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Company Registration No. 05792213 (England and Wales)
Brooklinde Limited Unaudited accounts for the year ended 31 March 2026
Brooklinde Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Brooklinde Limited Company Information for the year ended 31 March 2026
Directors
E Voyle C Coates
Company Number
05792213 (England and Wales)
Registered Office
Brooklinde Designer Goldsmiths 26 Royal Arcade Cardiff South Glamorgan CF10 1AE Wales
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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Brooklinde Limited Accountants' report
Accountants' report to the board of directors of Brooklinde Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brooklinde Limited for the year ended 31 March 2026 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Brooklinde Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Brooklinde Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brooklinde Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Brooklinde Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Brooklinde Limited. You consider that Brooklinde 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 accounts of Brooklinde 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 accounts.
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD 8 July 2026
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Brooklinde Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
5
3,354
4,193
Current assets
Inventories
22,636
20,000
Debtors
6
4,733
3,240
Cash at bank and in hand
82,090
66,948
109,459
90,188
Creditors: amounts falling due within one year
7
(59,888)
(45,503)
Net current assets
49,571
44,685
Net assets
52,925
48,878
Capital and reserves
Called up share capital
2
2
Profit and loss account
52,923
48,876
Shareholders' funds
52,925
48,878
For the year ending 31 March 2026 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by
E Voyle Director Company Registration No. 05792213
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Brooklinde Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Brooklinde Limited is a private company, limited by shares, registered in England and Wales, registration number 05792213. The registered office is Brooklinde Designer Goldsmiths, 26 Royal Arcade, Cardiff, South Glamorgan, CF10 1AE, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Brooklinde Limited Notes to the Accounts for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
35,000
At 31 March 2026
35,000
Amortisation
At 1 April 2025
35,000
At 31 March 2026
35,000
Net book value
At 31 March 2026
-
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2025
10,388
At 31 March 2026
10,388
Depreciation
At 1 April 2025
6,195
Charge for the year
839
At 31 March 2026
7,034
Net book value
At 31 March 2026
3,354
At 31 March 2025
4,193
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
600
100
Accrued income and prepayments
1,333
340
1,933
440
Amounts falling due after more than one year
Other debtors
2,800
2,800
7
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
8,405
5,127
Trade creditors
9,555
13,572
Taxes and social security
24,155
17,854
Loans from directors
17,023
7,425
Accruals
750
1,525
59,888
45,503
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Brooklinde Limited Notes to the Accounts for the year ended 31 March 2026
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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