Company No: 13714566 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Joel Coren

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

13714566 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

		2025		2024
		£		£
Fixed assets		5,517		6,948
Current assets		50,575		11,246
Creditors: amounts falling due within one year		( 227,266)		( 201,974)
Net current liabilities		( 176,691)		( 190,728)
Total assets less current liabilities		( 171,174)		( 183,780)
Accruals and deferred income		( 250)		( 6,937)
Net liabilities		( 171,424)		( 190,717)
Capital and reserves		( 171,424)		( 190,717)

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The Brookes Project Limited (registered number: 13714566) were approved and authorised for issue by the director on 24 June 2026 and were signed on its behalf by:

Joel Coren Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in England and Wales (Company no. 13714566). The address of its registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including the director	1		1

3. Basis of Preparation – Transition to FRS 105

These financial statements have been prepared in accordance with FRS 105: The Financial Reporting Standard applicable to the Micro‑entities Regime. The company has adopted the micro‑entities regime for the first time in the current financial year, having previously prepared its financial statements in accordance with FRS 102 (including Section 1A Small Entities, where applicable).

The directors have determined that the company meets the qualifying conditions of a micro‑entity under the Companies Act 2006 for this financial year. As a result, the directors consider the adoption of FRS 105 to be appropriate and to provide a more proportionate and simplified financial reporting framework for the company.

On transition to FRS 105, the company derecognised the share-based payment reserve previously recognised under FRS 102, as FRS 105 does not require the recognition of equity-settled share-based payment arrangements. The resulting adjustment has been recognised within opening reserves. Other than this transition adjustment, the adoption of FRS 105 has not resulted in any material changes to the company's financial position or results.