REGISTERED NUMBER: 14088866 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

PENFOLD & BROOKS LIMITED

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

A K Brooks

M E Penfold

REGISTERED OFFICE:

15 Colletts Gardens

Broadway

Evesham

Worcestershire

WR12 7AX

REGISTERED NUMBER:

14088866 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

58,986

58,053

Cost of sales

24,937

19,652

GROSS PROFIT

34,049

38,401

Administrative expenses

5,881

3,613

OPERATING PROFIT

28,168

34,788

Interest receivable and similar income

17

-

PROFIT BEFORE TAXATION

28,185

34,788

Tax on profit

5,393

6,610

PROFIT FOR THE FINANCIAL YEAR

22,792

28,178

Retained earnings at beginning of year

(4,515

)

2,307

Dividends

(17,000

)

(35,000

)

RETAINED EARNINGS AT END OF YEAR

1,277

(4,515

)

CURRENT ASSETS

Debtors

4

8,600

-

Cash at bank

4,149

5,108

12,749

5,108

CREDITORS

Amounts falling due within one year

5

11,432

9,583

NET CURRENT ASSETS/(LIABILITIES)

1,317

(4,475

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,317

(4,475

)

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

1,277

(4,515

)

SHAREHOLDERS' FUNDS

1,317

(4,475

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

M E Penfold - Director

1.	STATUTORY INFORMATION

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

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,600

-

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

4,911

1,368

Corporation tax

5,393

6,610

Directors' current accounts

588

1,125

Accrued expenses

540

480

11,432

9,583