REGISTERED NUMBER: 07062245 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

A AND C BROOKES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr A J Brookes

Mrs C Brookes

REGISTERED OFFICE:

8 Warre Close

Churchover

Rugby

Warwickshire

CV23 0FU

REGISTERED NUMBER:

07062245 (England and Wales)

ACCOUNTANTS:

PWH Accountancy Ltd

The Counting House

High Street

Lutterworth

Leicestershire

LE17 4AY

FIXED ASSETS

Intangible assets

5

1

1

Tangible assets

6

4,932

4,434

4,933

4,435

CURRENT ASSETS

Debtors

7

16,538

24,399

Cash at bank

82,895

63,662

99,433

88,061

CREDITORS

Amounts falling due within one year

8

29,521

31,700

NET CURRENT ASSETS

69,912

56,361

TOTAL ASSETS LESS CURRENT LIABILITIES

74,845

60,796

PROVISIONS FOR LIABILITIES

9

1,233

842

NET ASSETS

73,612

59,954

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10

73,512

59,854

SHAREHOLDERS' FUNDS

73,612

59,954

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

Dr A J Brookes - Director

Mrs C Brookes - Director

1.	STATUTORY INFORMATION

A and C Brookes 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant, Actual results may differ from these estimates.

Turnover

Revenue comprises the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Revenue is shown net of VAT and trade discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities The amount of revenue is not considered to be reliably measurable until all contingencies relating to the sale have been resolved. The company bases its estimates on historical results, taking into consideration the type of customer, the type of transaction and the specifics of each arrangement.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of three 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.

Fixtures and fittings

-

33% on reducing balance

Financial instruments

Financial assets

Receivables are stated at amortised cost using the effective interest rate method. A provision for impairment of receivables is established where there is objective evidence that the company will not be able to collect all amounts due according to the original terms of payment. Receivables are considered for impairment on a case by case basis and any provision is based on the directors' assessment of the amount recoverable on each receivable.

Financial liabilities

The company's financial liabilities include trade and other payables, which are measured at amortised cost using the effective interest rate method. Financial liabilities are recognised when the company becomes a party to the contractual agreements of the instrument. Interest-related charges are recognised as an expense in the period in which they are incurred.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less, and bank overdrafts.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

65,000

AMORTISATION

At 1 November 2024

and 31 October 2025

64,999

NET BOOK VALUE

At 31 October 2025

1

At 31 October 2024

1

6.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

15,572

Additions

3,234

Disposals

(2,350

)

At 31 October 2025

16,456

DEPRECIATION

At 1 November 2024

11,138

Charge for year

1,779

Eliminated on disposal

(1,393

)

At 31 October 2025

11,524

NET BOOK VALUE

At 31 October 2025

4,932

At 31 October 2024

4,434

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,538

24,399

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

26,582

26,396

Other creditors

-

2,745

Directors' current accounts

1,979

1,659

Accrued expenses

960

900

29,521

31,700

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,233

842

Deferred

tax

£

Balance at 1 November 2024

842

Charge to Income Statement during year

391

Balance at 31 October 2025

1,233

10.

RESERVES

Retained

earnings

£

At 1 November 2024

59,854

Profit for the year

86,458

Dividends

(72,800

)

At 31 October 2025

73,512

11.	RELATED PARTY DISCLOSURES

At the year end 31 October 2025, an amount of £1,979 (2024 £1,659) was due to the director Mr A Brookes which is included within creditors on the balance sheet.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr A J Brookes and Mrs C Brookes.