REGISTERED NUMBER: 03486958 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BROOKS-HILL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Brooks-Hill

O Brooks-Hill

L Brooks-Hill

REGISTERED OFFICE:

Unit 2, Orbital 25 Business Park

Dwight Road

Watford

Hertfordshire

WD18 9DA

REGISTERED NUMBER:

03486958 (England and Wales)

ACCOUNTANTS:

EV Accountants Limited

Chartered Accountants

Unit 201, Second Floor

Metroline House

118-122 College Road

Harrow

Middlesex

HA1 1BQ

FIXED ASSETS

Tangible assets

4

959,126

1,015,391

CURRENT ASSETS

Stocks

258,248

248,405

Debtors

5

255,621

66,581

Cash at bank

1,766,637

1,956,767

2,280,506

2,271,753

CREDITORS

Amounts falling due within one year

6

331,009

469,880

NET CURRENT ASSETS

1,949,497

1,801,873

TOTAL ASSETS LESS CURRENT LIABILITIES

2,908,623

2,817,264

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Revaluation reserve

8

527,795

527,795

Retained earnings

2,379,828

2,288,469

SHAREHOLDERS' FUNDS

2,908,623

2,817,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

S Brooks-Hill - Director

1.	STATUTORY INFORMATION

Brooks-Hill 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 as modified by the revaluation of certain assets.

Going concern

The financial statements have been prepared on a going concern basis as the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of these financial statements.

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 the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transactions will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

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

Freehold property

-

not provided

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on cost

Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs.

Freehold property occupied by the company for its operations is held at valuation carried out by independent professional valuers. No depreciation is provided in respect of the freehold property as the directors consider that to depreciate the property would not give a true and fair view. Depreciation is only one of the many elements reflected in the annual valuation of property and accordingly the amount of depreciation which might otherwise have been charged cannot be separately identified or quantified. The directors consider that this policy results in the accounts giving a true and fair view.

Stocks

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

Financial instruments

The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issue' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year not amortised.

Clarification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at an amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1 January 2025

900,000

64,735

215,716

1,180,451

Additions

-

2,785

-

2,785

Disposals

-

(3,972

)

-

(3,972

)

At 31 December 2025

900,000

63,548

215,716

1,179,264

DEPRECIATION

At 1 January 2025

-

49,083

115,977

165,060

Charge for year

-

4,079

53,929

58,008

Eliminated on disposal

-

(2,930

)

-

(2,930

)

At 31 December 2025

-

50,232

169,906

220,138

NET BOOK VALUE

At 31 December 2025

900,000

13,316

45,810

959,126

At 31 December 2024

900,000

15,652

99,739

1,015,391

Cost or valuation at 31 December 2025 is represented by:

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

Valuation in 2024

527,795

-

-

527,795

Cost

372,205

63,548

215,716

651,469

900,000

63,548

215,716

1,179,264

The freehold property was revalued at 1 September 2024 on an open market basis by professional independent valuers and the directors believe that the values are not significantly different at the year end.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,325

36,133

Amounts owed by group undertakings

208,155

-

Other debtors

38,141

30,448

255,621

66,581

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

188,190

87,758

Amounts owed to group undertakings

-

238,745

Taxation and social security

72,778

70,668

Other creditors

70,041

72,709

331,009

469,880

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

720

A Ordinary

£1

720

720

280

B Ordinary

£1

280

280

1,000

1,000

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

527,795

9.	RELATED PARTY DISCLOSURES

Amounts owed by group undertakings include £208,155 (2024 - creditor of £238,745) due from Brooks-Hill Holdings Limited.

During the year, the company paid rent of £38,730 (2024 - £38,730) for its business premises to Brooks-Hill Holdings Limited.

S Brooks-Hill, O Brooks-Hill and L Brooks-Hill are directors and majority shareholders of Brooks-Hill Holdings Limited.

10.	ULTIMATE CONTROLLING PARTY