Holbrook Holdings Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 11015885

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		78,342		67,212
Investment Properties	5		8,912,633		8,912,633
Investments	6		-		1,761,300

			8,990,975		10,741,145
CURRENT ASSETS
Stocks		83,447		83,447
Debtors		126,041		82,071
Cash at bank and in hand		115,462		-

		324,950		165,518
Creditors: Amounts Falling Due Within One Year		(327,929 )		(1,255,513 )

NET CURRENT ASSETS (LIABILITIES)			(2,979 )		(1,089,995 )

TOTAL ASSETS LESS CURRENT LIABILITIES			8,987,996		9,651,150

Creditors: Amounts Falling Due After More Than One Year			(6,435,817 )		(6,244,198 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,493 )		(167,243 )

NET ASSETS			2,543,686		3,239,709

CAPITAL AND RESERVES
Called up share capital	7		1,500,000		1,500,000
Share premium account			1,164,562		1,164,562
Fair value reserve			-		166,343
Profit and Loss Account			(120,876 )		408,804

SHAREHOLDERS' FUNDS			2,543,686		3,239,709

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Holbrook Holdings Limited

Abridged Balance Sheet (continued)

As At 31 October 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

T W Holbrook

Director

31st July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Holbrook Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11015885 . The registered office is 1st Floor, 283 Church Road Redfield, Bristol, BS5 9HT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The accounts have been prepared under the historical cost convention in accordance with the accounting policies set out below and in accordance with the Companies Act 2006.

2.2. 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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. 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:

Plant & Machinery	25%
Motor Vehicles	25%
Computer Equipment	25%

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Holbrook Holdings Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	109,755
Additions	60,187
Disposals	(46,500 )

As at 31 October 2025	123,442

Depreciation
As at 1 November 2024	42,543
Provided during the period	17,754
Disposals	(15,197 )

As at 31 October 2025	45,100

Net Book Value
As at 31 October 2025	78,342

As at 1 November 2024	67,212

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Holbrook Holdings Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 November 2024 and 31 October 2025	8,912,633

6. Investments

	Total
	£
Cost or Valuation
As at 1 November 2024	1,761,300
Disposals	(1,761,300 )

As at 31 October 2025	-

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	1,761,300

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,500,000	1,500,000

8. Related Party Transactions

During the year the company sold investment assets to Mr T Holbrook, director, at full market value for £948,600 which has been paid in full.

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