REGISTERED NUMBER: 12339922 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2024 to 31 March 2026

for

Riley Brooks Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

-

4,213

Current assets

Debtors

5

24,390

1,083

Cash at bank

28,637

22,894

53,027

23,977

Creditors

Amounts falling due within one year

6

38,858

9,591

Net current assets

14,169

14,386

Total assets less current liabilities

14,169

18,599

Creditors

Amounts falling due after more than one year

7

-

3,115

Net assets

14,169

15,484

Capital and reserves

Called up share capital

120

120

Retained earnings

14,049

15,364

Shareholders' funds

14,169

15,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

L R Brooks - Director

1.	Statutory information

Riley Brooks Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12339922

Registered office:

114 Aylesbury Road

Bierton, Aylesbury

Buckinghamshire

HP22 5DL

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3.	Employees and directors

The average number of employees during the period was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 December 2024

and 31 March 2026

1,023

6,576

7,599

Depreciation

At 1 December 2024

774

2,612

3,386

Charge for period

249

3,964

4,213

At 31 March 2026

1,023

6,576

7,599

Net book value

At 31 March 2026

-

-

-

At 30 November 2024

249

3,964

4,213

5.

Debtors: amounts falling due within one year

2026

2024

£

£

Trade debtors

24,390

-

Other debtors

-

1,083

24,390

1,083

6.

Creditors: amounts falling due within one year

2026

2024

£

£

Bank loans and overdrafts

-

3,115

Trade creditors

180

591

Corporation tax

28,419

2,152

VAT

5,068

3,218

Other creditors

5,191

-

Directors' current accounts

-

375

Accruals and deferred income

-

140

38,858

9,591

7.

Creditors: amounts falling due after more than one year

2026

2024

£

£

Bank loans - 1-2 years

-

3,115

8.	Ultimate controlling party

The ultimate controlling party is the directors together.