REGISTERED NUMBER: 08240424 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

S W BROOK CONSTRUCTION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S W Brook

REGISTERED OFFICE:

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

REGISTERED NUMBER:

08240424 (England and Wales)

ACCOUNTANTS:

Segrave & Partners LLP

Chartered Accountants

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

FIXED ASSETS

Tangible assets

4

1,764

16,574

CURRENT ASSETS

Stocks

982

1,072

Debtors

5

36,130

14,809

Cash at bank and in hand

193,502

299,978

230,614

315,859

CREDITORS

Amounts falling due within one year

6

71,068

134,976

NET CURRENT ASSETS

159,546

180,883

TOTAL ASSETS LESS CURRENT LIABILITIES

161,310

197,457

CREDITORS

Amounts falling due after more than one year

7

1,889

6,905

NET ASSETS

159,421

190,552

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

159,420

190,551

SHAREHOLDERS' FUNDS

159,421

190,552

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2025 and were signed by:

S W Brook - Director

1.	STATUTORY INFORMATION

S W Brook Construction LTD 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

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.

Equipment

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

18,795

81,130

3,750

103,675

DEPRECIATION

At 1 January 2024

18,563

65,320

3,218

87,101

Charge for year

116

14,374

320

14,810

At 31 December 2024

18,679

79,694

3,538

101,911

NET BOOK VALUE

At 31 December 2024

116

1,436

212

1,764

At 31 December 2023

232

15,810

532

16,574

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

4,488

Other debtors

2,200

4,810

Directors' current accounts

29,725

-

Prepayments

4,205

5,511

36,130

14,809

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

3,778

2,762

Trade creditors

25,179

24,087

Tax

2,982

44,473

Social security and other taxes

3,352

6,576

VAT

30,946

47,145

Other creditors

2,906

121

Directors' current accounts

-

7,912

Accrued expenses

1,925

1,900

71,068

134,976

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bounce bank loan

1,889

6,905

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

5,667

9,667

The Bounce Back Loan is securely backed by the Government.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Retained

earnings

£

At 1 January 2024

190,551

Deficit for the year

(5,131

)

Dividends

(26,000

)

At 31 December 2024

159,420

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

S W Brook

Balance outstanding at start of year

(7,912

)

(357

)

Amounts advanced

130,602

54,637

Amounts repaid

(92,965

)

(62,192

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

29,725

(7,912

)

The overdrawn Director's Current Account was repaid in two payments dated 6th March 2025 and the 20th March 2025.