These financial statements are prepared for the six month period to 31 December 2025, following the directors' decision to align the year end with companies under common control.

The average number of persons, including directors, employed by the company during the period was as follows:

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources from connected companies, and the directors personally, to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The Brookes Group Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Nursery, Higher Lane, Tarleton, Preston, PR4 6JH.

For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true