REGISTERED NUMBER: 09829633 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

OLIVER BROOKES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S Oliver

Mrs S M Mullen

Mrs J Taylor

REGISTERED OFFICE:

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

REGISTERED NUMBER:

09829633 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Tangible assets

4

1,352

1,316

CURRENT ASSETS

Debtors

5

8,474

63,623

Cash at bank and in hand

214,578

133,921

223,052

197,544

CREDITORS

Amounts falling due within one year

6

95,460

88,410

NET CURRENT ASSETS

127,592

109,134

TOTAL ASSETS LESS CURRENT LIABILITIES

128,944

110,450

PROVISIONS FOR LIABILITIES

7

338

329

NET ASSETS

128,606

110,121

CAPITAL AND RESERVES

Called up share capital

8

300

300

Retained earnings

128,306

109,821

SHAREHOLDERS' FUNDS

128,606

110,121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

M S Oliver - Director

Ms J Taylor - Director

Mrs S M Mullen - Director

1.	STATUTORY INFORMATION

Oliver Brookes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

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

Fixture and fittings

-20% on cost

Computer Equipment

-20% on cost

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 tax

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

706

4,736

5,442

Additions

-

845

845

At 31 October 2025

706

5,581

6,287

DEPRECIATION

At 1 November 2024

509

3,617

4,126

Charge for year

103

706

809

At 31 October 2025

612

4,323

4,935

NET BOOK VALUE

At 31 October 2025

94

1,258

1,352

At 31 October 2024

197

1,119

1,316

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

7,200

61,833

Prepayments and accrued income

1,274

1,790

8,474

63,623

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade creditors

1,334

6,809

Tax

52,372

51,162

Social security and other taxes

5,023

2,493

VAT

30,172

24,677

Other creditors

-

19

Accrued expenses

6,559

3,250

95,460

88,410

7.	PROVISIONS FOR LIABILITIES

31/10/25

31/10/24

£

£

Deferred tax

338

329

Deferred

tax

£

Balance at 1 November 2024

329

Charge to Income Statement during year

9

Balance at 31 October 2025

338

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/10/25

31/10/24

value:

£

£

100

A Ordinary

£1

100

100

200

B Ordinary

£1

200

200

300

300