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Company Registration No. 03408672 (England and Wales)
Brough Construction Limited Unaudited accounts for the year ended 31 January 2025
Brough Construction Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Brough Construction Limited Company Information for the year ended 31 January 2025
Directors
Elizabeth Helen Brough Andrew John Brough
Secretary
Elizabeth Helen Brough
Company Number
03408672 (England and Wales)
Registered Office
Station Yard Station Lane, Nateby Preston PR3 0LT
- 3 -
Brough Construction Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
392,057 
404,326 
Current assets
Inventories
47,428 
59,020 
Debtors
5
103,657 
165,512 
Cash at bank and in hand
398,523 
486,064 
549,608 
710,596 
Creditors: amounts falling due within one year
6
(293,262)
(411,586)
Net current assets
256,346 
299,010 
Total assets less current liabilities
648,403 
703,336 
Creditors: amounts falling due after more than one year
7
(23,798)
(47,602)
Provisions for liabilities
Deferred tax
8
(73,048)
(74,859)
Net assets
551,557 
580,875 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
551,357 
580,675 
Shareholders' funds
551,557 
580,875 
For the year ending 31 January 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 31 July 2025 and were signed on its behalf by
Elizabeth Helen Brough Director Company Registration No. 03408672
- 4 -
Brough Construction Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Brough Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 03408672. The registered office is Station Yard, Station Lane, Nateby, Preston, PR3 0LT.
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:
Land & buildings
4% straight line
Plant & machinery
15% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2024
146,827 
520,046 
10,927 
2,475 
680,275 
Additions
- 
44,600 
- 
418 
45,018 
Disposals
- 
(20,995)
(2,772)
- 
(23,767)
At 31 January 2025
146,827 
543,651 
8,155 
2,893 
701,526 
Depreciation
At 1 February 2024
37,047 
227,810 
8,793 
2,299 
275,949 
Charge for the year
5,872 
44,526 
67 
202 
50,667 
On disposals
- 
(16,055)
(1,092)
- 
(17,147)
At 31 January 2025
42,919 
256,281 
7,768 
2,501 
309,469 
Net book value
At 31 January 2025
103,908 
287,370 
387 
392 
392,057 
At 31 January 2024
109,780 
292,236 
2,134 
176 
404,326 
- 5 -
Brough Construction Limited Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
92,866 
146,889 
Accrued income and prepayments
8,621 
9,938 
Other debtors
2,170 
8,685 
103,657 
165,512 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
48,888 
43,901 
Obligations under finance leases and hire purchase contracts
23,805 
23,805 
Trade creditors
18,912 
106,226 
Taxes and social security
14,092 
32,662 
Loans from directors
182,757 
192,942 
Accruals
4,808 
12,050 
293,262 
411,586 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
23,798 
47,602 
8
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
73,048 
74,859 
2025 
2024 
£ 
£ 
Provision at start of year
74,859 
74,859 
Credited to the profit and loss account
(1,811)
- 
Provision at end of year
73,048 
74,859 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -