REGISTERED NUMBER: 00711971 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Brooks Crownhill Patternmakers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Coggins

L Henderson

P North

SECRETARY:

D A Coggins

REGISTERED OFFICE:

Unit 3, 8 Macadam Way

Portway West Business Park

Andover

Hampshire

SP10 3XW

REGISTERED NUMBER:

00711971 (England and Wales)

ACCOUNTANTS:

LMW Limited

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

1,620,582

1,610,930

CURRENT ASSETS

Stocks

474,213

474,213

Debtors

5

1,427,123

1,968,026

Cash at bank

22,763

1,514

1,924,099

2,443,753

CREDITORS

Amounts falling due within one year

6

1,799,206

2,207,356

NET CURRENT ASSETS

124,893

236,397

TOTAL ASSETS LESS CURRENT LIABILITIES

1,745,475

1,847,327

CREDITORS

Amounts falling due after more than one year

7

(461,716

)

(494,727

)

PROVISIONS FOR LIABILITIES

10

(72,959

)

(128,438

)

NET ASSETS

1,210,800

1,224,162

CAPITAL AND RESERVES

Called up share capital

11

5,208

5,208

Capital redemption reserve

3,991

3,991

Retained earnings

1,201,601

1,214,963

SHAREHOLDERS' FUNDS

1,210,800

1,224,162

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

S J Coggins - Director

1.	STATUTORY INFORMATION

Brooks Crownhill Patternmakers 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.

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

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

Leasehold property

-

in accordance with the property

Leasehold Improvements

-

12.5% on cost and 10% on cost

Plant and machinery

-

33% on cost, 20% on cost and 10% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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, adjusted for indexation where applicable.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 75 (2025 - 69 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Leasehold

Plant and

Motor

property

Improvements

machinery

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2025

157,154

627,915

4,516,157

139,178

5,440,404

Additions

-

-

230,217

-

230,217

Disposals

(157,154

)

-

(1,485,968

)

(96,623

)

(1,739,745

)

At 30 April 2026

-

627,915

3,260,406

42,555

3,930,876

DEPRECIATION

At 1 May 2025

144,947

328,926

3,263,108

92,493

3,829,474

Charge for year

204

62,792

101,401

10,709

175,106

Eliminated on disposal

(145,151

)

-

(1,485,968

)

(63,167

)

(1,694,286

)

At 30 April 2026

-

391,718

1,878,541

40,035

2,310,294

NET BOOK VALUE

At 30 April 2026

-

236,197

1,381,865

2,520

1,620,582

At 30 April 2025

12,207

298,989

1,253,049

46,685

1,610,930

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

1,240,231

1,876,743

Other debtors

186,892

91,283

1,427,123

1,968,026

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

617,648

952,347

Hire purchase contracts (see note 8)

188,047

215,003

Trade creditors

693,787

746,415

Taxation and social security

210,110

175,124

Other creditors

89,614

118,467

1,799,206

2,207,356

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

74,032

100,865

Hire purchase contracts (see note 8)

387,684

393,862

461,716

494,727

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

-

18,532

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.4.26

30.4.25

£

£

Net obligations repayable:

Within one year

188,047

215,003

Between one and five years

387,684

393,862

575,731

608,865

Non-cancellable

operating leases

30.4.26

30.4.25

£

£

Within one year

272,108

303,848

Between one and five years

1,046,411

346,272

In more than five years

890,050

970,200

2,208,569

1,620,320

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Bank loans

100,865

190,669

Hire purchase contracts

575,731

608,865

Other creditors

29,780

40,970

706,376

840,504

Bank loans and other creditors are secured by a fixed and floating charge over the company's assets and by a personal guarantee of £50,000 each from the directors D A Coggins and S J Coggins.

Hire purchase creditors are secured over the assets which they relate to.

10.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

72,959

128,438

Deferred

tax

£

Balance at 1 May 2025

128,438

Accelerated capital allowances

17,992

Tax losses carried forward

(73,471

)

Balance at 30 April 2026

72,959

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

5,208

Ordinary

£1

5,208

5,208