REGISTERED NUMBER: 00780708

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

CLEGG AND BROOKING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J P Cook

Mrs J A Cook

Mr K R Brooking

SECRETARY:

Mrs J A Cook

REGISTERED OFFICE:

White Horse Service Station

Middle Wallop

Stockbridge

Hampshire

SO20 8DZ

REGISTERED NUMBER:

00780708

ACCOUNTANTS:

Hysons

Chartered Accountants

14 London Street

Andover

Hampshire

SP10 2PA

FIXED ASSETS

Tangible assets

4

1,464,320

1,499,749

Investments

5

2,100

2,100

1,466,420

1,501,849

CURRENT ASSETS

Stocks

1,429

1,847

Debtors

6

16,438

27,407

Cash at bank

21,810

26,821

39,677

56,075

CREDITORS

Amounts falling due within one year

7

747,348

736,544

NET CURRENT LIABILITIES

(707,671

)

(680,469

)

TOTAL ASSETS LESS CURRENT LIABILITIES

758,749

821,380

CREDITORS

Amounts falling due after more than one year

8

(327,000

)

(377,000

)

PROVISIONS FOR LIABILITIES

(52,708

)

(54,227

)

NET ASSETS

379,041

390,153

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Revaluation reserve

10

210,133

210,133

Retained earnings

166,908

178,020

379,041

390,153

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 20 November 2025 and were signed on its behalf by:

Mr K R Brooking - Director

Mrs J A Cook - Director

1.	STATUTORY INFORMATION

Clegg And Brooking Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Preparation of consolidated financial statements

The financial statements contain information about Clegg And Brooking Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Office and computer equipment

-

at varying rates on cost

Property is depreciated at 2% of the deemed cost amount.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Office

Improvements

and

Freehold

to

Plant and

computer

property

property

machinery

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

and 28 February 2025

628,062

1,177,220

116,108

8,853

1,930,243

DEPRECIATION

At 1 March 2024

113,844

203,334

104,463

8,853

430,494

Charge for year

9,561

23,544

2,324

-

35,429

At 28 February 2025

123,405

226,878

106,787

8,853

465,923

NET BOOK VALUE

At 28 February 2025

504,657

950,342

9,321

-

1,464,320

At 29 February 2024

514,218

973,886

11,645

-

1,499,749

Included in cost of land and buildings is freehold land of £150,000 (2023 - £150,000) which is not depreciated.

All the property owned by the company is freehold property.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2024

and 28 February 2025

2,100

NET BOOK VALUE

At 28 February 2025

2,100

At 29 February 2024

2,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,247

10,358

Directors' current accounts

14,192

-

Prepayments

999

17,049

16,438

27,407

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

58,762

88,051

Trade creditors

5,602

14,075

Amounts owed to group undertakings

664,696

610,173

Tax

6,869

5,878

VAT

962

1,370

Other creditors

6,542

8,013

Directors' current accounts

3,835

7,834

Accrued expenses

80

1,150

747,348

736,544

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

50,000

50,000

Bank loans - 2-5 years

277,000

327,000

327,000

377,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

8,762

38,051

Bank loans

377,000

427,000

385,762

465,051

The bank overdraft and bank loan is secured by a fixed and floating charge over the undertakings of this company and a related party company including all property and assets present and future.

Net obligations under finance leases and hire purchase contracts are secured on the assets acquired.

10.

RESERVES

Revaluation

reserve

£

At 1 March 2024

and 28 February 2025

210,133

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.