REGISTERED NUMBER: 01352798 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

R.S. BROOKHOUSE ENGINEERING (EVESHAM)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R S Brookhouse

SECRETARY:

Mrs S G Keen

REGISTERED OFFICE:

Waterloo Industrial Estate

Waterloo Road

Bidford on Avon

Warwickshire

B50 4JH

REGISTERED NUMBER:

01352798 (England and Wales)

AUDITORS:

Kingscott Dix (Cheltenham) Limited

Statutory Auditor

Chartered Accountants

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Tangible assets

4

25,491,596

25,853,939

CURRENT ASSETS

Stocks

92,579

95,436

Debtors

5

3,363,077

4,370,290

Cash at bank

218,150

704,199

3,673,806

5,169,925

CREDITORS

Amounts falling due within one year

6

(312,058

)

(730,102

)

NET CURRENT ASSETS

3,361,748

4,439,823

TOTAL ASSETS LESS CURRENT LIABILITIES

28,853,344

30,293,762

PROVISIONS FOR LIABILITIES

8

(3,203,000

)

(2,969,000

)

NET ASSETS

25,650,344

27,324,762

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

25,649,344

27,323,762

SHAREHOLDERS' FUNDS

25,650,344

27,324,762

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 November 2025 and were signed by:

R S Brookhouse - Director

1.	STATUTORY INFORMATION

R.S. Brookhouse Engineering (Evesham) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on the basis that the company remains a going concern. The director has reviewed the position of the business and is confident it can continue to meet its debts as they fall due.

Significant judgements and estimates

The director is of the opinion that the significant judgements and estimations used in the preparation of the financial statements are the recoverability of debtor balances and the estimated useful life of tangible fixed assets.

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 charges are recognised in the profit and loss account on a straight line basis over the period of the hire.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 10% on reducing balance and 5% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

61,592,189

Additions

334,040

Disposals

(549,393

)

At 28 February 2025

61,376,836

DEPRECIATION

At 1 March 2024

35,738,250

Charge for year

683,967

Eliminated on disposal

(536,977

)

At 28 February 2025

35,885,240

NET BOOK VALUE

At 28 February 2025

25,491,596

At 29 February 2024

25,853,939

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

681,883

1,953,210

Other debtors

2,681,194

2,417,080

3,363,077

4,370,290

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

99,422

-

Trade creditors

101,185

667,332

Taxation and social security

74,621

17,270

Other creditors

36,830

45,500

312,058

730,102

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

99,422

-

Security has been given by way of a fixed and floating charge over the assets of the company.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

3,203,000

2,969,000

Deferred

tax

£

Balance at 1 March 2024

2,969,000

Charge to Income Statement during year

234,000

Balance at 28 February 2025

3,203,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

Ordinary shares have full voting, distribution and dividend rights.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Gwyneth Milner ACA (Senior Statutory Auditor)

for and on behalf of Kingscott Dix (Cheltenham) Limited

11.	RELATED PARTY DISCLOSURES

During the year the company paid rent of £120,000 (2024 - £120,000) for the use of industrial units owned by Mr & Mrs R S Brookhouse.

At the balance sheet date, the company was owed £1,688,804 by Mr & Mrs R S Brookhouse (2024 - £1,357,285). This was repaid after the balance sheet date. A commercial rate of interest is charged on the balance.

12.	ULTIMATE CONTROLLING PARTY

The company was controlled by Mr R S Brookhouse throughout the year.