IRIS Accounts Production v20.3.4.1 07780043 director 1.10.19 30.9.20 30.9.20 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure 07780043 2019-09-30 07780043 2020-09-30 07780043 2019-10-01 2020-09-30 07780043 2018-09-30 07780043 2018-10-01 2019-09-30 07780043 2019-09-30 07780043 ns16:EnglandWales 2019-10-01 2020-09-30 07780043 ns15:PoundSterling 2019-10-01 2020-09-30 07780043 ns11:Director1 2019-10-01 2020-09-30 07780043 ns11:PrivateLimitedCompanyLtd 2019-10-01 2020-09-30 07780043 ns11:SmallEntities 2019-10-01 2020-09-30 07780043 ns11:AuditExempt-NoAccountantsReport 2019-10-01 2020-09-30 07780043 ns11:SmallCompaniesRegimeForDirectorsReport 2019-10-01 2020-09-30 07780043 ns11:SmallCompaniesRegimeForAccounts 2019-10-01 2020-09-30 07780043 ns11:FullAccounts 2019-10-01 2020-09-30 07780043 ns11:CompanySecretary1 2019-10-01 2020-09-30 07780043 ns11:RegisteredOffice 2019-10-01 2020-09-30 07780043 ns6:CurrentFinancialInstruments 2020-09-30 07780043 ns6:CurrentFinancialInstruments 2019-09-30 07780043 ns6:Non-currentFinancialInstruments 2020-09-30 07780043 ns6:Non-currentFinancialInstruments 2019-09-30 07780043 ns6:ShareCapital 2020-09-30 07780043 ns6:ShareCapital 2019-09-30 07780043 ns6:RetainedEarningsAccumulatedLosses 2020-09-30 07780043 ns6:RetainedEarningsAccumulatedLosses 2019-09-30 07780043 ns6:OwnedOrFreeholdAssets ns6:LandBuildings 2019-10-01 2020-09-30 07780043 ns6:PlantMachinery 2019-10-01 2020-09-30 07780043 ns6:MotorVehicles 2019-10-01 2020-09-30 07780043 ns6:ComputerEquipment 2019-10-01 2020-09-30 07780043 ns6:LandBuildings 2019-09-30 07780043 ns6:PlantMachinery 2019-09-30 07780043 ns6:MotorVehicles 2019-09-30 07780043 ns6:ComputerEquipment 2019-09-30 07780043 ns6:LandBuildings 2019-10-01 2020-09-30 07780043 ns6:LandBuildings 2020-09-30 07780043 ns6:PlantMachinery 2020-09-30 07780043 ns6:MotorVehicles 2020-09-30 07780043 ns6:ComputerEquipment 2020-09-30 07780043 ns6:LandBuildings 2019-09-30 07780043 ns6:PlantMachinery 2019-09-30 07780043 ns6:MotorVehicles 2019-09-30 07780043 ns6:ComputerEquipment 2019-09-30 07780043 ns6:CurrentFinancialInstruments ns6:WithinOneYear 2020-09-30 07780043 ns6:CurrentFinancialInstruments ns6:WithinOneYear 2019-09-30 07780043 ns6:BetweenTwoFiveYears ns6:Non-currentFinancialInstruments 2020-09-30 07780043 ns6:BetweenTwoFiveYears ns6:Non-currentFinancialInstruments 2019-09-30 07780043 ns6:DeferredTaxation 2019-09-30 07780043 ns6:DeferredTaxation 2020-09-30
REGISTERED NUMBER: 07780043 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2020

for

Brook Automotive Limited

Brook Automotive Limited (Registered number: 07780043)

Contents of the Financial Statements
for the Year Ended 30 September 2020










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Brook Automotive Limited

Company Information
for the Year Ended 30 September 2020







DIRECTOR: D Brook





SECRETARY:





REGISTERED OFFICE: Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 07780043 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Brook Automotive Limited (Registered number: 07780043)

Balance Sheet
30 September 2020

30.9.20 30.9.19
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 59,341 25,512

CURRENT ASSETS
Stocks 15,000 18,884
Debtors 5 47,976 6,208
Cash at bank 80,315 -
143,291 25,092
CREDITORS
Amounts falling due within one year 6 89,581 43,650
NET CURRENT ASSETS/(LIABILITIES) 53,710 (18,558 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

113,051

6,954

CREDITORS
Amounts falling due after more than one year 7 (54,306 ) (5,749 )

PROVISIONS FOR LIABILITIES 8 (10,484 ) (3,320 )
NET ASSETS/(LIABILITIES) 48,261 (2,115 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 48,260 (2,116 )
SHAREHOLDERS' FUNDS 48,261 (2,115 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2020 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 29 March 2021 and were signed by:





D Brook - Director


Brook Automotive Limited (Registered number: 07780043)

Notes to the Financial Statements
for the Year Ended 30 September 2020


1. STATUTORY INFORMATION

Brook Automotive 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office Building - 5% on cost
Plant and Machinery - 15% on reducing balance
Motor Vehicles - 25% on reducing balance
Computer Equipment - 33% 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.

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 2 (2019 - 2 ) .

Brook Automotive Limited (Registered number: 07780043)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2020


4. TANGIBLE FIXED ASSETS
Office Plant and Motor Computer
Building Machinery Vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 October 2019 12,539 13,419 35,768 2,833 64,559
Additions - 390 49,278 662 50,330
At 30 September 2020 12,539 13,809 85,046 3,495 114,889
DEPRECIATION
At 1 October 2019 2,349 7,874 25,991 2,833 39,047
Charge for year 627 890 14,764 220 16,501
At 30 September 2020 2,976 8,764 40,755 3,053 55,548
NET BOOK VALUE
At 30 September 2020 9,563 5,045 44,291 442 59,341
At 30 September 2019 10,190 5,545 9,777 - 25,512

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.20 30.9.19
£    £   
Trade Debtors 46,890 5,122
Tax 586 586
Prepayments 500 500
47,976 6,208

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.20 30.9.19
£    £   
Bank loans and overdrafts - 10,966
Hire purchase contracts 4,462 4,462
Trade Creditors 36,292 6,268
Tax 4,733 -
Social security and other taxes 2,125 790
VAT 4,095 7,429
Directors Loan Account 36,543 13,285
Accrued Expenses 1,331 450
89,581 43,650

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.20 30.9.19
£    £   
Bank loans - 2-5 years 50,000 -
Hire purchase contracts 4,306 5,749
54,306 5,749

8. PROVISIONS FOR LIABILITIES
30.9.20 30.9.19
£    £   
Deferred tax 10,484 3,320

Brook Automotive Limited (Registered number: 07780043)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2020


8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2019 3,320
Deferred Tax 7,164
Balance at 30 September 2020 10,484

9. RELATED PARTY DISCLOSURES

The company is controlled by the company director.