BROOK DESIGN HARDWARE LIMITED

Company Registration Number:
NI019735 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

BROOK DESIGN HARDWARE LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

BROOK DESIGN HARDWARE LIMITED

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 29,232 120,365
Tangible assets: 4 2,228,331 2,316,949
Investments: 5 9,820 9,820
Total fixed assets: 2,267,383 2,447,134
Current assets
Stocks: 1,163,397 1,520,664
Debtors:   4,598,066 4,296,186
Cash at bank and in hand: 37,722 10,324
Total current assets: 5,799,185 5,827,174
Creditors: amounts falling due within one year: 6 (1,567,481) (2,210,685)
Net current assets (liabilities): 4,231,704 3,616,489
Total assets less current liabilities: 6,499,087 6,063,623
Creditors: amounts falling due after more than one year:   (1,022,311) (6,040)
Total net assets (liabilities): 5,476,776 6,057,583
Capital and reserves
Called up share capital: 120,000 120,000
Revaluation reserve:7566,989566,989
Profit and loss account: 4,789,787 5,370,594
Shareholders funds: 5,476,776 6,057,583

The notes form part of these financial statements

BROOK DESIGN HARDWARE LIMITED

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 June 2026
and signed on behalf of the board by:

Name: Mr S D Gormley
Status: Director

The notes form part of these financial statements

BROOK DESIGN HARDWARE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BROOK DESIGN HARDWARE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 48 39

BROOK DESIGN HARDWARE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Intangible Assets

Total
Cost £
At 01 November 2024 492,747
At 31 October 2025 492,747
Amortisation
At 01 November 2024 372,382
Charge for year 91,133
At 31 October 2025 463,515
Net book value
At 31 October 2025 29,232
At 31 October 2024 120,365

BROOK DESIGN HARDWARE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Tangible Assets

Total
Cost £
At 01 November 2024 4,150,806
Additions 39,361
At 31 October 2025 4,190,167
Depreciation
At 01 November 2024 1,833,857
Charge for year 136,712
Other adjustments (8,733)
At 31 October 2025 1,961,836
Net book value
At 31 October 2025 2,228,331
At 31 October 2024 2,316,949

BROOK DESIGN HARDWARE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Fixed investments

This comprises an investment in a subsidiary.

BROOK DESIGN HARDWARE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Creditors: amounts falling due within one year note

Upstream Working Capital Limited hold a fixed and floating charge over the property or undertaking of the company. Upstream Trade Finance Limited hold a fixed and floating charge over the property or undertaking of the company. NI Growth Fund II LP hold 2 charges over the company. The charge registered in December 2021 is a fixed and floating charge over the property or undertaking of the company. The charge registered in July 2024 is over "The property situate and known as Brook House, Dunmurry Industrial Estate, Dunmurry, Belfast being more particularly comprised in land registry folio AN28935 County Antrim." This charge contains a fixed and floating charge. Upstream Working Capital Ltd hold a charge over "All that and those the lands hereditaments and premises situate and known as Brook House, Dunmurry Industrual Estate, Dunmurry, Belfast, being all the of the lands comprised in Land Registry folio AN28935 County Antrim." This contains a fixed and floating charge. The floating charge covers all the property or undertaking of the company.

BROOK DESIGN HARDWARE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

7. Revaluation reserve

2025
£
Balance at 01 November 2024 566,989
Surplus or deficit after revaluation 0
Balance at 31 October 2025 566,989

BROOK DESIGN HARDWARE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

8. Related party transactions

Name of the related party: Brook Vent Holdings Limited
Relationship:
Subsidiary of Brook Vent Holdings Limited
Description of the Transaction: The company provides an interest free loan to its parent company Brook Vent Holdings Limited. As at the balance sheet date Brook Vent Holdings Limited owed Brook Design Hardware Limited a total of £2,908,266 (2024: £2,361,107). Brook Vent Holdings Limited charges a management fee to the company for services provided which amounted to £761,224 (2024: £844,063).
£
Balance at 01 November 2024 2,361,107
Balance at 31 October 2025 2,908,266
Name of the related party: Brookvent Polska
Relationship:
Subsidiary
Description of the Transaction: The company owns 100% of the share capital of Brookvent Polska (a company registered in Poland). Included in debtors is an amount of £431,516 (2024: £612,011) which Brookvent Polska owed Brook Design Hardware Limited at the balance sheet date. Brook Design Hardware charged a management fee and license fee to Brookvent Polska for services provided which amounted to £528,030 (2024: £400,331).
£
Balance at 01 November 2024 612,011
Balance at 31 October 2025 431,516