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REGISTERED NUMBER: 07780043 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2018

for

Brook Automotive Limited

Brook Automotive Limited (Registered number: 07780043)

Contents of the Financial Statements
for the Year Ended 30 September 2018










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Brook Automotive Limited

Company Information
for the Year Ended 30 September 2018







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 2018

30.9.18 30.9.17
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,142 12,831

CURRENT ASSETS
Stocks 16,465 22,720
Debtors 5 1,345 500
Cash at bank 7,505 8,877
25,315 32,097
CREDITORS
Amounts falling due within one year 6 44,816 39,974
NET CURRENT LIABILITIES (19,501 ) (7,877 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,641

4,954

PROVISIONS FOR LIABILITIES 7 2,253 -
NET ASSETS 388 4,954

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 387 4,953
SHAREHOLDERS' FUNDS 388 4,954

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2018 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 12 June 2019 and were signed by:





D Brook - Director


Brook Automotive Limited (Registered number: 07780043)

Notes to the Financial Statements
for the Year Ended 30 September 2018


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 (2017 - 3 ) .

Brook Automotive Limited (Registered number: 07780043)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2018


4. TANGIBLE FIXED ASSETS
Office Plant and Motor Computer
Building Machinery Vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 October 2017 3,103 10,017 27,100 2,833 43,053
Additions 9,436 3,402 - - 12,838
At 30 September 2018 12,539 13,419 27,100 2,833 55,891
DEPRECIATION
At 1 October 2017 1,096 6,385 21,275 1,466 30,222
Charge for year 627 510 1,456 934 3,527
At 30 September 2018 1,723 6,895 22,731 2,400 33,749
NET BOOK VALUE
At 30 September 2018 10,816 6,524 4,369 433 22,142
At 30 September 2017 2,007 3,632 5,825 1,367 12,831

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.18 30.9.17
£    £   
Trade Debtors 259 -
Tax 586 -
Prepayments 500 500
1,345 500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.18 30.9.17
£    £   
Hire purchase contracts 5,625 -
Trade Creditors 16,834 3,344
Tax - 583
Social security and other taxes 790 203
VAT 3,424 2,919
Directors Loan Account 17,693 32,475
Accrued Expenses 450 450
44,816 39,974

7. PROVISIONS FOR LIABILITIES
30.9.18 30.9.17
£    £   
Deferred tax 2,253 -

Deferred
tax
£   
Deferred Tax 2,253
Balance at 30 September 2018 2,253

Brook Automotive Limited (Registered number: 07780043)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2018


8. RELATED PARTY DISCLOSURES

The company is controlled by the company director.