IRIS Accounts Production v26.1.10.61 00646437 Board of Directors 1.10.24 30.9.25 30.9.25 Medium entities true true false true true false false false true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Fair value model Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00646437 2024-09-30 00646437 2025-09-30 00646437 2024-10-01 2025-09-30 00646437 2023-09-30 00646437 2023-10-01 2024-09-30 00646437 2024-09-30 00646437 ns15:EnglandWales 2024-10-01 2025-09-30 00646437 ns14:PoundSterling 2024-10-01 2025-09-30 00646437 ns10:Director1 2024-10-01 2025-09-30 00646437 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00646437 ns10:MediumEntities 2024-10-01 2025-09-30 00646437 ns10:Audited 2024-10-01 2025-09-30 00646437 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 00646437 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00646437 ns10:FullAccounts 2024-10-01 2025-09-30 00646437 1 2024-10-01 2025-09-30 00646437 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 00646437 ns10:Director3 2024-10-01 2025-09-30 00646437 ns10:Director4 2024-10-01 2025-09-30 00646437 ns10:Director5 2024-10-01 2025-09-30 00646437 ns10:RegisteredOffice 2024-10-01 2025-09-30 00646437 ns10:Director2 2024-10-01 2025-09-30 00646437 ns5:CurrentFinancialInstruments 2025-09-30 00646437 ns5:CurrentFinancialInstruments 2024-09-30 00646437 ns5:ShareCapital 2025-09-30 00646437 ns5:ShareCapital 2024-09-30 00646437 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 00646437 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 00646437 ns5:ShareCapital 2023-09-30 00646437 ns5:RetainedEarningsAccumulatedLosses 2023-09-30 00646437 ns5:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 00646437 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 00646437 1 2024-10-01 2025-09-30 00646437 ns5:NetGoodwill 2024-10-01 2025-09-30 00646437 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 00646437 ns10:HighestPaidDirector 2024-10-01 2025-09-30 00646437 ns10:HighestPaidDirector 2023-10-01 2024-09-30 00646437 ns5:OwnedAssets 2024-10-01 2025-09-30 00646437 ns5:OwnedAssets 2023-10-01 2024-09-30 00646437 ns5:NetGoodwill 2023-10-01 2024-09-30 00646437 1 2024-10-01 2025-09-30 00646437 1 2023-10-01 2024-09-30 00646437 ns10:OrdinaryShareClass1 2023-10-01 2024-09-30 00646437 ns5:NetGoodwill 2024-09-30 00646437 ns5:NetGoodwill 2025-09-30 00646437 ns5:NetGoodwill 2024-09-30 00646437 ns5:PlantMachinery 2024-09-30 00646437 ns5:FurnitureFittings 2024-09-30 00646437 ns5:MotorVehicles 2024-09-30 00646437 ns5:PlantMachinery 2024-10-01 2025-09-30 00646437 ns5:FurnitureFittings 2024-10-01 2025-09-30 00646437 ns5:MotorVehicles 2024-10-01 2025-09-30 00646437 ns5:PlantMachinery 2025-09-30 00646437 ns5:FurnitureFittings 2025-09-30 00646437 ns5:MotorVehicles 2025-09-30 00646437 ns5:PlantMachinery 2024-09-30 00646437 ns5:FurnitureFittings 2024-09-30 00646437 ns5:MotorVehicles 2024-09-30 00646437 ns5:CostValuation 2024-09-30 00646437 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2024-09-30 00646437 ns5:AdditionsToInvestments 2025-09-30 00646437 ns5:AdditionsToInvestments ns5:UnlistedNon-exchangeTraded 2025-09-30 00646437 ns5:TransfersBetweenInvestmentClassesIncreaseDecreaseInInvestments 2025-09-30 00646437 ns5:TransfersBetweenInvestmentClassesIncreaseDecreaseInInvestments ns5:UnlistedNon-exchangeTraded 2025-09-30 00646437 ns5:CostValuation 2025-09-30 00646437 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2025-09-30 00646437 ns5:UnlistedNon-exchangeTraded 2025-09-30 00646437 ns5:UnlistedNon-exchangeTraded 2024-09-30 00646437 ns5:Subsidiary2 2024-10-01 2025-09-30 00646437 ns5:Subsidiary2 3 2024-10-01 2025-09-30 00646437 ns5:Subsidiary2 2025-09-30 00646437 ns5:Subsidiary2 2024-09-30 00646437 ns5:Subsidiary2 2023-10-01 2024-09-30 00646437 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 00646437 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 00646437 ns5:WithinOneYear 2025-09-30 00646437 ns5:WithinOneYear 2024-09-30 00646437 ns5:BetweenOneFiveYears 2025-09-30 00646437 ns5:BetweenOneFiveYears 2024-09-30 00646437 ns5:AllPeriods 2025-09-30 00646437 ns5:AllPeriods 2024-09-30 00646437 ns5:DeferredTaxation 2024-09-30 00646437 ns5:DeferredTaxation 2024-10-01 2025-09-30 00646437 ns5:DeferredTaxation 2025-09-30 00646437 ns10:OrdinaryShareClass1 2025-09-30 00646437 ns10:Director1 1 2024-09-30 00646437 ns10:Director1 1 2023-09-30 00646437 ns10:Director1 1 2024-10-01 2025-09-30 00646437 ns10:Director1 1 2023-10-01 2024-09-30 00646437 ns10:Director1 1 2025-09-30 00646437 ns10:Director1 1 2024-09-30 00646437 ns10:Director3 3 2024-09-30 00646437 ns10:Director3 3 2023-09-30 00646437 ns10:Director3 3 2024-10-01 2025-09-30 00646437 ns10:Director3 3 2023-10-01 2024-09-30 00646437 ns10:Director3 3 2025-09-30 00646437 ns10:Director3 3 2024-09-30

