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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
Page
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BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD Company Information for the year ended 31 December 2023
Director
G. Brooke
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
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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
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BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
170,191 
150,851 
Current assets
Inventories
20,000 
17,400 
Debtors
142,878 
112,247 
Cash at bank and in hand
77,407 
167,624 
240,285 
297,271 
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 
Capital and reserves
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
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BROOKE GROUNDWORKS AND CIVIL ENGINEERING LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
RB 25%
Motor vehicles
RB 25%
Fixtures & fittings
RB 25%
Computer equipment
RB 25%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Turnover
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.
Leased assets
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.
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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 
Depreciation
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 
Net book value
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 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
38,384 
7,893 
Trade debtors
17,693 
73,351 
Accrued income and prepayments
- 
17,799 
Other debtors
21,324 
13,204 
77,401 
112,247 
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 
176,440 
123,223 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
15,000 
25,000 
Obligations under finance leases and hire purchase contracts
75,816 
56,396 
90,816 
81,396 
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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).
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