REGISTERED NUMBER: 12146993 (England and Wales)

Financial Statements

for the Year Ended 31st August 2025

for

Bennett Brooks (Leek) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Y A O Wood FCA

C Hambleton FCA FCCA

REGISTERED OFFICE:

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

REGISTERED NUMBER:

12146993 (England and Wales)

AUDITORS:

Michael Donnan & Co Limited

Oaktree Court Business Centre

Mill Lane

Ness

Cheshire

CH64 8TP

CURRENT ASSETS

Debtors

5

189

270,098

Cash at bank and in hand

1,203

163,305

1,392

433,403

CREDITORS

Amounts falling due within one year

6

1,284

106,615

NET CURRENT ASSETS

108

326,788

TOTAL ASSETS LESS CURRENT LIABILITIES

108

326,788

CAPITAL AND RESERVES

Called up share capital

7

108

108

Retained earnings

-

326,680

SHAREHOLDERS' FUNDS

108

326,788

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th May 2026 and were signed on its behalf by:

Y A O Wood FCA - Director

1.	STATUTORY INFORMATION

Bennett Brooks (Leek) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have not been prepared on a going concern basis. During the year, the company transferred its trade, together with certain assets at carrying value to a fellow group undertaking and subsequently ceased trading operations. See note 10 for further details. The financial statements have therefore been prepared on a basis other than going concern.

Turnover

Turnover, representing amounts recoverable from clients for professional services provided during the year, is measured at the fair value of the consideration received or receivable on each client project. This includes expenses and disbursements but excludes discounts and Value Added Tax. Turnover is recognised when the consideration can be measured reliably and it is probable that future economic benefits will flow to the Company.

Accrued income, included within debtors, comprises unbilled revenue on individual client projects and is stated at fee value less provision for foreseeable losses. Where billings exceed revenue on client projects, the excess is shown as a reduction to accrued income.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 8 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2024

723,750

Disposals

(723,750

)

At 31st August 2025

-

AMORTISATION

At 1st September 2024

723,750

Eliminated on disposal

(723,750

)

At 31st August 2025

-

NET BOOK VALUE

At 31st August 2025

-

At 31st August 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Trade debtors

-

168,616

Amounts owed by group undertakings

189

96,479

Other debtors

-

5,003

189

270,098

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Trade creditors

1

9,253

Taxation and social security

1,274

96,385

Other creditors

9

977

1,284

106,615

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

108

Ordinary

£1.00

108

108

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

As explained in Note 11 to the financial statements, the company completed the process of transferring its trade, together with certain assets at carrying value, to its parent company during the year ended 31 August 2025. As required by UK accounting standards, the directors have prepared the financial statements on the basis that the company is no longer a going concern. No material adjustments arose as a result of ceasing to apply the going concern basis. Our opinion is not modified in respect of this matter.

Michael Donnan BSc FCA (Senior Statutory Auditor)

for and on behalf of Michael Donnan & Co Limited

9.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had contracted operating lease commitments amounting to £36,000 (2024: £54,000) over the contract term. However, the responsibility for payment of this lease commitment has been passed to Bennett Brooks & Co Ltd.

10.	RELATED PARTY DISCLOSURES

The company's immediate and ultimate parent undertaking is Bennett Brooks Group Limited.

Bennett Brooks Group Limited is the parent undertaking of the smallest and largest group to consolidate these financial statements. Copies of the consolidated financial statements can be obtained from Companies House.

As at 31 August 2025 the ultimate controlling party was Yvonne Wood.

11.	CESSATION OF TRADING

During the year ended 31 August 2025, the company completed the process of transferring its trade, together with certain assets at carrying value, to Bennett Brooks & Co Limited, a fellow subsidiary of Bennett Brooks Group Limited. As a result, the directors have prepared the financial statements on the basis that the company is no longer a going concern. No material adjustments arose as a result of this.