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Registration number: 03607544

Ross Brooke Limited
trading as UHY Ross Brooke
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Ross Brooke Limited trading as UHY Ross Brooke

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 13

Ross Brooke Limited trading as UHY Ross Brooke

(Registration number: 03607544)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 316,796 | 328,892
Tangible assets | 5 | 187,755 | 122,076
Investments | 6 | 75,149 | 75,149
|  | 579,700 | 526,117
Current assets |  |  |
Debtors | 7 | 3,769,489 | 3,434,803
Cash at bank and in hand |  | 1,176,769 | 618,472
|  | 4,946,258 | 4,053,275
Creditors: Amounts falling due within one year | 8 | (2,079,845) | (1,923,360)
Net current assets |  | 2,866,413 | 2,129,915
Total assets less current liabilities |  | 3,446,113 | 2,656,032
Creditors: Amounts falling due after more than one year | 8 | (114,842) | -
Provisions for liabilities |  | (62,692) | (25,826)
Net assets |  | 3,268,579 | 2,630,206
Capital and reserves |  |  |
Called up share capital |  | 4,066 | 4,066
Share premium reserve |  | 39,962 | 39,962
Other reserves |  | 51,846 | 51,846
Retained earnings |  | 3,172,705 | 2,534,332
Shareholders' funds |  | 3,268,579 | 2,630,206

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Ross Brooke Limited trading as UHY Ross Brooke

(Registration number: 03607544)
Balance Sheet as at 31 July 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 March 2026 and signed on its behalf by:

......................................... M R W Brooke Director

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company has taken advantage of the exemption not to prepare group accounts as part of a small group.

Revenue recognition

Turnover represents the value of goods and services provided during the year, net of value added tax.
In respect of long-term contracts for ongoing services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for ongoing services is recognised by reference to the stage of completion.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold improvements | Over life of lease
Fixtures and fittings | 25% per annum of cost
Plant and machinery | 25% per annum of cost
Office equipment | 25% per annum of cost
Motor vehicles | 25% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% - 20% per annum of cost

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 113 (2024 - 113).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 August 2024 | 1,448,326 | 1,448,326
Additions acquired separately | 90,442 | 90,442
At 31 July 2025 | 1,538,768 | 1,538,768
Amortisation
At 1 August 2024 | 1,119,434 | 1,119,434
Amortisation charge | 102,538 | 102,538
At 31 July 2025 | 1,221,972 | 1,221,972
Carrying amount
At 31 July 2025 | 316,796 | 316,796
At 31 July 2024 | 328,892 | 328,892

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5 | Tangible assets

| Short leasehold land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 August 2024 | 10,969 | 136,365 | 13,556 | 630,207 | - | 791,097
Additions | - | 21,527 | 6,686 | 26,121 | 87,936 | 142,270
Disposals | - | (43,233) | - | (46,075) | - | (89,308)
At 31 July 2025 | 10,969 | 114,659 | 20,242 | 610,253 | 87,936 | 844,059
Depreciation
At 1 August 2024 | 6,816 | 114,125 | 12,528 | 535,552 | - | 669,021
Charge for the year | 1,096 | 12,149 | 1,875 | 51,538 | 9,933 | 76,591
Eliminated on disposal | - | (43,233) | - | (46,075) | - | (89,308)
At 31 July 2025 | 7,912 | 83,041 | 14,403 | 541,015 | 9,933 | 656,304
Carrying amount
At 31 July 2025 | 3,057 | 31,618 | 5,839 | 69,238 | 78,003 | 187,755
At 31 July 2024 | 4,153 | 22,240 | 1,028 | 94,655 | - | 122,076

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Included within the net book value of land and buildings above is £3,057 (2024 - £4,153) in respect of short leasehold land and buildings.

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 149 | 149
Investments in associates | 75,000 | 75,000
| 75,149 | 75,149

Subsidiaries | £
Cost or valuation
At 1 August 2024 | 149
Carrying amount
At 31 July 2025 | 149
At 31 July 2024 | 149

Associates | £
Cost
At 1 August 2024 | 75,000
Carrying amount
At 31 July 2025 | 75,000
At 31 July 2024 | 75,000

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Brading Cryer Limited | 2 Old Bath Road, Newbury, Berkshire, RG14 1QL | Ordinary | 100% | 100%
Michael Robins Limited | 2 Old Bath Road, Newbury, Berkshire, RG14 1QL | Ordinary | 100% | 100%

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
Ross Brooke Estate Planning LLP | 2 Old Bath Road, Newbury, Berkshire, RG14 1QL |  | 99% | 99%
RB Tax Advisory LLP | 2 Old Bath Road, Newbury, Berkshire, RG14 1QL |  | 0% | 0%
Associates
RB (PWT) LLP | 2 Old Bath Road, Newbury, Berkshire, RG14 1QL |  | 25% | 25%
RB LG LLP | Suite I, Windrush Court, Abingdon Business Park, Abingdon, Oxfordshire, OX14 1SY |  | 25% | 25%

Brading Cryer Limited is a dormant company.
Michael Robins Limited is a dormant company.

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 1,660,836 | 1,710,709
Amounts owed by related parties | 10 | 687,857 | 622,056
Other debtors |  | 1,420,796 | 1,102,038
|  | 3,769,489 | 3,434,803

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 9,158 | 96,415
Trade creditors |  | 236,170 | 345,493
Taxation and social security |  | 868,246 | 858,589
Other creditors |  | 966,271 | 622,863
|  | 2,079,845 | 1,923,360

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 66,982 | -
Other financial liabilities |  | 47,860 | -
|  | 114,842 | -

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 9,158 | -
Other borrowings | - | 96,415
| 9,158 | 96,415

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 66,982 | -

Hire purchase contracts are secured against the assets to which they relate.
Other borrowings includes convertible ordinary shares which were convertible to unsecured debt repayable over three years when the shareholder's employment with the company ceased.

10 | Related party transactions

Other transactions with directors

At the balance sheet date, the company owed nil (2024: £5,192) to the directors.

Ross Brooke Limited trading as UHY Ross Brooke

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Income and receivables from related parties

2025 | Subsidiary £ | Associates £ | Other related parties £
Provision of services | - | 449,543 | -
Amounts receivable from related party | 17,716 | 211,841 | 458,300

2024 | Subsidiary £ | Associates £ | Other related parties £
Provision of services | - | 391,234 | -
Amounts receivable from related party | 17,378 | 140,253 | 464,425

Expenditure with and payables to related parties

2025 | Subsidiary £ | Associates £ | Other related parties £
Rendering of services | - | 66,608 | -

2024 | Associates £ | Other related parties £
Rendering of services | 86,956 | -

11 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £1,061,984 (2024 - £1,353,697).