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Registered number: 04549615
Northbrook Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Anthony Chandler & Quantrell Associates
Chartered Certified Accountants
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr Michael Smith
Mrs Emma Smith
Company Number 04549615
Registered Office St James House
9-15 St James Road
Surbiton
London
KT6 4QH
Accountants Anthony Chandler & Quantrell Associates
Chartered Certified Accountants
St James House
9-15 St James Road
Surbiton
Surrey
KT6 4QH
Page 1
Page 2
Balance Sheet
Registered number: 04549615
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 13,694 9,872
13,694 9,872
CURRENT ASSETS
Debtors 4 28,080 237
Cash at bank and in hand 85,620 36,115
113,700 36,352
Creditors: Amounts Falling Due Within One Year 5 (34,705 ) (42,139 )
NET CURRENT ASSETS (LIABILITIES) 78,995 (5,787 )
TOTAL ASSETS LESS CURRENT LIABILITIES 92,689 4,085
NET ASSETS 92,689 4,085
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 92,687 4,083
SHAREHOLDERS' FUNDS 92,689 4,085
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For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Emma Smith
Director
13th July 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 23,319 23,652 46,971
Additions - 8,387 8,387
As at 31 October 2025 23,319 32,039 55,358
Depreciation
As at 1 November 2024 14,238 22,861 37,099
Provided during the period 2,271 2,294 4,565
As at 31 October 2025 16,509 25,155 41,664
Net Book Value
As at 31 October 2025 6,810 6,884 13,694
As at 1 November 2024 9,081 791 9,872
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4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 28,080 -
VAT - 237
28,080 237
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 24,882 -
Other taxes and social security 2,275 -
VAT 5,917 -
Accruals and deferred income 1,313 1,163
Directors' loan accounts 318 40,976
34,705 42,139
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
7. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 4,000 28,000
8. Ultimate Controlling Party
The company's ultimate controlling party are Michael Smith (50%) and Emma Smith (50%) by virtue of their ownership of 100% of the issued share capital in the company.
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