Brooke Inventories Ltd - Filleted accounts

Registered number

07808516

Brooke Inventories Ltd

Filleted Accounts

31 October 2025

Brooke Inventories Ltd
Registered number:		07808516
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Current assets
Debtors	4	2,678			2,830
Cash at bank and in hand		28,512			27,644
		31,190			30,474

Creditors: amounts falling due within one year	5	(7,057)			(6,488)

Net current assets			24,133			23,986

Net assets			24,133			23,986

Capital and reserves
Called up share capital			200			200
Profit and loss account			23,933			23,786

Shareholders' funds			24,133			23,986

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Justyna Skipirzepa
Director
Approved by the board on 16 January 2026

Brooke Inventories Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery	over 4 years
	Fixtures, fittings, tools and equipment	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 November 2024				1,593
	At 31 October 2025				1,593

	Depreciation
	At 1 November 2024				1,593
	At 31 October 2025				1,593

	Net book value
	At 31 October 2025				-


4	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest		2,678		2,678
	Other debtors		-		152
			2,678		2,830


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		1,440		1,440
	Taxation and social security costs		5,617		5,026
	Other creditors		-		22
			7,057		6,488


6	Other information

	Brooke Inventories Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	10 Templecombe Way
	Morden
	Surrey
	SM4 4JG