  |  |  |  |
Stocks | 5 | - |  | 367,928 |
Debtors: amounts falling due within one year | 6 | 15,982 |  | 93,440 |
Cash at bank and in hand | 7 | 301,961 |  | 128,990 |
|  | 317,943 |  | 590,358 |
Creditors: amounts falling due within one year | 8 | (469,082) |  | (239,399) |
Net current (liabilities)/assets |  |  | (151,139) |  | 350,959
Total assets less current liabilities |  |  | 675,987 |  | 1,446,267
Creditors: amounts falling due after more than one year | 9 |  | - |  | (1,299,021)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (85,132) |  | (143,157) |
|  |  | (85,132) |  | (143,157)
Net assets |  |  | 590,855 |  | 4,089
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 100 |  | 100
Revaluation reserve | 13 |  | 302,666 |  | 302,666
Profit and loss account | 13 |  | 288,089 |  | (298,677)
|  |  | 590,855 |  | 4,089
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 2
B R Brooks and Son Limited Registered number: 09982018 Balance sheet (continued) As at 31 December 2024 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 November 2025.
A Brooks
Director
The notes on pages 4 to 12 form part of these financial statements. Page 3
B R Brooks and Son Limited Notes to the financial statements For the period ended 31 December 2024 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 1.2 | Going concern
The financial statements have been prepared on a going concern basis. The directors have assessed the company's ability to continue as a going concern and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. In making this assessment, the directors have considered the company's forecasts and projections, taking into account reasonably possible changes in trading performance and the current economic environment. The directors believe that the company is well placed to manage its business risks successfully. The directors have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern.
| 1.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 1.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 4
B R Brooks and Son Limited Notes to the financial statements For the period ended 31 December 2024 1.Accounting policies (continued)
| 1.6 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 1.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% reducing balance
|  |  |  | Motor vehicles | - | 20% reducing balance
|  |  |  | Packhouse, irrigation, fittings and equipment | - | 10% reducing balance
|  |  |  | Computer and office equipment | - | 33% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
B R Brooks and Son Limited Notes to the financial statements For the period ended 31 December 2024 1.Accounting policies (continued)
| 1.8 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 1.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 1.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 1.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 6
B R Brooks and Son Limited Notes to the financial statements For the period ended 31 December 2024 1.Accounting policies (continued)
| 1.14 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
2. | General information
B R Brooks and Son Limited is a private company limited by shares and is incorporated in England and Wales with the registration number 09982018. The address of the registered office and trading address is Langdon Manor Farm, Seasalter Road, Faversham, Kent, ME13 9DA. The financial statements are presented in pound Sterling, and rounded to the nearest pound.
3. | Employees
| The average monthly number of employees, including directors, during the period was 3 (2023 - 84).
Page 7

|  | B R Brooks and Son Limited |
Notes to the financial statements For the period ended 31 December 2024
| 4. | Tangible fixed assets
|  | Land | Plant and machinery | Motor vehicles | Packhouse, irrigation, fittings and equipment | Computer and office equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 January 2024 | 825,000 | 154,240 | 401,862 | 370,981 | 25,713 | 1,777,796
| Disposals | - | (153,893) | (388,165) | (332,999) | (25,713) | (900,770)
| At 31 December 2024 | 825,000 | 347 | 13,697 | 37,982 | - | 877,026
| Depreciation |  |  |  |  |  |
| At 1 January 2024 | - | 113,775 | 307,131 | 238,309 | 23,274 | 682,489
| Charge for the period on owned assets | - | 13 | 518 | 5,697 | - | 6,228
| Disposals | - | (113,494) | (296,025) | (206,024) | (23,274) | (638,817)
| At 31 December 2024 | - | 294 | 11,624 | 37,982 | - | 49,900
| Net book value |  |  |  |  |  |
| At 31 December 2024 | 825,000 | 53 | 2,073 | - | - | 827,126
| At 31 December 2023 | 825,000 | 40,465 | 94,731 | 132,673 | 2,439 | 1,095,308
Page 8

B R Brooks and Son Limited Notes to the financial statements For the period ended 31 December 2024 At 31 October 2022 the valuation of land and buildings totaling £825,000 comprises an historic cost element of £437,734 and a revaluation element of £387,266.
5. | Stocks
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Stocks and inground valuation | - | 367,928
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 26,417
| Other debtors | 15,827 | 64,999
| Prepayments and accrued income | 155 | 2,024
|  | 15,982 | 93,440
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 301,961 | 128,990
Page 9
B R Brooks and Son Limited Notes to the financial statements For the period ended 31 December 2024
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | - | 27,000
| Trade creditors | 20,870 | 83,276
| Corporation tax | 149,005 | -
| Other taxation and social security | - | 56,892
| Other creditors | 276,707 | 47,514
| Accruals and deferred income | 22,500 | 24,717
|  | 469,082 | 239,399
| The following liabilities were secured:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | - | 27,000
|  | - | 27,000
| Details of security provided:
Barclays Bank PLC holds fixed and floating charges over the assets of the company.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | - | 999,021
| Other creditors | - | 300,000
|  | - | 1,299,021
| The following liabilities were secured:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | - | 999,021
| Details of security provided:
Barclays Bank PLC holds fixed and floating charges over the assets of the company. Page 10
B R Brooks and Son Limited Notes to the financial statements For the period ended 31 December 2024
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 27,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 28,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 90,000
| Amounts falling due after more than 5 years |  |
| Bank loans | - | 881,021
|  | - | 1,026,021
11. | Deferred taxation
|  | 2024 | 2023
|  | £ | £
| At beginning of year | (143,157) | (168,161)
| Charged to profit or loss | 58,025 | 25,004
| At end of year | (85,132) | (143,157)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | (532) | (67,577)
| Tax losses carried forward | - | 9,020
| Property revaluation | (84,600) | (84,600)
|  | (85,132) | (143,157)
Page 11
B R Brooks and Son Limited Notes to the financial statements For the period ended 31 December 2024
12. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £1.00 each | 100 | 100
13. | Reserves
Revaluation reserve The revaluation reserve relates to the accumulated revaluations surpluses in respect of freehold property and other fixed assets, less the associated deferred tax provision.
Page 12