27 November 2024 false No description of principal activity Taxfiler 2024.6 16105567 business:PrivateLimitedCompanyLtd 2024-11-27 2026-02-28 16105567 2024-11-26 16105567 2024-11-27 2026-02-28 16105567 business:AuditExemptWithAccountantsReport 2024-11-27 2026-02-28 16105567 business:FilletedAccounts 2024-11-27 2026-02-28 16105567 2026-02-28 16105567 business:Director1 2024-11-27 2026-02-28 16105567 business:Director2 2024-11-27 2026-02-28 16105567 business:RegisteredOffice 2024-11-27 2026-02-28 16105567 core:WithinOneYear 2026-02-28 16105567 core:ShareCapital core:PreviouslyStatedAmount 2026-02-28 16105567 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-02-28 16105567 core:PreviouslyStatedAmount 2026-02-28 16105567 business:SmallEntities 2024-11-27 2026-02-28 16105567 countries:EnglandWales 2024-11-27 2026-02-28 iso4217:GBP xbrli:pure
Company Registration No. 16105567 (England and Wales)
Central Brooke Ltd Unaudited accounts for the period from 27 November 2024 to 28 February 2026
Central Brooke Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Central Brooke Ltd Company Information for the period from 27 November 2024 to 28 February 2026
Directors
Jack Jiggens Robert Jiggens
Company Number
16105567 (England and Wales)
Registered Office
12-14 Hart Street Henley-On-Thames Oxfordshire RG9 2AU United Kingdom
Accountants
P10 Accountancy Ltd Egerton House 68 Baker Street Weybridge KT13 8AL
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Central Brooke Ltd Statement of financial position as at 28 February 2026
2026
Notes
£
Current assets
Inventories
5
341,515
Debtors
6
200
Cash at bank and in hand
5,242
346,957
Creditors: amounts falling due within one year
7
(357,746)
Net current liabilities
(10,789)
Net liabilities
(10,789)
Capital and reserves
Called up share capital
200
Profit and loss account
(10,989)
Shareholders' funds
(10,789)
For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by
Jack Jiggens Director Company Registration No. 16105567
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Central Brooke Ltd Notes to the Accounts for the period from 27 November 2024 to 28 February 2026
1
Statutory information
Central Brooke Ltd is a private company, limited by shares, registered in England and Wales, registration number 16105567. The registered office is 12-14 Hart Street, Henley-On-Thames, Oxfordshire, RG9 2AU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank & overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Central Brooke Ltd Notes to the Accounts for the period from 27 November 2024 to 28 February 2026
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
4
Investment property
2026
£
Additions
183,947
Disposals
(183,947)
At 28 February 2026
-
5
Inventories
2026
£
Work in progress
341,515
341,515
6
Debtors
2026
£
Amounts falling due within one year
Other debtors
200
7
Creditors: amounts falling due within one year
2026
£
Amounts owed to group undertakings and other participating interests
338,210
Accruals
19,536
357,746
8
Average number of employees
During the period the average number of employees was 2.
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