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REGISTERED NUMBER: 05962847 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

D W BROOK & SON LTD

| D W BROOK & SON LTD (REGISTERED NUMBER: 05962847) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| D W BROOK & SON LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Jacob James Brook

| Andrew David Brook

| Angela Brook

| REGISTERED OFFICE: | Old Hall Farm

| Emley

| Huddersfield

| West Yorkshire

| HD8 9QT

| REGISTERED NUMBER: | 05962847 (England and Wales)

| ACCOUNTANTS: | Walter Dawson & Son

| Chartered Accountants

| 16 Omega Business Village

| Thurston Road

| Northallerton

| North Yorkshire

| DL6 2NJ

| D W BROOK & SON LTD (REGISTERED NUMBER: 05962847) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,019,948 |  | 1,025,113 |  |

1,019,948 |  | 1,025,113 |  |

CURRENT ASSETS

Stocks | 521,252 |  | 515,113 |  |

Debtors | 6 | 173,235 |  | 188,997 |  |

Cash at bank | 826,934 |  | 501,542 |  |

1,521,421 |  | 1,205,652 |  |

CREDITORS

Amounts falling due within one year | 7 | 279,787 |  | 176,183 |  |

NET CURRENT ASSETS | 1,241,634 |  | 1,029,469 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,261,582 |  | 2,054,582 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (35,026 | ) | (88,225 | ) |

PROVISIONS FOR LIABILITIES | (218,312 | ) | (258,906 | ) |

NET ASSETS | 2,008,244 |  | 1,707,451 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Profit and loss account | 2,008,144 |  | 1,707,351 |  |

2,008,244 |  | 1,707,451 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| D W BROOK & SON LTD (REGISTERED NUMBER: 05962847) |

BALANCE SHEET - continued

31 DECEMBER 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.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

Andrew David Brook - Director

| D W BROOK & SON LTD (REGISTERED NUMBER: 05962847) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| D W Brook & Son Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Entitlements have been fully amortised.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 5% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

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

| Biological assets, living plants and animals are included at the lower of cost and estimated selling price less costs to sell.

| Taxation

| Taxation for the year comprises current and deferred tax. 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 or deferred 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.

| D W BROOK & SON LTD (REGISTERED NUMBER: 05962847) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Income recognition

| Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

| Finance cost of debt

| The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the

| period of the lease.

| Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and

| depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

| D W BROOK & SON LTD (REGISTERED NUMBER: 05962847) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Entitlem'ts

£ |

| COST

| At 1 January 2025 | 10,146 |  |

| Disposals | (10,146 | ) |

| At 31 December 2025 | - |  |

| AMORTISATION

| At 1 January 2025 | 10,146 |  |

| Eliminated on disposal | (10,146 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 511,773 |  | 1,511,065 |  | 2,620 |  | 92,545 |  | 2,118,003 |  |

| Additions | 1,875 |  | 186,233 |  | 1,665 |  | 17,710 |  | 207,483 |  |

| Disposals | - |  | (14,300 | ) | - |  | - |  | (14,300 | ) |

| At 31 December 2025 | 513,648 |  | 1,682,998 |  | 4,285 |  | 110,255 |  | 2,311,186 |  |

| DEPRECIATION

| At 1 January 2025 | 201,195 |  | 826,543 |  | 526 |  | 64,626 |  | 1,092,890 |  |

| Charge for year | 25,682 |  | 173,568 |  | 1,171 |  | 11,407 |  | 211,828 |  |

| Eliminated on disposal | - |  | (13,480 | ) | - |  | - |  | (13,480 | ) |

| At 31 December 2025 | 226,877 |  | 986,631 |  | 1,697 |  | 76,033 |  | 1,291,238 |  |

| NET BOOK VALUE

| At 31 December 2025 | 286,771 |  | 696,367 |  | 2,588 |  | 34,222 |  | 1,019,948 |  |

| At 31 December 2024 | 310,578 |  | 684,522 |  | 2,094 |  | 27,919 |  | 1,025,113 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 124,504 |  | 164,375 |  |

| Other debtors | 48,731 |  | 24,622 |  |

173,235 |  | 188,997 |  |

| D W BROOK & SON LTD (REGISTERED NUMBER: 05962847) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,889 |  | 9,800 |  |

| Hire purchase contracts | 44,780 |  | 44,780 |  |

| Trade creditors | 93,249 |  | 3,750 |  |

| Taxation and social security | 101,571 |  | 53,675 |  |

| Other creditors | 32,298 |  | 64,178 |  |

279,787 |  | 176,183 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 8,419 |  |

| Hire purchase contracts | 35,026 |  | 79,806 |  |

35,026 |  | 88,225 |  |

| The company has received a bounceback loan, that is unsecured and is backed by a government guarantee.

| The obligations under finance leases and hire purchase contracts are secured by a charge over the assets purchased under these agreements.

| National Westminster Bank PLC holds a fixed and floating charge over the undertaking and all property and assets present and future including goodwill, capital buildings and plant and machinery.

9. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The assets of the pension scheme are

| held separately from those of the company in an independently administered fund. The pension cost

| represents contributions payable by the company to the fund and amounted to £674 (2024:

| £847). Contributions totalling £139 (2024: £104) were payable to the fund at the year end and are

| included in creditors.

10. | OTHER FINANCIAL COMMITMENTS

| At the 31 December 2025, there were non-cancellable operating leases totalling £31,748 (2024: £31,748).