Brookmar Limited - Accounts

Brookmar Limited
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2026.

Principal activities

The principal activity of the company in the year under review was that of a management company.

Directors

The directors who have held office during the whole of the year were as follows:

Mrs M A Harris

Mr K R Harris

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Mr K R Harris
Director

Date approved: 13 July 2026

Brookmar Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	242	485
		242	485
Current assets
Debtors	4	2,500	2,500
Cash at bank and in hand		40,755	36,668
		43,255	39,168
Creditors: amount falling due within one year	5	(9,951)	(14,296)
Net current assets		33,304	24,872

Total assets less current liabilities		33,546	25,357
Provisions for liabilities	6	(46)	(92)
Net assets		33,500	25,265

Capital and reserves
Called up share capital		100	100
Profit and loss account		33,400	25,165
Shareholders' funds		33,500	25,265

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 13 July 2026 and were signed on its behalf by:

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Mr K R Harris
Director

Brookmar Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Brookmar Limited is a private company, limited by shares, registered in England and Wales, registration number 08379345, registration address Hitchcombe Farm, Lee Mill, PLYMOUTH, Devon, PL21 9EQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible fixed assets

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

Computer Equipment

3 Year Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	727	727
Additions	-	-
Disposals	-	-
At 31 March 2026	727	727
Depreciation
At 01 April 2025	242	242
Charge for year	243	243
On disposals	-	-
At 31 March 2026	485	485
Net book values
Closing balance as at 31 March 2026	242	242
Opening balance as at 01 April 2025	485	485

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	2,500		2,500
	2,500		2,500

Creditors: amount falling due within one year

	2026 £	2025 £
Taxation and Social Security	2,203	1,937
Other Creditors	7,748	12,359
	9,951	14,296

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	46		92
	46		92

7.	Related party disclosures Income in respect of management fees was received in year from Mr K R Harris of £18,000. There is a balance outstanding at the year end from Mr K R Harris of £2,500.

8.	Controlling party The company is under the control of its directors.

Registered Number: 08379345
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2026
for
BROOKMAR LIMITED