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Registered number: 14616431 BROOK MOUNTAIN DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
BROOK MOUNTAIN DEVELOPMENTS LIMITED REGISTERED NUMBER: 14616431 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 697,321 |  | 520,623 |
Debtors: amounts falling due within one year | 4 | 3,037 |  | 1,978 |
Cash at bank and in hand | 5 | 75,222 |  | 16,614 |
|  | 775,580 |  | 539,215 |
Creditors: amounts falling due within one year | 6 | (722,931) |  | (3,038) |
Net current assets |  |  | 52,650 |  | 536,178
Total assets less current liabilities |  |  | 52,650 |  | 536,178
Creditors: amounts falling due after more than one year | 7 |  | (65,000) |  | (539,747)
Net liabilities |  |  | (12,350) |  | (3,569)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (12,450) |  | (3,669)
|  |  | (12,350) |  | (3,569)
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BROOK MOUNTAIN DEVELOPMENTS LIMITED REGISTERED NUMBER: 14616431 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2026.
G Berg | P Brook
Director | Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
BROOK MOUNTAIN DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Brook Mountain Developments Limited is a private limited company limited by shares and incorporated in England and Wales. It's registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, SS14 3WR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company had a deficit on shareholders' funds at 31 January 2026 of £12,350 (2024 : £3,569 however, the directors are of the opinion that the company has and will continue to have the support of its creditors for the foreseeable future. In the light of this factor, the directors considers it appropriate to adopt the going concern basis in preparation of these financial statements.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
BROOK MOUNTAIN DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 2,788 | 1,978
| Prepayments and accrued income | 249 | -
|  | 3,037 | 1,978
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 75,222 | 16,614
|  | 75,222 | 16,614
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 721,181 | 2,143
| Accruals and deferred income | 1,750 | 895
|  | 722,931 | 3,038
| The following liabilities were secured:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Loan | 619,923 | -
|  | 619,923 | -
| Details of security provided:
The loan is secured by fixed charge over the company's property. Page 4
BROOK MOUNTAIN DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 65,000 | 539,747
|  | 65,000 | 539,747
| The following liabilities were secured:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Loan | 65,000 | 439,747
|  | 65,000 | 439,747
| Details of security provided:
The loan is secured by fixed charge over the company's property.
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