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Registered number: 07337246
Brookes and Brookes Limited
Financial Statements
For The Year Ended 31 August 2025
Brookes and Brookes Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Brookes and Brookes Limited
Accountants' Report
For The Year Ended 31 August 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Brookes and Brookes Limited for the year ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brookes and Brookes Limited which comprise the Profit and Loss Account, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Brookes and Brookes Limited , as a body, in accordance with the terms of our engagement letter dated 22 August 2011. Our work has been undertaken solely to prepare for your approval the accounts of Brookes and Brookes Limited and state those matters that we have agreed to state to the directors of Brookes and Brookes Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brookes and Brookes Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Brookes and Brookes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Brookes and Brookes Limited . You consider that Brookes and Brookes Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Brookes and Brookes 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 financial statements.

7 April 2026

Pinstripe Ltd
Pure Offices Kestrel Court
Harbour Road
Portishead
Bristol
BS20 7AN
Page 1
Page 2
Brookes and Brookes Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07337246

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 507 |  | 676
|  |  | 507 |  | 676
CURRENT ASSETS
Debtors | 5 | 36,063 |  | 15,586 |
Cash at bank and in hand |  | 11,827 |  | 10,881 |
|  | 47,890 |  | 26,467 |
Creditors: Amounts Falling Due Within One Year | 6 | (15,158 ) |  | (11,304 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 32,732 |  | 15,163
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 33,239 |  | 15,839
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (127 ) |  | (169 )
NET ASSETS |  |  | 33,112 |  | 15,670
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 33,102 |  | 15,660
SHAREHOLDERS' FUNDS |  |  | 33,112 |  | 15,670

Page 2
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Brookes and Brookes Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Tanya Brookes Director
7 April 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Brookes and Brookes Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Brookes and Brookes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07337246 . The registered office is Pure Offices Kestrel Court, Harbour Road, Portishead, Bristol, BS20 7AN.
The presentation currency of the financial statements is the Pound Sterling (£)
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.
Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses
Depreciation is provided at following annual rates in order to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on cost
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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Brookes and Brookes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 850 | 1,489 | 9,682 | 12,021
Disposals | (850 ) | - | - | (850 )
As at 31 August 2025 | - | 1,489 | 9,682 | 11,171
Depreciation
As at 1 September 2024 | 850 | 1,265 | 9,230 | 11,345
Provided during the period | - | 56 | 113 | 169
Disposals | (850 ) | - | - | (850 )
As at 31 August 2025 | - | 1,321 | 9,343 | 10,664
Net Book Value
As at 31 August 2025 | - | 168 | 339 | 507
As at 1 September 2024 | - | 224 | 452 | 676

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,956 |  | 13,475
Other debtors | 15,107 |  | 2,111
| 36,063 |  | 15,586

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Taxation and social security | 15,158 |  | 11,304

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Brookes and Brookes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 September 2024 | 169 | 169
Deferred taxation | (42 ) | (42 )
Balance at 31 August 2025 | 127 | 127

The provision for deferred taxation is made up of accelerated capital allowances.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

9. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the financial year were as follows:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Tanya Brookes | 1,870 | 65,194 | (52,069 ) | - | 14,995

Other than movements on the directors' loan accounts with the company, there were no other advances, credits and guarantees with the directors during the accounting period.
The above directors' loan was repaid on 7th April 2026.
10. Related Party Transactions
During the year, total dividends of £38,200 (2024: £38,200) were paid to the directors.
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