The Brookman Group Ltd - Filleted accounts

Registered number

09923471

The Brookman Group Ltd

Unaudited Filleted Accounts

31 December 2025

The Brookman Group Ltd
Registered number:		09923471
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		306,847			307,127
Investments	4		422,402			447,402
			729,249			754,529

Current assets
Debtors	5	350,960			319,002
Cash at bank and in hand		37,801			56,476
		388,761			375,478

Creditors: amounts falling due within one year	6	(90,767)			(116,152)

Net current assets			297,994			259,326

Total assets less current liabilities			1,027,243			1,013,855

Creditors: amounts falling due after more than one year	7		(600,000)			(600,000)

Provisions for liabilities			(10,000)			(10,000)


Net assets			417,243			403,855

Capital and reserves
Called up share capital			2,000			2,000
Share premium			999,000			999,000
Capital redemption reserve	8		30,000			30,000
Profit and loss account			(613,757)			(627,145)

Shareholders' funds			417,243			403,855

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P A Lindley
Director
Approved by the board on 24 July 2026

The Brookman Group Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment			over 4 years
	Office improvements			over 10 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		4


3	Tangible fixed assets
		Land and buildings		Office equipment		Office improvements		Total
£			£		£		£
	Cost
	At 1 January 2025	300,000		958		6,750		307,708
	Additions	-		742		-		742
	At 31 December 2025	300,000		1,700		6,750		308,450

	Depreciation
	At 1 January 2025	-		160		421		581
	Charge for the year	-		347		675		1,022
	At 31 December 2025	-		507		1,096		1,603

	Net book value
	At 31 December 2025	300,000		1,193		5,654		306,847
	At 31 December 2024	300,000		798		6,329		307,127


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025							447,402
	Revaluation							(25,000)

	At 31 December 2025							422,402


5	Debtors					2025		2024
£							£

	Trade debtors					9,166		-
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					264,130		246,849
	Other debtors					77,664		72,153
						350,960		319,002


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					6,120		8,333
	Other creditors					84,647		107,819
						90,767		116,152


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					600,000		600,000


8	Capital redemption reserve					2025		2024
£							£

	At 1 January 2025					30,000		30,000

	At 31 December 2025					30,000		30,000


9	Other information

	The Brookman Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	1 Cabot House
	Compass Point Business Park
	St. Ives
	Cambs
	PE27 5JL