REGISTERED NUMBER: 00646437 (England and Wales)

G H BROOKS & CO (HARROGATE) LIMITED

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Report of the Directors | 3 |

Report of the Independent Auditors | 5 |

Profit and loss account | 8 |

Other Comprehensive Income | 9 |

Balance Sheet | 10 |

Statement of Changes in Equity | 11 |

Cash Flow Statement | 12 |

Notes to the Cash Flow Statement | 13 |

Notes to the Financial Statements | 14 |

G H BROOKS & CO (HARROGATE) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr J P Broadwith

| Mr A J Broadwith

| Mr J Dawson

| Mr M T D Ward

| REGISTERED OFFICE: | Hartwith House

| Claro Road

| Harrogate

| North Yorkshire

| HG1 4DS

| REGISTERED NUMBER: | 00646437 (England and Wales)

| INDEPENDENT AUDITORS: | DSC Accountants Ltd

| Chartered Accountants

| Statutory Auditors

| Tattersall House

| East Parade

| Harrogate

| North Yorkshire

| HG1 5LT

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

STRATEGIC REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The directors present their strategic report for the year ended 30 September 2025.

REVIEW OF BUSINESS

During the year, the entire trade of J Marsland & Sons Limited was hived up into the company.

After taking into account the turnover and costs associated with the hive-up, trading performance remained broadly in line with expectations. Turnover was £20,768,535 which was a 6% increase on the previous year, gross profit margins increased from 33.7% to 35%, and the net profit before tax was £1,987,194 which was a 27% reduction on the previous year. Net assets fell from £14,054,424 to £13,198,682 after the payment of tax and dividends.

Whilst the business continues to experience cost pressures, the directors are encouraged by the company's performance and its continued focus on enhancing operational efficiencies and profitability. The company remains committed to delivering high levels of customer service, supported by an experienced management team and dedicated employees.

The directors are satisfied with the results for the year and remain confident in the long-term viability and prospects of the business.

The company has taken advantage of the exemptions available to medium sized companies concerning key performance indicators.

PRINCIPAL RISKS AND UNCERTAINTIES

Whilst the company is exposed to a level of bad debt risk inherent within its trading activities, the directors are satisfied that robust credit control measures and prudent risk management policies are in place to minimise potential losses and protect the business.

ON BEHALF OF THE BOARD:

Mr J P Broadwith - Director

17 June 2026

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the retail and wholesale of building materials.

DIVIDENDS

Interim dividends per share were paid as follows:

£1000 |  | - 29 November 2024

£50 |  | - 5 April 2025

£58 |  | - 6 April 2025

£1108 |

The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 30 September 2025 will be £ 2,216,000 .

FUTURE DEVELOPMENTS

Since the year end, trading has remained resilient despite challenging conditions within the building sector. The directors do not anticipate any significant changes to the nature of the business in the near term, but will continue to monitor opportunities for growth and development as they arise.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

Mr J P Broadwith

Mr A J Broadwith

Mr J Dawson

Mr M T D Ward

Other changes in directors holding office are as follows:

Mrs J Broadwith - resigned 3 September 2025

CHARITABLE DONATIONS

During the year the company made numerous charitable donations totalling £5,900. The company is particularly supportive of St Michael's Hospice, a locally based charity in Harrogate, which helps to improve the lives of people affected by terminal illness.

