Company registration number 06040484 (England and Wales)
HIGHBROOK HOMES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
HIGHBROOK HOMES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
HIGHBROOK HOMES LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
697
954
Investments
4
2
4
699
958
Current assets
Stocks
169,185
124,562
Debtors
5
2,214,048
1,186,348
Cash at bank and in hand
29,263
37,672
2,412,496
1,348,582
Creditors: amounts falling due within one year
6
(633,179)
(384,755)
Net current assets
1,779,317
963,827
Total assets less current liabilities
1,780,016
964,785
Creditors: amounts falling due after more than one year
7
(667,086)
(293,550)
Provisions for liabilities
(132)
(217)
Net assets
1,112,798
671,018
Capital and reserves
Called up share capital
8
2
2
Profit and loss reserves
1,112,796
671,016
Total equity
1,112,798
671,018
HIGHBROOK HOMES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 11 February 2026
Mr C Middlebrook
Director
Company Registration No. 06040484
HIGHBROOK HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Highbrook Homes Limited is a private company limited by shares incorporated in England and Wales. The registered office is Helm Bank, Natland, Kendal, LA9 7PS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents amounts receivable for housing at completion of contracts to the extent that the company has a right to consideration arising from the performance of its contractual arrangements.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

HIGHBROOK HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

HIGHBROOK HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
4
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024 and 30 June 2025
42,827
Depreciation and impairment
At 1 July 2024
41,873
Depreciation charged in the year
257
At 30 June 2025
42,130
Carrying amount
At 30 June 2025
697
At 30 June 2024
954
HIGHBROOK HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2
4
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 July 2024
4
Disposals
(2)
At 30 June 2025
2
Carrying amount
At 30 June 2025
2
At 30 June 2024
4
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
313,981
753,280
Amounts owed by group undertakings
1,841,278
419,765
Other debtors
58,789
13,303
2,214,048
1,186,348
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
283,824
241,691
Amounts owed to group undertakings
174,405
7,498
Taxation and social security
104,695
69,899
Other creditors
70,255
65,667
633,179
384,755
HIGHBROOK HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
667,086
293,550
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Authorised
Ordinary shares of £1 each
2
2
2
2
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
1,968
13,832
10
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Other related parties
667,034
293,550
Other information

In accordance with section 33.1A of FRS102, as a parent company Highbrook Homes Limited is not required to disclose transactions with its subsidiaries, Highbrook Construction Limited, Highbrook Homes (Kirkstone) Limited and Highbrook Homes Fairfield Limited.

The company is a wholly owned subsidiary of Thoren Limited and in accordance with paragraph 33.1A of FRS102 is therefore not required to disclose transactions and balances with that company or its fellow subsidiary, Oakbrook RE Limited .

2025-06-30 2024-07-01 false false false 18 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr C Middlebrook Mrs V Middlebrook 06040484 2024-07-01 2025-06-30 06040484 2025-06-30 06040484 2024-06-30 06040484 core:OtherPropertyPlantEquipment 2025-06-30 06040484 core:OtherPropertyPlantEquipment 2024-06-30 06040484 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 06040484 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 06040484 core:CurrentFinancialInstruments 2025-06-30 06040484 core:CurrentFinancialInstruments 2024-06-30 06040484 core:Non-currentFinancialInstruments 2025-06-30 06040484 core:Non-currentFinancialInstruments 2024-06-30 06040484 core:ShareCapital 2025-06-30 06040484 core:ShareCapital 2024-06-30 06040484 core:RetainedEarningsAccumulatedLosses 2025-06-30 06040484 core:RetainedEarningsAccumulatedLosses 2024-06-30 06040484 core:ShareCapitalOrdinaryShareClass1 2025-06-30 06040484 core:ShareCapitalOrdinaryShareClass1 2024-06-30 06040484 bus:Director1 2024-07-01 2025-06-30 06040484 core:FurnitureFittings 2024-07-01 2025-06-30 06040484 2023-07-01 2024-06-30 06040484 core:OtherPropertyPlantEquipment 2024-06-30 06040484 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 06040484 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 06040484 bus:OrdinaryShareClass1 2025-06-30 06040484 bus:OrdinaryShareClass1 2024-06-30 06040484 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06040484 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06040484 bus:FRS102 2024-07-01 2025-06-30 06040484 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 06040484 bus:CompanySecretary1 2024-07-01 2025-06-30 06040484 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP