Company registration number: 04186709
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Brooks & Brooks International Limited
Pages for filing with the Registrar
Company registration number: 04186709
Brooks & Brooks International Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 473,732 540,006
473,732 540,006
Current assets
Stocks 37,288 37,288
Debtors 186,331 (82,070)
Cash at bank and in hand 122,825 177,115
346,444 132,333
Creditors: amounts falling due within one
year 		(514,909) (143,738)
Net current liabilities (168,465) (11,405)
Total assets less current liabilities 305,267 528,601
Creditors: Amounts falling due after more
than one year 		- (42,561)
NET ASSETS 305,267 486,040
Capital and reserves
Called up share capital 67,000 67,000
Profit and loss account 238,267 419,040
TOTAL EQUITY 305,267 486,040
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04186709
Brooks & Brooks International Limited
Balance sheet - continued
as at 31 August 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 21 May 2026 and signed on its behalf by:
Mr J Brooks, Director
21 May 2026
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Brooks & Brooks International Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Brooks & Brooks International Limited is a private company registered in England and Wales. Its registered number is 04186709. The company is limited by shares. Its registered office is 13-17 Sicilian Avenue, London, WC1A 2QH.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Long leasehold property - 10% straight line
Plant and machinery etc.:
Fixture and Fittings - 25% straight line
Computer Equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Brooks & Brooks International Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 29 (2024 - 29).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 September 2024 728,636 199,724 928,360
At 31 August 2025 728,636 199,724 928,360
Depreciation
At 1 September 2024 313,152 75,202 388,354
Charge for year 46,165 20,109 66,274
At 31 August 2025 359,317 95,311 454,628
Net book value
At 31 August 2025 369,319 104,413 473,732
At 31 August 2024 415,484 124,522 540,006
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