Company Registration No. 03422117 (England and Wales)
Brooks Grocery & Offsales Ltd
Unaudited accounts
for the year ended 31 August 2025
Brooks Grocery & Offsales Ltd
Unaudited accounts
Contents
Brooks Grocery & Offsales Ltd
Company Information
for the year ended 31 August 2025
Directors
Barrie Ellis
Timothy Ellis
Company Number
03422117 (England and Wales)
Registered Office
6 KENILWORTH ROAD
BILLINGHAM
CLEVELAND
TS23 2HZ
Brooks Grocery & Offsales Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
12,253
16,496
Cash at bank and in hand
37,675
25,258
Creditors: amounts falling due within one year
(24,314)
(23,732)
Net current assets
36,793
12,868
Total assets less current liabilities
49,046
29,364
Creditors: amounts falling due after more than one year
(1,097)
(6,567)
Called up share capital
100
100
Profit and loss account
47,849
22,697
Shareholders' funds
47,949
22,797
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by
Timothy Ellis
Director
Company Registration No. 03422117
Brooks Grocery & Offsales Ltd
Notes to the Accounts
for the year ended 31 August 2025
Brooks Grocery & Offsales Ltd is a private company, limited by shares, registered in England and Wales, registration number 03422117. The registered office is 6 KENILWORTH ROAD, BILLINGHAM, CLEVELAND, TS23 2HZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Brooks Grocery & Offsales Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 September 2024
21,579
6,500
28,079
At 31 August 2025
21,579
6,500
28,079
At 1 September 2024
5,083
6,500
11,583
Charge for the year
4,243
-
4,243
At 31 August 2025
9,326
6,500
15,826
At 31 August 2025
12,253
-
12,253
At 31 August 2024
16,496
-
16,496
Amounts falling due within one year
Accrued income and prepayments
580
580
Other debtors
16,602
1,732
7
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
7,004
7,004
Taxes and social security
12,305
8,770
Brooks Grocery & Offsales Ltd
Notes to the Accounts
for the year ended 31 August 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
1,097
6,567
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).