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REGISTERED NUMBER: 00602628 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2024

for

D & J Brough Limited

D & J Brough Limited (Registered number: 00602628)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & J Brough Limited

Company Information
for the year ended 31 December 2024







DIRECTOR: Mrs J A Brough





SECRETARY: J McKinney





REGISTERED OFFICE: Cawley House
149-155 Canal Street
Nottingham
Nottinghamshire
NG1 7HR





REGISTERED NUMBER: 00602628 (England and Wales)





ACCOUNTANTS: Clayton & Brewill
Chartered Accountants
Cawley House
149-155 Canal Street
Nottingham
Nottinghamshire
NG1 7HR

D & J Brough Limited (Registered number: 00602628)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 541 -
Investment property 5 116,678 116,678
117,219 116,678

CURRENT ASSETS
Debtors 6 12,291 14,790
Prepayments and accrued income 839 936
Cash at bank 171,634 175,509
184,764 191,235
CREDITORS
Amounts falling due within one year 7 5,529 26,454
NET CURRENT ASSETS 179,235 164,781
TOTAL ASSETS LESS CURRENT
LIABILITIES

296,454

281,459

PROVISIONS FOR LIABILITIES (5,789 ) (5,789 )

ACCRUALS AND DEFERRED INCOME (1,929 ) (1,838 )
NET ASSETS 288,736 273,832

CAPITAL AND RESERVES
Called up share capital 8 9,010 9,010
Revaluation reserve 9 24,678 24,678
Retained earnings 255,048 240,144
SHAREHOLDERS' FUNDS 288,736 273,832

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

D & J Brough Limited (Registered number: 00602628)

Balance Sheet - continued
31 December 2024


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 17 February 2025 and were signed by:





Mrs J A Brough - Director


D & J Brough Limited (Registered number: 00602628)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

D & J Brough 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
The company's turnover represents the value of rents receivable by the company during the year. The company is not registered for value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - Straight line over 15 years
Computer equipment - Straight line over 3 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

D & J Brough Limited (Registered number: 00602628)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2024 929 1,785 2,714
Additions - 749 749
At 31 December 2024 929 2,534 3,463
DEPRECIATION
At 1 January 2024 929 1,785 2,714
Charge for year - 208 208
At 31 December 2024 929 1,993 2,922
NET BOOK VALUE
At 31 December 2024 - 541 541
At 31 December 2023 - - -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024
and 31 December 2024 116,678
NET BOOK VALUE
At 31 December 2024 116,678
At 31 December 2023 116,678

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 12,291 14,790

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 5,529 6,103
Director's loan account - 20,351
5,529 26,454

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
8,900 5% Non cumulative preference
shares £1 8,900 8,900
110 Ordinary and 'A' Ordinary £1 110 110
9,010 9,010

D & J Brough Limited (Registered number: 00602628)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

9. RESERVES
Revaluation
reserve
£   
At 1 January 2024
and 31 December 2024 24,678

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs J A Brough.