REGISTERED NUMBER: 05351418 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 31 JULY 2025

FOR

BROOKS ECOLOGICAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T J Kelly

C Purcell

Ms A O'dwyer

REGISTERED OFFICE:

1-3 Freeman Court

Jarman Way

Orchard Road

Royston

Hertffordshire

SG8 5HW

REGISTERED NUMBER:

05351418 (England and Wales)

AUDITORS:

Bohorun & Co Limited

6 Howley Park Business Village

Pullan Way

Morley

Leeds

West Yorkshire

LS27 0BZ

ACCOUNTANTS:

Sapphire Accountants

10 Town Gate

Guiseley

Leeds

West Yorkshire

LS20 9JA

FIXED ASSETS

Tangible assets

4

26,359

25,073

Investments

5

-

12,258

26,359

37,331

CURRENT ASSETS

Debtors

6

337,798

180,071

Cash at bank and in hand

1,074,006

913,738

1,411,804

1,093,809

CREDITORS

Amounts falling due within one year

7

287,391

143,160

NET CURRENT ASSETS

1,124,413

950,649

TOTAL ASSETS LESS CURRENT LIABILITIES

1,150,772

987,980

PROVISIONS FOR LIABILITIES

8

16,263

9,600

NET ASSETS

1,134,509

978,380

CAPITAL AND RESERVES

Called up share capital

9

110

110

Revaluation reserve

10

-

10,172

Retained earnings

1,134,399

968,098

SHAREHOLDERS' FUNDS

1,134,509

978,380

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 30 July 2026 and were signed on its behalf by:

Ms A O'dwyer - Director

C Purcell - Director

1.	STATUTORY INFORMATION

Brooks Ecological Ltd 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.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Change of length of accounting period

The company was acquired by Origin UK Operation Limited on 25 October 2024. This company became part of the group structure and this facilitated a change of year end in order to ensure that the company year end was the same as its immediate parent company and other companies within the group.

The accounts have been drawn up to for a period of 16 months to 31 July 2025 which means that the current year figures presented are for a 16 month period and are not directly comparable with the comparative period for the year ended 31 March 2024.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 63 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

40,320

11,878

5,700

25,642

83,540

Additions

5,215

2,707

-

11,299

19,221

Disposals

(8,490

)

-

-

-

(8,490

)

At 31 July 2025

37,045

14,585

5,700

36,941

94,271

DEPRECIATION

At 1 April 2024

23,390

8,025

4,939

22,113

58,467

Charge for period

4,337

1,101

233

6,682

12,353

Eliminated on disposal

(2,908

)

-

-

-

(2,908

)

At 31 July 2025

24,819

9,126

5,172

28,795

67,912

NET BOOK VALUE

At 31 July 2025

12,226

5,459

528

8,146

26,359

At 31 March 2024

16,930

3,853

761

3,529

25,073

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

12,258

Disposals

(12,258

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 March 2024

12,258

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Trade debtors

323,357

143,780

Other debtors

629

11,180

Directors' current accounts

-

354

Prepayments

13,812

24,757

337,798

180,071

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Trade creditors

15,842

2,808

Amounts owed to group undertakings

43,583

-

Tax

89,055

52,391

Social security and other taxes

22,413

10,159

VAT

94,178

39,714

Other creditors

2,160

23,742

Pensions Payable

3,047

1,888

Payroll control

3,211

-

Accrued expenses

13,902

12,458

287,391

143,160

8.	PROVISIONS FOR LIABILITIES

2025

2024

(Unaudited)

£

£

Deferred tax

16,263

9,600

Deferred

tax

£

Balance at 1 April 2024

9,600

Provided during period

6,663

Balance at 31 July 2025

16,263

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

110

Ordinary share capital

£1

110

110

10.

RESERVES

Revaluation

reserve

£

At 1 April 2024

10,172

Adjustment to reserve

(10,172

)

At 31 July 2025

-

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Divya Prakash Bohorun (Senior Statutory Auditor)

for and on behalf of Bohorun & Co Limited

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company with effect from 25 October 2024 is Origin UK Operation Limited who holds 100% of the issued share capital