REGISTERED NUMBER: 01568725 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Leonard Brooks (Harlow) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R P V Groves

SECRETARY:

REGISTERED OFFICE:

302 Long Banks

Harlow

Essex

CM18 7PE

REGISTERED NUMBER:

01568725 (England and Wales)

ACCOUNTANTS:

MG White Chartered Accountants

15 Rye Hill Road

Harlow

Essex

CM18 7JE

FIXED ASSETS

Tangible assets

4

40,398

50,956

CURRENT ASSETS

Stocks

48,305

56,139

Debtors

5

94,620

104,591

Cash at bank

101,701

118,128

244,626

278,858

CREDITORS

Amounts falling due within one year

6

93,156

96,611

NET CURRENT ASSETS

151,470

182,247

TOTAL ASSETS LESS CURRENT LIABILITIES

191,868

233,203

CREDITORS

Amounts falling due after more than one year

7

11,289

24,835

NET ASSETS

180,579

208,368

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

180,479

208,268

SHAREHOLDERS' FUNDS

180,579

208,368

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 13 August 2026 and were signed by:

R P V Groves - Director

1.	STATUTORY INFORMATION

Leonard Brooks (Harlow) Ltd 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

6,169

9,317

5,236

Additions

-

1,182

-

At 30 September 2025

6,169

10,499

5,236

DEPRECIATION

At 1 October 2024

6,169

7,230

4,903

Charge for year

-

818

144

At 30 September 2025

6,169

8,048

5,047

NET BOOK VALUE

At 30 September 2025

-

2,451

189

At 30 September 2024

-

2,087

333

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

64,279

10,759

95,760

Additions

-

2,828

4,010

At 30 September 2025

64,279

13,587

99,770

DEPRECIATION

At 1 October 2024

18,140

8,362

44,804

Charge for year

11,534

2,072

14,568

At 30 September 2025

29,674

10,434

59,372

NET BOOK VALUE

At 30 September 2025

34,605

3,153

40,398

At 30 September 2024

46,139

2,397

50,956

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

42,200

DEPRECIATION

At 1 October 2024

10,550

Charge for year

7,912

At 30 September 2025

18,462

NET BOOK VALUE

At 30 September 2025

23,738

At 30 September 2024

31,650

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

89,306

98,946

Prepayments and accrued income

5,314

5,645

94,620

104,591

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other loans

40

40

Hire purchase contracts

13,547

13,547

Trade creditors

46,894

55,489

Tax

10,318

4,127

Social security and other taxes

2,070

3,726

VAT

19,123

12,337

Other creditors

1,461

4,993

Net wages

(2,469

)

-

Directors' current accounts

72

72

Accruals and deferred income

2,100

2,280

93,156

96,611

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

11,289

24,835