REGISTERED NUMBER: SC581240 (Scotland)

Unaudited Financial Statements for the Year Ended 30th November 2024

for

Broadhill Construction Services Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

Director:

S S Lean

Registered office:

24 Macrae Avenue

Nairn

IV12 5AJ

Registered number:

SC581240 (Scotland)

Accountants:

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

IV1 1HT

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Broadhill Construction Services Ltd for the year ended 30th November 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Broadhill Construction Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Broadhill Construction Services Ltd and state those matters that we have agreed to state to the director of Broadhill Construction Services Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Broadhill Construction Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Broadhill Construction Services Ltd. You consider that Broadhill Construction Services 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 financial statements of Broadhill Construction Services 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 financial statements.

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

IV1 1HT

Date: .............................................

Fixed assets

Tangible assets

4

135,479

135,927

Current assets

Debtors

5

15,041

8,691

Cash at bank

4,840

2,076

19,881

10,767

Creditors

Amounts falling due within one year

6

12,638

9,661

Net current assets

7,243

1,106

Total assets less current liabilities

142,722

137,033

Creditors

Amounts falling due after more than one year

7

(80,372

)

(84,542

)

Provisions for liabilities

(482

)

(667

)

Net assets

61,868

51,824

Capital and reserves

Called up share capital

8

1

1

Retained earnings

61,867

51,823

Shareholders' funds

61,868

51,824

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16th September 2025 and were signed by:

S S Lean - Director

1.	Statutory information

Broadhill Construction Services Ltd is a private company, limited by shares , registered in Scotland. 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

No depreciation

Plant and machinery etc

-

15% on reducing balance

Fair value

Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

3.	Employees and directors

The average number of employees during the year was 1 (2023 - 1 ) .

4.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1st December 2023

and 30th November 2024

132,941

5,000

137,941

Depreciation

At 1st December 2023

-

2,014

2,014

Charge for year

-

448

448

At 30th November 2024

-

2,462

2,462

Net book value

At 30th November 2024

132,941

2,538

135,479

At 30th November 2023

132,941

2,986

135,927

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

5,505

4,085

Other debtors

9,536

4,606

15,041

8,691

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Bank loans and overdrafts

1,960

1,960

Taxation and social security

7,454

4,862

Other creditors

3,224

2,839

12,638

9,661

7.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Bank loans

80,372

84,542

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

0.01

1

1

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30th November 2024 and 30th November 2023:

2024

2023

£

£

S S Lean

Balance outstanding at start of year

640

243

Amounts advanced

1,000

808

Amounts repaid

(5,584

)

(411

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,944

)

640

10.	Related party disclosures

During the year £305 was paid to Mr Lean's daughter for the supply of administration services (2023 - £2,751).