Newbrook Investments Limited 14216634 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is that of a holding company and the rental of commercial property. Digita Accounts Production Advanced 6.30.9574.0 true false false 14216634 2024-11-01 2025-10-31 14216634 2025-10-31 14216634 core:RetainedEarningsAccumulatedLosses 2025-10-31 14216634 core:ShareCapital 2025-10-31 14216634 core:CurrentFinancialInstruments 2025-10-31 14216634 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 14216634 core:CostValuation 2025-10-31 14216634 bus:SmallEntities 2024-11-01 2025-10-31 14216634 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 14216634 bus:FilletedAccounts 2024-11-01 2025-10-31 14216634 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14216634 bus:RegisteredOffice 2024-11-01 2025-10-31 14216634 bus:Director1 2024-11-01 2025-10-31 14216634 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14216634 core:Subsidiary1 2024-11-01 2025-10-31 14216634 core:Subsidiary1 countries:AllCountries 2024-11-01 2025-10-31 14216634 countries:UnitedKingdom 2024-11-01 2025-10-31 14216634 2024-10-31 14216634 core:CostValuation 2024-10-31 14216634 2023-11-01 2024-10-31 14216634 2024-10-31 14216634 core:RetainedEarningsAccumulatedLosses 2024-10-31 14216634 core:ShareCapital 2024-10-31 14216634 core:CurrentFinancialInstruments 2024-10-31 14216634 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 14216634 core:Subsidiary1 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registration number: 14216634

Newbrook Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Newbrook Investments Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Newbrook Investments Limited

Company Information

Director | Mr J Gay

Registered office | 28 Alexandra Terrace Exmouth Devon EX8 1BD

Accountants | Thompson Jenner LLP 28 Alexandra Terrace Exmouth Devon EX8 1BD

Newbrook Investments Limited

(Registration number: 14216634)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 506,780 | 506,780
Investments | 5 | 100 | 100
|  | 506,880 | 506,880
Current assets |  |  |
Debtors | 6 | 49,204 | 183,843
Cash at bank and in hand |  | 215,629 | 208,400
|  | 264,833 | 392,243
Creditors: Amounts falling due within one year | 7 | (2,559) | (3,926)
Net current assets |  | 262,274 | 388,317
Net assets |  | 769,154 | 895,197
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 769,054 | 895,097
Shareholders' funds |  | 769,154 | 895,197

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 July 2026

......................................... Mr J Gay Director

Newbrook Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
28 Alexandra Terrace
Exmouth
Devon
EX8 1BD
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Newbrook Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Newbrook Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Investment properties

| 2025 £
At 1 November 2024 | 506,780
At 31 October 2025 | 506,780

There has been no valuation of investment property by an independent valuer.

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | 100

Subsidiaries | £
Cost or valuation
At 1 November 2024 | 100
At 31 October 2025 | 100
Carrying amount
At 31 October 2025 | 100
At 31 October 2024 | 100

Newbrook Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Gay's Creamery Limited | 28 Alexandra Terrace, Exmouth, Devon, EX8 1BD | 100 £1 Ordinary Shares | 100% | 100%
| UK |  |  |

Subsidiary undertakings
Gay's Creamery Limited The principal activity of Gay's Creamery Limited is the retail of ice cream, confectionery and gifts.

6 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 49,204 | 183,843
Total current trade and other debtors |  | 49,204 | 183,843

7 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 650
Taxation and social security | 929 | 1,646
Accrued expenses | 1,630 | 1,630
| 2,559 | 3,926