REGISTERED NUMBER: 07780043 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Brook Automotive Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Brook

SECRETARY:

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

07780043 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

103,165

122,206

CURRENT ASSETS

Stocks

100,502

120,998

Debtors

5

1,571

9,341

102,073

130,339

CREDITORS

Amounts falling due within one year

6

51,436

107,542

NET CURRENT ASSETS

50,637

22,797

TOTAL ASSETS LESS CURRENT LIABILITIES

153,802

145,003

CREDITORS

Amounts falling due after more than one year

7

(29,620

)

(31,434

)

PROVISIONS FOR LIABILITIES

8

(19,317

)

(22,873

)

NET ASSETS

104,865

90,696

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

104,864

90,695

SHAREHOLDERS' FUNDS

104,865

90,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

D Brook - Director

1.	STATUTORY INFORMATION

Brook Automotive Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

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

Office Building

-

5% on cost

Plant and Machinery

-

15% on reducing balance

Motor Vehicles

-

25% on reducing balance

Computer Equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Office

Plant and

Motor

Computer

Building

Machinery

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

22,611

14,289

217,872

6,213

260,985

Additions

-

-

10,675

1,469

12,144

At 30 November 2025

22,611

14,289

228,547

7,682

273,129

DEPRECIATION

At 1 December 2024

7,526

11,735

114,811

4,707

138,779

Charge for year

1,130

383

28,433

1,239

31,185

At 30 November 2025

8,656

12,118

143,244

5,946

169,964

NET BOOK VALUE

At 30 November 2025

13,955

2,171

85,303

1,736

103,165

At 30 November 2024

15,085

2,554

103,061

1,506

122,206

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade Debtors

1,071

8,841

Prepayments

500

500

1,571

9,341

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

6,368

10,241

Trade Creditors

30,579

20,426

Tax

32

9,524

Social security and other taxes

6,427

1,562

VAT

6,669

4,735

Directors Loan Account

30

59,723

Accrued Expenses

1,331

1,331

51,436

107,542

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 2-5 years

29,620

31,434

8.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

19,317

22,873

Deferred

tax

£

Balance at 1 December 2024

22,873

Deferred Tax

(3,556

)

Balance at 30 November 2025

19,317

9.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.