THOMAS BROOKER & SONS LIMITED

• ◆

  Audit opinion: Qualified

  Latest auditor's report carried a non-clean opinion.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102 §1A

Reporting scope

Consolidated group

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Hillier Hopkins LLP

Audit opinion

Qualified

Going concern

Affirmed

“The Directors have reasonable expectation that the Group has adequate resources to continue in operational existence for minimum level of 12 months from the date of the approval of the accounts. Therefore, the Directors continue to adopt the going concern basis in preparing these Financial Statements.”

Group structure

1. THOMAS BROOKER & SONS LIMITED · parent
   1. Wealdkent Limited 100% · United Kingdom

Significant events

• “It was identified that a fixed asset had been incorrectly included as both a fixed asset and an investment property in prior periods, overstating the investment property value by £1,100,000. This has been corrected by restating the comparative figures for the previous year to remove £1,100,000 from the investment properties value and adjusting the brought forward reserves.”
• “It was identified that certain costs amounting to £53,020 in the year ended 31 December 2023 had been incorrectly netted off against other operating income. This treatment was not in compliance with FRS 102 Section 2.52, which requires income and expenses to be presented separately unless offsetting is specifically permitted. This has been corrected by restating the comparative figures. The correction has no impact on the reported profit or net assets for that year, but results in changes to the individual line items within the income statement.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

3

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  -26.8%

  £1,707,499 → £1,250,511

• Net assets

  -1.4%

  £8,842,474 → £8,716,965

• Employees

  -6%

  50 → 47

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers