Brookswood Automotive Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14569886

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,671		172

			3,671		172
CURRENT ASSETS
Debtors	5	6,696		1,470
Cash at bank and in hand		-		12

		6,696		1,482
Creditors: Amounts Falling Due Within One Year	6	(81,597 )		(62,078 )

NET CURRENT ASSETS (LIABILITIES)			(74,901 )		(60,596 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(71,230 )		(60,424 )

NET LIABILITIES			(71,230 )		(60,424 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(71,232 )		(60,426 )

SHAREHOLDERS' FUNDS			(71,230)		(60,424)

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Brookswood Automotive Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

Mr Thomas Cullen

Director

03/03/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Brookswood Automotive Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14569886 . The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated 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% WDV
Computer Equipment	33% SLM

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	-	291	291
Additions	3,417	551	3,968

As at 31 January 2026	3,417	842	4,259

Depreciation
As at 1 February 2025	-	119	119
Provided during the period	311	158	469

As at 31 January 2026	311	277	588

Net Book Value
As at 31 January 2026	3,106	565	3,671

As at 1 February 2025	-	172	172

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Brookswood Automotive Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,394	-
Other debtors	4,302	1,470

	6,696	1,470

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	4,203	-
Bank loans and overdrafts	3,096	10,666
Other taxes and social security	406	-
Other creditors	542	542
Accruals and deferred income	1,513	825
Directors' loan accounts	71,837	50,045

	81,597	62,078

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Thomas Cullen	(50,045 )	1,630	(23,422 )	-	(71,837 )

The above loan is unsecured, interest free and repayable on demand.

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