The Brook Coffee Shop Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 15557413

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,806		4,622

			3,806		4,622
CURRENT ASSETS
Cash at bank and in hand		251		297

		251		297
Creditors: Amounts Falling Due Within One Year		(11,117 )		(7,630 )

NET CURRENT ASSETS (LIABILITIES)			(10,866 )		(7,333 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(7,060 )		(2,711 )

NET LIABILITIES			(7,060 )		(2,711 )

CAPITAL AND RESERVES
Called up share capital	5		1,000		1,000
Profit and Loss Account			(8,060 )		(3,711 )

SHAREHOLDERS' FUNDS			(7,060)		(2,711)

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The Brook Coffee Shop Limited

Abridged Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Neale Williams

Director

27/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

The Brook Coffee Shop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15557413 . The registered office is 9 CHurch Street, Wednesfield, WV11 1SR.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

15 % SL

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 4)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	5,438

As at 31 March 2026	5,438

Depreciation
As at 1 April 2025	816
Provided during the period	816

As at 31 March 2026	1,632

Net Book Value
As at 31 March 2026	3,806

As at 1 April 2025	4,622

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The Brook Coffee Shop Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

5. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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