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, DSC Accountants Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr J P Broadwith - Director

17 June 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

G H BROOKS & CO (HARROGATE) LIMITED

Opinion

We have audited the financial statements of G H Brooks & Co (Harrogate) Limited (the 'company') for the year ended 30 September 2025 which comprise the Profit and loss account, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

G H BROOKS & CO (HARROGATE) LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We focused on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and the inspection of other regulatory and legal correspondence.

We addressed the risk of management override of internal controls, including testing journals and estimates and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud and the completeness of income recognition by testing from despatch documentation. We did not identify any key audit matters relating to irregularities, including fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

G H BROOKS & CO (HARROGATE) LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Graham French (Senior Statutory Auditor)

for and on behalf of DSC Accountants Ltd

Chartered Accountants

Statutory Auditors

Tattersall House

East Parade

Harrogate

North Yorkshire

HG1 5LT

17 June 2026

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

TURNOVER | 20,768,535 |  | 19,549,102 |  |

Cost of sales | 13,490,620 |  | 12,954,669 |  |

GROSS PROFIT | 7,277,915 |  | 6,594,433 |  |

Administrative expenses | 5,469,631 |  | 4,061,903 |  |

1,808,284 |  | 2,532,530 |  |

Other operating income | 41,910 |  | 38,100 |  |

OPERATING PROFIT | 4 | 1,850,194 |  | 2,570,630 |  |

Income from shares in group undertakings | 2,191,007 |  | - |  |

Income from fixed asset investments | 5 | 11,000 |  | - |  |

Interest receivable and similar income | 40,377 |  | 158,951 |  |

|  |  | 2,242,384 |  |  |  |  | 158,951 |  |

4,092,578 |  | 2,729,581 |  |

Amounts written off investments | 6 | 2,105,384 |  | - |  |

1,987,194 |  | 2,729,581 |  |

Interest payable and similar expenses | 7 | - |  | 6,079 |  |

PROFIT BEFORE TAXATION | 1,987,194 |  | 2,723,502 |  |

Tax on profit | 8 | 626,936 |  | 763,913 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,360,258 |  | 1,959,589 |  |

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 1,360,258 |  | 1,959,589 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,360,258 |  | 1,959,589 |  |

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | 3,229,311 |  | 1,174,462 |  |

Tangible assets | 11 | 731,570 |  | 628,931 |  |

Investments | 12 | 149,940 |  | 4,851,380 |  |

Investment property | 13 | 290,000 |  | 290,000 |  |

4,400,821 |  | 6,944,773 |  |

CURRENT ASSETS

Stocks | 14 | 3,089,297 |  | 2,568,694 |  |

Debtors | 15 | 5,798,664 |  | 7,087,579 |  |

Cash at bank and in hand | 3,168,372 |  | 615,118 |  |

12,056,333 |  | 10,271,391 |  |

CREDITORS

Amounts falling due within one year | 16 | 3,098,472 |  | 2,994,740 |  |

NET CURRENT ASSETS | 8,957,861 |  | 7,276,651 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 13,358,682 |  | 14,221,424 |  |

PROVISIONS FOR LIABILITIES | 18 | 160,000 |  | 167,000 |  |

NET ASSETS | 13,198,682 |  | 14,054,424 |  |

CAPITAL AND RESERVES

Called up share capital | 19 | 2,000 |  | 2,000 |  |

Retained earnings | 13,196,682 |  | 14,052,424 |  |

SHAREHOLDERS' FUNDS | 13,198,682 |  | 14,054,424 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:

Mr J P Broadwith - Director

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 October 2023 | 2,000 |  | 12,092,835 |  | 12,094,835 |  |

Changes in equity

Total comprehensive income | - |  | 1,959,589 |  | 1,959,589 |  |

Balance at 30 September 2024 | 2,000 |  | 14,052,424 |  | 14,054,424 |  |

Changes in equity

Dividends | - |  | (2,216,000 | ) | (2,216,000 | ) |

Total comprehensive income | - |  | 1,360,258 |  | 1,360,258 |  |

Balance at 30 September 2025 | 2,000 |  | 13,196,682 |  | 13,198,682 |  |

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 2,142,479 |  | 3,660,986 |  |

