Company registration number: 08046873
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Brooke Estate Management Ltd
Pages for filing with the Registrar
Company registration number: 08046873
Brooke Estate Management Ltd
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 152,982 136,177
152,982 136,177
Current assets
Debtors 5 7,597 15,570
Cash at bank and in hand 12,762 1,293
20,359 16,863
Creditors: amounts falling due within one year
6 (69,328) (47,739)
Net current liabilities (48,969) (30,876)
Total assets less current liabilities 104,013 105,301
Creditors: Amounts falling due after more than one year
7 (61,822) (58,356)
NET ASSETS 42,191 46,945
Capital and reserves
Called up share capital 100 100
Profit and loss account 42,091 46,845
TOTAL EQUITY 42,191 46,945
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08046873
Brooke Estate Management Ltd
Balance sheet - continued
as at 30 April 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr R McKeand, Director
27 July 2026
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Brooke Estate Management Ltd
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Brooke Estate Management Ltd is a private company registered in England and Wales. Its registered number is 08046873. The company is limited by shares. Its registered office is Brooke House, Llandogo, Monmouth, Gwent, NP25 4TA.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 10% reducing balance
Fixtures & fittings - 20% reducing balance
Motor vehicles - 20% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Brooke Estate Management Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 May 2025 252,561
Additions 60,123
Disposals (34,901)
At 30 April 2026 277,783
Depreciation
At 1 May 2025 116,384
Charge for year 26,043
Eliminated on disposal (17,626)
At 30 April 2026 124,801
Net book value
At 30 April 2026 152,982
At 30 April 2025 136,177
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Brooke Estate Management Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
5 Debtors
2026 2025
£ £
Trade debtors 7,074 14,695
Taxation - 563
Other debtors 207 207
Prepayments and accrued income 316 105
7,597 15,570
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 8,620 4,838
Hire purchase and finance leases 9,793 25,578
Trade creditors - 862
Amounts owed to directors 48,855 15,013
Taxation 48 48
VAT payable 541 -
Accruals and deferred income 1,471 1,400
69,328 47,739
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans 9,971 12,933
Hire purchase and finance leases 31,851 25,423
Amounts owed to directors 20,000 20,000
61,822 58,356
Included within the above creditors are the following amounts falling due after more than five years:
2026 2025
£ £
Repayable by instalments
Bank loans - 633
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