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REGISTERED NUMBER: OC364277 (England and Wales)

Unaudited Financial Statements for the Year Ended 5 April 2025

for

Brook HQ LLP

| Brook HQ LLP (Registered number: OC364277) |

Contents of the Financial Statements

for the Year Ended 5 April 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Brook HQ LLP |

General Information

for the Year Ended 5 April 2025

| DESIGNATED MEMBERS: | Mr J L Brook

| Mr J M Brook

| Quest Property Ltd

| Mrs P Brook

| REGISTERED OFFICE: | Lower Plaza 1

| Fitzwilliam Street

| Barnsley

| South Yorkshire

| S70 2RF

| REGISTERED NUMBER: | OC364277 (England and Wales)

| ACCOUNTANTS: | Harris & Co Limited

| Chartered Accountants

| Marland House

| 13 Huddersfield Road

| Barnsley

| South Yorkshire

| S70 2LW

| Brook HQ LLP (Registered number: OC364277) |

Balance Sheet

5 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | - |  | 13,185 |  |

CURRENT ASSETS

Debtors | 6 | 77,328 |  | 67,889 |  |

Cash at bank | 57,247 |  | 62,354 |  |

134,575 |  | 130,243 |  |

CREDITORS

Amounts falling due within one year | 7 | 71,665 |  | 66,482 |  |

NET CURRENT ASSETS | 62,910 |  | 63,761 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 62,910 |  | 76,946 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 3,930 |  | 14,085 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 58,980 |  | 62,861 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 9 | 53,580 |  | 57,461 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 5,400 |  | 5,400 |  |

58,980 |  | 62,861 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 9 | 53,580 |  | 57,461 |  |

Members' other interests | 5,400 |  | 5,400 |  |

58,980 |  | 62,861 |  |

The Llp is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the Llp keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the Llp 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the Llp.

| Brook HQ LLP (Registered number: OC364277) |

Balance Sheet - continued

5 April 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 December 2025 and were signed by:

Mr J L Brook - Designated member

| Brook HQ LLP (Registered number: OC364277) |

Notes to the Financial Statements

for the Year Ended 5 April 2025

1. | STATUTORY INFORMATION

| Brook HQ LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

| The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on a going concern basis under the historical cost convention.

| Going concern

| The members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 33% on cost straight line

| Motor vehicles | - | 33% on cost straight line

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| Brook HQ LLP (Registered number: OC364277) |

Notes to the Financial Statements - continued

for the Year Ended 5 April 2025

3. | ACCOUNTING POLICIES - continued

| Members' participation rights

| Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

| Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

| Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

| Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

| Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position.

| Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

| All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

4. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2024 - NIL).

| Brook HQ LLP (Registered number: OC364277) |

Notes to the Financial Statements - continued

for the Year Ended 5 April 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 6 April 2024

| and 5 April 2025 | 36,259 |  | 336,400 |  | 372,659 |  |

| DEPRECIATION

| At 6 April 2024 | 36,259 |  | 323,215 |  | 359,474 |  |

| Charge for year | - |  | 13,185 |  | 13,185 |  |

| At 5 April 2025 | 36,259 |  | 336,400 |  | 372,659 |  |

| NET BOOK VALUE

| At 5 April 2025 | - |  | - |  | - |  |

| At 5 April 2024 | - |  | 13,185 |  | 13,185 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 77,328 |  | 67,889 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts | - |  | 13,135 |  |

| Trade creditors | 207 |  | 349 |  |

| Taxation and social security | 30,798 |  | 10,412 |  |

| Other creditors | 30,660 |  | 32,586 |  |

71,665 |  | 66,482 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 3,930 |  | 14,085 |  |

9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Loans from members |  | 53,580 |  | 57,461 |  |

| Falling due within one year |  | 53,580 |  | 57,461 |  |

| ,

| Brook HQ LLP (Registered number: OC364277) |

Notes to the Financial Statements - continued

for the Year Ended 5 April 2025

10. | RELATED PARTY DISCLOSURES

| Companies under common control

| During the year the company charged management charges amounting to £110,314 (2024: £187,446) to companies under common control.