Company registration number 04059568 (England and Wales)
MILLBROOKE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
MILLBROOKE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MILLBROOKE LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
-
0
-
0
Tangible assets
5
95,179
90,159
Current assets
Stocks
6,500
4,000
Debtors
6
487
1,029
Cash at bank and in hand
2,558
3,376
9,545
8,405
Creditors: amounts falling due within one year
7
(85,414)
(83,291)
Net current liabilities
(75,869)
(74,886)
Total assets less current liabilities
19,310
15,273
Creditors: amounts falling due after more than one year
8
-
0
(8,334)
Provisions for liabilities
(18,084)
(17,130)
Net assets/(liabilities)
1,226
(10,191)
Capital and reserves
Called up share capital
303
303
Profit and loss reserves
923
(10,494)
Total equity
1,226
(10,191)
MILLBROOKE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

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

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.

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 18 May 2026
Mr K Miah
Director
Company registration number 04059568 (England and Wales)
MILLBROOKE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Millbrooke Limited is a private company limited by shares incorporated in England and Wales. The registered office is 270 Havant Road, Drayton, Portsmouth, Hampshire, United Kingdom, PO6 1PA.

1.1
Basis of preparation

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.

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
Revenue

Turnover represents amounts received for meals and drinks net of VAT.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
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:

Leasehold land and buildings
in accordance with the property lease
Plant and equipment
15% reducing balance
Computers
25% reducing balance

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.

1.6
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.7
Taxation

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

MILLBROOKE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
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.

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.

1.8
Retirement benefits

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

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
8
8
MILLBROOKE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
35,000
Amortisation and impairment
At 1 September 2024 and 31 August 2025
35,000
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
5
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Computers
Total
£
£
£
£
Cost
At 1 September 2024
113,931
59,027
227,450
400,408
Additions
-
0
802
34,150
34,952
At 31 August 2025
113,931
59,829
261,600
435,360
Depreciation and impairment
At 1 September 2024
113,931
46,371
149,947
310,249
Depreciation charged in the year
-
0
2,019
27,913
29,932
At 31 August 2025
113,931
48,390
177,860
340,181
Carrying amount
At 31 August 2025
-
0
11,439
83,740
95,179
At 31 August 2024
-
0
12,656
77,503
90,159
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
487
1,029
MILLBROOKE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
20,285
24,130
Trade creditors
45,522
44,345
Corporation tax
1,703
(256)
Other taxation and social security
11,461
11,768
Other creditors
6,443
3,304
85,414
83,291
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
8,334
2025-08-31 2024-09-01 false false false 18 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Kowsar Miah Mr A U Ahmed 04059568 2024-09-01 2025-08-31 04059568 2025-08-31 04059568 2024-08-31 04059568 core:NetGoodwill 2025-08-31 04059568 core:NetGoodwill 2024-08-31 04059568 core:LandBuildings 2025-08-31 04059568 core:PlantMachinery 2025-08-31 04059568 core:ComputerEquipment 2025-08-31 04059568 core:LandBuildings 2024-08-31 04059568 core:PlantMachinery 2024-08-31 04059568 core:ComputerEquipment 2024-08-31 04059568 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 04059568 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 04059568 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 04059568 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 04059568 core:CurrentFinancialInstruments 2025-08-31 04059568 core:CurrentFinancialInstruments 2024-08-31 04059568 core:ShareCapital 2025-08-31 04059568 core:ShareCapital 2024-08-31 04059568 core:RetainedEarningsAccumulatedLosses 2025-08-31 04059568 core:RetainedEarningsAccumulatedLosses 2024-08-31 04059568 bus:Director1 2024-09-01 2025-08-31 04059568 core:Goodwill 2024-09-01 2025-08-31 04059568 core:LandBuildings core:LongLeaseholdAssets 2024-09-01 2025-08-31 04059568 core:PlantMachinery 2024-09-01 2025-08-31 04059568 core:ComputerEquipment 2024-09-01 2025-08-31 04059568 2023-09-01 2024-08-31 04059568 core:NetGoodwill 2024-08-31 04059568 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-08-31 04059568 core:PlantMachinery 2024-08-31 04059568 core:ComputerEquipment 2024-08-31 04059568 2024-08-31 04059568 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-08-31 04059568 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 04059568 core:Non-currentFinancialInstruments 2025-08-31 04059568 core:Non-currentFinancialInstruments 2024-08-31 04059568 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04059568 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04059568 bus:FRS102 2024-09-01 2025-08-31 04059568 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 04059568 bus:CompanySecretary1 2024-09-01 2025-08-31 04059568 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP