Company Registration No. 09561437 (England and Wales)
Brooke & Associates Consulting Limited
Unaudited accounts
for the year ended 31 March 2025
Brooke & Associates Consulting Limited
Unaudited accounts
Contents
Brooke & Associates Consulting Limited
Company Information
for the year ended 31 March 2025
Directors
Diana Aileen Brooke
John Patrick Brooke
Company Number
09561437 (England and Wales)
Registered Office
1 The Stables Business Centre
Lon Refail
Llanfairpwll
LL61 5AJ
United Kingdom
Accountants
Power Accountants, Business and Tax Advisors Limited
Royal House, 14 Upper Northgate Street
Chester
CH1 4EE
Brooke & Associates Consulting Limited
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
13,899
3,585
Creditors: amounts falling due within one year
(14,622)
(14,796)
Net current (liabilities)/assets
(985)
8,527
Net (liabilities)/assets
(689)
8,895
Called up share capital
200
200
Profit and loss account
(889)
8,695
Shareholders' funds
(689)
8,895
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 30 November 2025 and were signed on its behalf by
John Patrick Brooke
Director
Company Registration No. 09561437
Brooke & Associates Consulting Limited
Notes to the Accounts
for the year ended 31 March 2025
Brooke & Associates Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 09561437. The registered office is 1 The Stables Business Centre, Lon Refail , Llanfairpwll, LL61 5AJ, United Kingdom.
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.
These financial statements have been prepared in accordance with the provisions of Section 1A"Small Entities “of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Fixtures & fittings
15% Reducing Balance
Computer equipment
25% Reducing Balance
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible
Brooke & Associates Consulting Limited
Notes to the Accounts
for the year ended 31 March 2025
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax.
When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
1,095
1,286
2,381
At 31 March 2025
1,095
1,286
2,381
At 1 April 2024
895
1,118
2,013
Charge for the year
30
42
72
At 31 March 2025
925
1,160
2,085
At 31 March 2025
170
126
296
At 31 March 2024
200
168
368
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
13,822
14,034
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).