REGISTERED NUMBER: 09845295 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Brooks Medical Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Brooks

Mrs I J Brooks

REGISTERED OFFICE:

Moore

6th Floor

Whitefriars

Lewins Mead

Bristol

BS1 2NT

REGISTERED NUMBER:

09845295 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

339

Investments

5

315,555

282,720

315,555

283,059

CURRENT ASSETS

Debtors

6

3,150

8,730

Cash at bank

124,423

96,629

127,573

105,359

CREDITORS

Amounts falling due within one year

7

6,766

7,219

NET CURRENT ASSETS

120,807

98,140

TOTAL ASSETS LESS CURRENT LIABILITIES

436,362

381,199

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

436,262

381,099

SHAREHOLDERS' FUNDS

436,362

381,199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

M Brooks - Director

1.	STATUTORY INFORMATION

Brooks Medical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention as modified by the revaluation of certain assets.

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.

Computer equipment

-

25% on straight line basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2024

and 31 October 2025

1,357

DEPRECIATION

At 1 November 2024

1,018

Charge for year

339

At 31 October 2025

1,357

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

339

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 November 2024

282,720

Revaluations

32,835

At 31 October 2025

315,555

NET BOOK VALUE

At 31 October 2025

315,555

At 31 October 2024

282,720

Cost or valuation at 31 October 2025 is represented by:

Other

investments

£

Valuation in 2024

282,720

Valuation in 2025

32,835

315,555

Fixed asset investments are recorded at fair value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,150

6,025

Prepayments and accrued income

-

2,705

3,150

8,730

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

5,317

6,371

Directors' current accounts

140

140

Accruals and deferred income

1,309

708

6,766

7,219

8.	TRANSACTIONS WITH DIRECTORS

Included in creditors is £140 (2024: £140) owed to Mr M Brooks and Mrs I Brooks, both directors of the company.