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
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
Central Brooke Ltd
Statement of financial position
as at 28 February 2026
Cash at bank and in hand
5,242
Creditors: amounts falling due within one year
(357,746)
Net current liabilities
(10,789)
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
Central Brooke Ltd
Notes to the Accounts
for the period from 27 November 2024 to 28 February 2026
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.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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 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 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.
Central Brooke Ltd
Notes to the Accounts
for the period from 27 November 2024 to 28 February 2026
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.
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
Amounts owed to group undertakings and other participating interests
338,210
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Average number of employees
During the period the average number of employees was 2.