Company Registration No. 12276084 (England and Wales)
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD
Unaudited accounts
for the year ended 31 December 2023
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD
Unaudited accounts
Contents
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD
Company Information
for the year ended 31 December 2023
Company Number
12276084 (England and Wales)
Registered Office
81 King Street
Manchester
M2 4AH
United Kingdom
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3
The Hop Exchange
24 Southwark Street
London
SE1 1TY
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD
Accountants' report
Accountants' report to the director of BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD on the preparation of the unaudited statutory accounts for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD for the year ended
31 December 2023 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD, as a body, in accordance with the terms of our engagement letter dated 28 April 2021. Our work has been undertaken solely to prepare for your approval the accounts of BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD. You consider that BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Accounts and Legal Consultants Ltd
Suite 1-3
The Hop Exchange
24 Southwark Street
London
SE1 1TY
3 April 2024
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD
Statement of financial position
as at 31 December 2023
Tangible assets
170,191
150,851
Cash at bank and in hand
77,407
167,624
Creditors: amounts falling due within one year
(176,440)
(123,223)
Net current assets
63,845
174,048
Total assets less current liabilities
234,036
324,899
Creditors: amounts falling due after more than one year
(90,816)
(81,396)
Net assets
143,220
243,503
Called up share capital
100
100
Profit and loss account
143,120
243,403
Shareholders' funds
143,220
243,503
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 April 2024 and were signed on its behalf by
G. Brooke
Director
Company Registration No. 12276084
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD
Notes to the Accounts
for the year ended 31 December 2023
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD is a private company, limited by shares, registered in England and Wales, registration number 12276084. The registered office is 81 King Street, Manchester , M2 4AH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
RB 25%
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD
Notes to the Accounts
for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2023
96,117
105,040
374
6,731
208,262
Additions
36,840
30,918
1,100
3,136
71,994
Disposals
(1,557)
(4,499)
-
-
(6,056)
At 31 December 2023
131,400
131,459
1,474
9,867
274,200
At 1 January 2023
22,902
31,824
196
2,489
57,411
Charge for the year
24,457
23,229
228
1,484
49,398
On disposals
(41)
(2,759)
-
-
(2,800)
At 31 December 2023
47,318
52,294
424
3,973
104,009
At 31 December 2023
84,082
79,165
1,050
5,894
170,191
At 31 December 2022
73,215
73,216
178
4,242
150,851
Amounts falling due within one year
Trade debtors
17,693
73,351
Accrued income and prepayments
-
17,799
Other debtors
21,324
13,204
Amounts falling due after more than one year
Amounts due from group undertakings etc.
65,477
-
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
10,000
10,000
Obligations under finance leases and hire purchase contracts
27,434
21,040
Trade creditors
57,973
1,388
Taxes and social security
28,159
41,465
Other creditors
2,414
1,659
Loans from directors
50,460
47,671
7
Creditors: amounts falling due after more than one year
2023
2022
Obligations under finance leases and hire purchase contracts
75,816
56,396
BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD
Notes to the Accounts
for the year ended 31 December 2023
8
Average number of employees
During the year the average number of employees was 3 (2022: 2).