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Registered number: 11227979
Brookstone Accountancy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Brookstone Accountancy Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Brookstone Accountancy Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11227979

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 489
Tangible Assets | 5 |  | 1,282 |  | 566
|  |  | 1,282 |  | 1,055
CURRENT ASSETS
Debtors | 6 | 981 |  | 28,332 |
Cash at bank and in hand |  | 72,661 |  | 97,359 |
|  | 73,642 |  | 125,691 |
Creditors: Amounts Falling Due Within One Year | 7 | (5,469 ) |  | (36,510 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 68,173 |  | 89,181
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 69,455 |  | 90,236
NET ASSETS |  |  | 69,455 |  | 90,236
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 69,355 |  | 90,136
SHAREHOLDERS' FUNDS |  |  | 69,455 |  | 90,236

Page 1
Page 2
Brookstone Accountancy Limited
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 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.
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.
On behalf of the board

Mr Pin Gianluca Director
01/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brookstone Accountancy Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Brookstone Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11227979 . The registered office is 3rd Floor, 207 Regent Street, London, W1B 3HH.
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.
2.3. Intangible Fixed Assets and Amortisation - 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 four years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
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.
Computer software is being amortised evenly over its estimated useful life of four years.
2.5. 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:

Computer Equipment | 33% on cost

2.6. 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 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
Brookstone Accountancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 5,700 | 978 | 6,678
As at 31 March 2026 | 5,700 | 978 | 6,678
Amortisation
As at 1 April 2025 | 5,700 | 489 | 6,189
Provided during the period | - | 489 | 489
As at 31 March 2026 | 5,700 | 978 | 6,678
Net Book Value
As at 31 March 2026 | - | - | -
As at 1 April 2025 | - | 489 | 489

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 4,608
Additions | 1,914
Disposals | (1,665 )
As at 31 March 2026 | 4,857
Depreciation
As at 1 April 2025 | 4,042
Provided during the period | 632
Disposals | (1,099 )
As at 31 March 2026 | 3,575
Net Book Value
As at 31 March 2026 | 1,282
As at 1 April 2025 | 566

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 23,166
Other debtors | 981 |  | 5,166
| 981 |  | 28,332

Page 4
Page 5
Brookstone Accountancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 8,890
Other creditors | 500 |  | 986
Taxation and social security | 4,968 |  | 26,634
| 5,469 |  | 36,510

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Ultimate Controlling Party
The company's ultimate controlling party is Mr G Pin by virtue of his ownership of 100% of the issued share capital in the company.
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