REGISTERED NUMBER: 00775649 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st May 2026

for

Brents of Brentwood Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

S R Hulbert

C A Jones

REGISTERED OFFICE:

29a Crown Street

Brentwood

Essex

CM14 4BA

REGISTERED NUMBER:

00775649 (England and Wales)

ACCOUNTANTS:

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

FIXED ASSETS

Tangible assets

4

26,162

9,554

Investments

5

250

250

26,412

9,804

CURRENT ASSETS

Debtors

6

42,382

32,216

Cash at bank and in hand

844,209

771,616

886,591

803,832

CREDITORS

Amounts falling due within one year

7

228,073

223,394

NET CURRENT ASSETS

658,518

580,438

TOTAL ASSETS LESS CURRENT LIABILITIES

684,930

590,242

PROVISIONS FOR LIABILITIES

5,452

1,255

NET ASSETS

679,478

588,987

CAPITAL AND RESERVES

Called up share capital

750

750

Capital redemption reserve

22,262

22,262

Retained earnings

656,466

565,975

679,478

588,987

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2026 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 1st July 2026 and were signed on its behalf by:

S R Hulbert - Director

C A Jones - Director

1.	STATUTORY INFORMATION

Brents of Brentwood 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.

Revenue recognition

Revenue represents commissions and fees receivable during the period.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at historic cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st June 2025

90,970

Additions

26,091

Disposals

(51,208

)

At 31st May 2026

65,853

DEPRECIATION

At 1st June 2025

81,416

Charge for year

9,482

Eliminated on disposal

(51,207

)

At 31st May 2026

39,691

NET BOOK VALUE

At 31st May 2026

26,162

At 31st May 2025

9,554

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st June 2025

and 31st May 2026

250

NET BOOK VALUE

At 31st May 2026

250

At 31st May 2025

250

The company holds 100% of Insurance Watch Services Limited, a dormant company, incorporated in England.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Other debtors

42,382

32,216

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

15,846

2,884

Taxation and social security

191,437

196,550

Other creditors

20,790

23,960

228,073

223,394

8.	LEASING AGREEMENTS

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

31.5.26

31.5.25

£

£

Within one year

40,808

40,808

Between one and five years

163,232

163,232

In more than five years

61,212

102,020

265,252

306,060

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brents of Brentwood Limited for the year ended 31st May 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brents of Brentwood Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brents of Brentwood Limited and state those matters that we have agreed to state to the Board of Directors of Brents of Brentwood Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brents of Brentwood Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brents of Brentwood Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brents of Brentwood Limited. You consider that Brents of Brentwood Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brents of Brentwood Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

1st July 2026