BROOK VENT HOLDINGS LIMITED

Company Registration Number:
NI057022 (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 VENT HOLDINGS LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

BROOK VENT HOLDINGS LIMITED

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 6,000,000 6,000,000
Total fixed assets: 6,000,000 6,000,000
Current assets
Debtors:   27,152
Cash at bank and in hand: 1,656 10,095
Total current assets: 28,808 10,095
Creditors: amounts falling due within one year: 4 (422,971) (251,008)
Net current assets (liabilities): (394,163) (240,913)
Total assets less current liabilities: 5,605,837 5,759,087
Creditors: amounts falling due after more than one year:   (3,764,621) (4,107,957)
Total net assets (liabilities): 1,841,216 1,651,130
Capital and reserves
Called up share capital: 85 85
Share premium account: 529,430 529,430
Other reserves: 17 17
Profit and loss account: 1,311,684 1,121,598
Shareholders funds: 1,841,216 1,651,130

The notes form part of these financial statements

BROOK VENT HOLDINGS 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 11 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 VENT HOLDINGS 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 VENT HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 3 5

BROOK VENT HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Fixed investments

The investments in subsidiaries were revalued downwards by £7,587,206 during the year ended 31 October 2010 and by £4,283,504 in the year ended 31 October 2015.

BROOK VENT HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Creditors: amounts falling due within one year note

NI Growth Fund II LP hold a fixed and floating charge over the property or undertaking of the company. Upstream Trade Finance Limited and Upstream Working Capital Ltd hold a fixed and floating charges over the property or undertaking of the company.

BROOK VENT HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Related party transactions

Name of the related party: Brook Design Hardware Limited
Relationship:
Subsidiary
Description of the Transaction: Brook Design Hardware Limited provided an interest free loan to the company. At the year end Brook Vent Holdings Limited owed Brook Design Hardware a total of £2,908,266 (2024: £2,361,107). During the year, Brook Vent Holdings Limited charged Brook Design Hardware Limited management charges of £761,224 (2024: £844,063).
£
Balance at 01 November 2024 2,361,107
Balance at 31 October 2025 2,908,266