Registration number: 07675996

Brookes Parker Ltd

(Registration number: 07675996)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	153	180
Other financial assets	5	2,030,642	1,913,038
		2,030,795	1,913,218
Current assets
Debtors	6	126,671	120,531
Cash at bank and in hand		27,374	37,595
		154,045	158,126
Creditors: Amounts falling due within one year	7	(41,587)	(41,281)
Net current assets		112,458	116,845
Total assets less current liabilities		2,143,253	2,030,063
Provisions for liabilities		(64,372)	(49,946)
Net assets		2,078,881	1,980,117
Capital and reserves
Called up share capital	8	1,000,000	1,000,000
Retained earnings		1,078,881	980,117
Shareholders' funds		2,078,881	1,980,117

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 October 2026 and signed on its behalf by:
 

Mr M Parker Director

Brookes Parker Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Walkington Grange Farm
Hunsley Road
Walkington
East Yorkshire
HU17 8SZ

Company number: 07675996

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Brookes Parker Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings & equipment	15% per annum on written down value

Investments

Listed investments are measured at at fair value. Fair value gains and losses are recognised in the profit and loss account.

Investments in unlisted companies are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 2 (2025 - 2).

Brookes Parker Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2025	15,711	15,711
At 30 June 2026	15,711	15,711
Depreciation
At 1 July 2025	15,531	15,531
Charge for the year	27	27
At 30 June 2026	15,558	15,558
Carrying amount
At 30 June 2026	153	153
At 30 June 2025	180	180

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 July 2025	1,861,442	51,596	1,913,038
Fair value adjustments	113,269	-	113,269
Additions	519,813	-	519,813
Disposals	(515,478)	-	(515,478)
At 30 June 2026	1,979,046	51,596	2,030,642
Carrying amount
At 30 June 2026	1,979,046	51,596	2,030,642
At 30 June 2025	1,861,442	51,596	1,913,038

Brookes Parker Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

6

Debtors

	2026 £	2025 £
Other debtors	126,671	120,531
	126,671	120,531

7

Creditors

		2026 £	2025 £
Due within one year
Amounts due to related parties		18,693	18,693
Social security and other taxes		14,913	14,926
Other payables		7,981	7,662
		41,587	41,281