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Registered number: 13013965
Brooks Holdings (Langstone) Ltd
Financial Statements
For The Year Ended 30 November 2025
Brooks Holdings (Langstone) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Brooks Holdings (Langstone) Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 13013965

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 224,000 |  | 240,000
|  |  | 224,000 |  | 240,000
CURRENT ASSETS
Debtors | 5 | 1,659 |  | 79 |
Cash at bank and in hand |  | 1,281 |  | 3,018 |
|  | 2,940 |  | 3,097 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (186 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,940 |  | 2,911
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 226,940 |  | 242,911
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (205,686 ) |  | (205,664 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,443 ) |  | (8,287 )
NET ASSETS |  |  | 15,811 |  | 28,960
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 11 |  | 22,172 |  | 35,328
Profit and Loss Account |  |  | (6,461 ) |  | (6,468 )
SHAREHOLDERS' FUNDS |  |  | 15,811 |  | 28,960

Page 1
Page 2
Brooks Holdings (Langstone) Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

Mr T Brooks Director
23 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brooks Holdings (Langstone) Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Brooks Holdings (Langstone) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13013965 . The registered office is 1 The Briars, Waterberry Drive, Waterlooville, Hampshire, PO7 7YH.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Brooks Holdings (Langstone) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 | 240,000
Revaluations | (16,000)
As at 30 November 2025 | 224,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 196,385 |  | 196,385

The investment property has been revalued at fair value based on the Directors knowledge of the local market. No independent valuation has been carried out at this time.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,659 |  | 79

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | 186

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 205,686 |  | 205,664

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 205,686 |  | 205,644

8. Secured Creditors
Of the creditors the following amounts are secured. They are secured by way of legal mortgage against the investment property.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 205,664 |  | 205,664

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Brooks Holdings (Langstone) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Teddington Brooks | - | 20 | - | - | 20

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

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 December 2024 | 35,328 | (6,468 )
Loss for year | - | (13,149)
Deficit on revaluation | (16,000) | -
Other comprehensive income for the year | (16,000 ) | -
Total comprehensive income for the year | (16,000) | (13,149 )
Transfer from revaluation reserve | - | 13,156
Transfer to/from Profit & Loss Account | 2,844 | -
As at 30 November 2025 | 22,172 | (6,461 )

12. Ultimate Controlling Party
The company's ultimate controlling party is Mr T Brooks and Ms M Brooks by virtue of their ownership of 100% of the issued share capital in the company.
Page 5