Interest paid | - |  | (6,079 | ) |

Tax paid | (776,913 | ) | (1,034,827 | ) |

Net cash from operating activities | 1,365,566 |  | 2,620,080 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (201,121 | ) | (221,159 | ) |

Purchase of fixed asset investments | - |  | (4,748,630 | ) |

Sale of tangible fixed assets | 58,750 |  | 110,000 |  |

Interest received | 40,377 |  | 158,951 |  |

Dividends received | 11,000 |  | - |  |

Net cash from investing activities | (90,994 | ) | (4,700,838 | ) |

Cash flows from financing activities

Loans to/from group undertakings | 990,324 |  | (1,064,718 | ) |

Amount introduced by directors | 508,994 |  | 158,019 |  |

Amount withdrawn by directors | (4,636 | ) | (508,696 | ) |

Equity dividends paid | (216,000 | ) | - |  |

Net cash from financing activities | 1,278,682 |  | (1,415,395 | ) |

Increase/(decrease) in cash and cash equivalents | 2,553,254 |  | (3,496,153 | ) |

Cash and cash equivalents at beginning of year | 2 | 615,118 |  | 4,111,271 |  |

Cash and cash equivalents at end of year | 2 | 3,168,372 |  | 615,118 |  |

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 1,987,194 |  | 2,723,502 |  |

| Depreciation charges | 721,339 |  | 446,378 |  |

| Profit on disposal of fixed assets | (10,691 | ) | (774 | ) |

| Amounts written off investments | 2,105,384 |  | - |  |

| Finance costs | - |  | 6,079 |  |

| Finance income | (2,242,384 | ) | (158,951 | ) |

2,560,842 |  | 3,016,234 |  |

| (Increase)/decrease in stocks | (520,603 | ) | 376,417 |  |

| Increase in trade and other debtors | (110,623 | ) | (144,731 | ) |

| Increase in trade and other creditors | 212,863 |  | 413,066 |  |

| Cash generated from operations | 2,142,479 |  | 3,660,986 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 September 2025

| 30.9.25 |  | 1.10.24

£ | £ |

| Cash and cash equivalents | 3,168,372 |  | 615,118 |  |

| Year ended 30 September 2024

| 30.9.24 |  | 1.10.23

£ | £ |

| Cash and cash equivalents | 615,118 |  | 4,111,271 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.10.24 | Cash flow | At 30.9.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 615,118 |  | 2,553,254 |  | 3,168,372 |  |

615,118 |  | 2,553,254 |  | 3,168,372 |  |

| Total | 615,118 |  | 2,553,254 |  | 3,168,372 |  |

4. | MAJOR NON-CASH TRANSACTIONS

| Dividends of £2,191,007 were received from the company's subsidiary, and dividends of £2,000,000 were paid to the holding company, representing the movement of assets within the group.

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| G H Brooks & Co (Harrogate) 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.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| G H Brooks & Co (Harrogate) Ltd is a private company limited by shares registered in England.

| The financial statements are prepared in sterling and are rounded to the nearest pound.

| Preparation of consolidated financial statements

| The financial statements contain information about G H Brooks & Co (Harrogate) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, G H Brooks & Co (Holdings) Ltd, Hartwith House, Claro Road, Harrogate HG1 4DS.

| 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 amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Key sources of estimation uncertainty

| The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

| Depreciation and amortisation

| The depreciation and amortisation policies have been set according to management's experience of the useful lives of a typical asset in each category, something which is reviewed annually. The depreciation charged during the year was £721,339 (2024 - £446,378) which the directors feel is a fair reflection of the benefits derived from the consumption of the fixed assets during the year.

| Stock write-off provision

| A provision for slow moving stock has been included within the financial statements. This provision has been calculated based on the full value of stock that has been held for a period of 18 months and amounts to £494,874 and is consistently applied each year.

