REGISTERED NUMBER: 05962847 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

D W BROOK & SON LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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 ) .

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

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).