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Registered Number: 12383862
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 January 2025

for

BROUGH AG LTD

 
 
 
£
2025
£
   
£
2024
£
Fixed assets 652  699 
Current assets 4,660  4,660 
Creditors: amount falling due within one year (10,962) (10,471)
Net current assets/(liabilities) (6,302) (5,811)
Total assets less current liabilities (5,650) (5,112)
Accrued liabilities (239)
Net assets/(liabilities) (5,650) (5,351)
 
Capital and reserves (5,650) (5,351)
 
  1. For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
  2. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
  3. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:


----------------------------------
Robert John Brough
Director

Date approved: 20 April 2025
1
Statutory Information
BROUGH AG LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 12383862, registration address Hayborough Farm, Dearham, Maryport, Cumbria, CA15 7RA, United Kingdom.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Going Concern
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment20% Reducing Balance
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
2.

Intangible fixed assets

Cost or Valuation   Patents, trademarks & licenses   Total
    £   £
At 01 February 2024   781    781 
Additions    
At 31 January 2025   781    781 
Amortisation
At 01 February 2024   146    146 
Charge for year   34    34 
At 31 January 2025   180    180 
Net book values
At 31 January 2025   601    601 
At 31 January 2024   635    635 

3.

Tangible fixed assets

Cost or Valuation   Computer Equipment   Total
    £   £
At 01 February 2024   157    157 
Additions    
At 31 January 2025   157    157 
Depreciation
At 01 February 2024   93    93 
Charge for year   13    13 
At 31 January 2025   106    106 
Net book values
Closing balance as at 31 January 2025   51    51 
Opening balance as at 01 February 2024   64    64 

4.

Average number of employees

Average number of employees during the year was 1 (2024: 1).
2