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts , rebates, value added tax and other sales taxes, and is recognised on despatch.

| Goodwill and business combinations

| Goodwill brought forward, being the amount paid in connection with the acquisition of a business in 2018, is being amortised over its estimated useful life of ten years. Goodwill additions, being the amount paid in connection with the acquisition of a business during the year, is being amortised evenly over its estimated useful life of ten 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

| Tangible fixed assets are included at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life:

| Plant and machinery |  | 20% on reducing balance |  |

| Fixtures and fittings |  | 20% on reducing balance |  |

| Computer equipment |  | 20% on cost |  |

| Motor vehicles |  | 20% on reducing balance |  |

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash at bank and in hand

| Cash at bank and in hand represents cash and short-term highly liquid funds.

| Creditors

| Creditors are recognised when the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 2,938,326 |  | 2,113,417 |  |

| Social security costs | 374,188 |  | 238,879 |  |

| Other pension costs | 40,303 |  | 28,078 |  |

3,352,817 |  | 2,380,374 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

52 |  | 41 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 1,312,959 |  | 795,420 |  |

| Directors' pension contributions to money purchase schemes | 3,963 |  | 2,807 |  |

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS - continued

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 2 |  | 2 |  |

| Information regarding the highest paid director is as follows:

| 2025 |  | 2024

£ | £ |

| Emoluments etc | 759,310 |  | 475,983 |  |

| Pension contributions to money purchase schemes | - |  | 1,321 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Other operating leases | 302,875 |  | 278,500 |  |

| Depreciation - owned assets | 179,832 |  | 164,507 |  |

| Profit on disposal of fixed assets | (10,691 | ) | (774 | ) |

| Goodwill amortisation | 541,507 |  | 281,871 |  |

| Auditors' remuneration | 11,760 |  | 11,200 |  |

5. | INCOME FROM FIXED ASSET INVESTMENTS |

| 2025 |  | 2024

£ | £ |

| Dividends received | 11,000 |  | - |  |

6. | AMOUNTS WRITTEN OFF INVESTMENTS |

| 2025 |  | 2024

£ | £ |

| Write down of investments | 2,105,384 |  | - |  |

7. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Interest on tax | - |  | 6,079 |  |

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 633,936 |  | 776,913 |  |

| Deferred tax | (7,000 | ) | (13,000 | ) |

| Tax on profit | 626,936 |  | 763,913 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 1,987,194 |  | 2,723,502 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 496,799 |  | 680,876 |  |

| Effects of:

| Expenses not deductible for tax purposes | 539,988 |  | 12,796 |  |

| Income not taxable for tax purposes | (550,502 | ) | - |  |

| Depreciation in excess of capital allowances | 147,651 |  | 83,241 |  |

| Deferred tax | (7,000 | ) | (13,000 | ) |

| Total tax charge | 626,936 |  | 763,913 |  |

9. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares shares of £1 each

| Interim | 2,216,000 |  | - |  |

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024 | 2,818,710 |  |

| Reclassification/transfer | 2,596,356 |  |

| At 30 September 2025 | 5,415,066 |  |

| AMORTISATION

| At 1 October 2024 | 1,644,248 |  |

| Amortisation for year | 541,507 |  |

| At 30 September 2025 | 2,185,755 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,229,311 |  |

| At 30 September 2024 | 1,174,462 |  |

| A transfer has been made from fixed asset investments representing the difference between the cost of the investment in the subsidiary and the value of the net assets at acquisition.

11. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 430,022 |  | 206,170 |  | 1,458,751 |  | 2,094,943 |  |

| Additions | 15,870 |  | 5,282 |  | 179,969 |  | 201,121 |  |

| Disposals | (19,184 | ) | - |  | (57,894 | ) | (77,078 | ) |

| Group transfers | 209,224 |  | 253,432 |  | 201,378 |  | 664,034 |  |

| At 30 September 2025 | 635,932 |  | 464,884 |  | 1,782,204 |  | 2,883,020 |  |

| DEPRECIATION

| At 1 October 2024 | 343,750 |  | 194,312 |  | 927,950 |  | 1,466,012 |  |

| Charge for year | 40,197 |  | 7,717 |  | 131,918 |  | 179,832 |  |

| Eliminated on disposal | (17,440 | ) | - |  | (11,579 | ) | (29,019 | ) |

| Group transfers | 108,738 |  | 226,000 |  | 199,887 |  | 534,625 |  |

| At 30 September 2025 | 475,245 |  | 428,029 |  | 1,248,176 |  | 2,151,450 |  |

| NET BOOK VALUE

| At 30 September 2025 | 160,687 |  | 36,855 |  | 534,028 |  | 731,570 |  |

| At 30 September 2024 | 86,272 |  | 11,858 |  | 530,801 |  | 628,931 |  |

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

12. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Unlisted |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 4,749,630 |  | 101,750 |  | 4,851,380 |  |

