Company Registration No. 06000714 (England and Wales)
Brookmans Electrical Wholesalers Limited
Unaudited accounts
for the year ended 31 March 2025
Brookmans Electrical Wholesalers Limited
Unaudited accounts
Contents
Brookmans Electrical Wholesalers Limited
Company Information
for the year ended 31 March 2025
Directors
T W Brooks
D P Brooks
Company Number
06000714 (England and Wales)
Registered Office
Unit C2, Dinas Enterprise Park
Cymmer Road
Porth
CF39 9BT
Accountants
R H Jeffs & Rowe Ltd
27-28 Gelliwastad Road
Pontypridd
CF37 2BW
Brookmans Electrical Wholesalers Limited
Statement of financial position
as at 31 March 2025
Tangible assets
84,339
67,076
Inventories
134,000
140,000
Cash at bank and in hand
45,393
35,926
Creditors: amounts falling due within one year
(195,244)
(224,917)
Net current assets
101,186
103,676
Net assets
185,525
170,752
Called up share capital
2
2
Profit and loss account
185,523
170,750
Shareholders' funds
185,525
170,752
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 23 December 2025 and were signed on its behalf by
D P Brooks
Director
Company Registration No. 06000714
Brookmans Electrical Wholesalers Limited
Notes to the Accounts
for the year ended 31 March 2025
Brookmans Electrical Wholesalers Limited is a private company, limited by shares, registered in England and Wales, registration number 06000714. The registered office is Unit C2, Dinas Enterprise Park, Cymmer Road, Porth, CF39 9BT.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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
25% reducing balance
Fixtures & fittings
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Brookmans Electrical Wholesalers Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
57,245
27,011
27,790
112,046
Additions
-
-
20,990
20,990
Disposals
-
-
(9,500)
(9,500)
At 31 March 2025
57,245
27,011
39,280
123,536
At 1 April 2024
-
23,433
21,537
44,970
Charge for the year
-
610
1,849
2,459
On disposals
-
-
(8,232)
(8,232)
At 31 March 2025
-
24,043
15,154
39,197
At 31 March 2025
57,245
2,968
24,126
84,339
At 31 March 2024
57,245
3,578
6,253
67,076
Amounts falling due within one year
Trade debtors
107,275
143,396
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
850
Obligations under finance leases and hire purchase contracts
23,988
-
Trade creditors
145,935
175,040
Taxes and social security
22,984
32,166
7
Average number of employees
During the year the average number of employees was 7 (2024: 7).