| Additions | - |  | 1,300 |  | 1,300 |  |

| Reclassification/transfer | (2,596,356 | ) | - |  | (2,596,356 | ) |

| At 30 September 2025 | 2,153,274 |  | 103,050 |  | 2,256,324 |  |

| PROVISIONS

| Impairments | 2,106,384 |  | - |  | 2,106,384 |  |

| At 30 September 2025 | 2,106,384 |  | - |  | 2,106,384 |  |

| NET BOOK VALUE

| At 30 September 2025 | 46,890 |  | 103,050 |  | 149,940 |  |

| At 30 September 2024 | 4,749,630 |  | 101,750 |  | 4,851,380 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| J Marsland & Sons Limited

| Registered office: Hartwith House, Claro Road, Harrogate HG1 4DS

| Nature of business: Retail and wholesale of building materials

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 46,890 |  | 2,152,274 |  |

| Profit/(loss) for the year | 85,623 |  | (5,258 | ) |

| The shares in group undertakings have been written-down to the value of the remaining underlying net assets in the subsidiary company following the hive up of the trade and assets and related dividend payment. The unlisted investments are shown at cost. In the directors' opinion the market value of the investments is not materially different to cost.

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

13. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 290,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 290,000 |  |

| At 30 September 2024 | 290,000 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2014 | 42,622 |  |

| Valuation in 2018 | 35,000 |  |

| Valuation in 2023 | (24,535 | ) |

| Cost | 236,913 |  |

290,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 236,913 |  | 236,913 |  |

| The investment property was valued on an open market basis on 30 September 2025 by the directors .

14. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 3,089,297 |  | 2,568,694 |  |

15. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,617,317 |  | 2,489,317 |  |

| Amounts owed by group undertakings | 2,341,905 |  | 3,237,085 |  |

| Other debtors | 789,732 |  | 791,804 |  |

| Directors' current accounts | 4,338 |  | 508,696 |  |

| Prepayments and accrued income | 45,372 |  | 60,677 |  |

5,798,664 |  | 7,087,579 |  |

| Included within debtors are interest-free loans to the directors. Full details are shown in note 21 of the accounts.

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

16. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,568,383 |  | 1,703,402 |  |

| Amounts owed to group undertakings | 34,846 |  | 1,000 |  |

| Tax | 133,936 |  | 276,913 |  |

| Social security and other taxes | 564,811 |  | 353,722 |  |

| Other creditors | 10,543 |  | 7,816 |  |

| Accruals and deferred income | 785,953 |  | 651,887 |  |

3,098,472 |  | 2,994,740 |  |

17. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 95,000 |  | 95,000 |  |

| Between one and five years | 229,583 |  | 324,583 |  |

324,583 |  | 419,583 |  |

18. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 160,000 |  | 167,000 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 167,000 |  |

| Credit to Profit and loss account during year | (7,000 | ) |

| Balance at 30 September 2025 | 160,000 |  |

19. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2,000 | Ordinary shares | £1 | 2,000 |  | 2,000 |  |

20. | ULTIMATE PARENT COMPANY

| G H Brooks & Co (Holdings) Ltd (incorporated in England ) is regarded by the directors as being the company's ultimate parent company.

| The registered office of the parent company is Hartwith House, Claro Road, Harrogate HG1 4DS.

G H BROOKS & CO (HARROGATE) LIMITED (REGISTERED NUMBER: 00646437)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

21. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr J P Broadwith

| Balance outstanding at start of year | 215,810 |  | 7,763 |  |

| Amounts advanced | 4,420 |  | 215,810 |  |

| Amounts repaid | (215,892 | ) | (7,763 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,338 |  | 215,810 |  |

| Mr A J Broadwith

| Balance outstanding at start of year | 292,886 |  | 150,256 |  |

| Amounts advanced | - |  | 292,886 |  |

| Amounts repaid | (292,886 | ) | (150,256 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 292,886 |  |

22. | RELATED PARTY DISCLOSURES

| During the year the company paid rent of £101,250 to the G H Brooks & Co (Harrogate) Ltd Executive Pension Scheme, a scheme of which the director Mr J P Broadwith and former director Mrs J Broadwith are beneficiaries.

| During the year, the company provided interest-free loans to the daughter of Mr J P Broadwith amounting to £62,000. The total amount outstanding at the year end was £354,500 and this figure is shown in other debtors.

23. | ULTIMATE CONTROLLING PARTY

| The controlling party during the year was Mr J P Broadwith but, following changes subsequent to the year end, the controlling party is now The JPB Business Settlement 2026.