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Registered Number: 13866792
England & Northern Ireland
S BREWER BUILDING LTD
Unaudited Financial Statements
Period of accounts Start date: 01 February 2024 End date: 31 January 2025

S Brewer Building Ltd Contents Page For the year ended 31 January 2025
Company information | 1
Director's report | 2
Statement of financial position | 3
Notes to the financial statements | 4

S Brewer Building Ltd Company Information For the year ended 31 January 2025
Director | Sean Brewer
Registered Number | 13866792
Registered Office | 37A Victoria Road Southampton HAMPSHIRE SO19 9DY
Accountants | JSR MANAGEMENT & HR CONSULTANCY SERVICES LTD 37A Victoria Road Southampton Hampshire SO19 9DY
1

S Brewer Building Ltd Director's Report For the year ended 31 January 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 January 2025. Principal activities Principal activity of the company during the financial year was of Other construction installation Director The director who served the company throughout the year was as follows:
Sean Brewer
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions Employment of disabled persons Applications for employment by disabled persons are always fully considered, bearing in mind the respective aptitudes and abilities of the applicant concerned. In the event of employees becoming disabled every effort is made to ensure that their employment with the company continues and the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of a disabled person should, as far as possible, be identical to that of an employee who does not suffer from a disability. On behalf of the board.
---------------------------------- Sean Brewer Director
Date approved: 14 August 2025 2

Registered Number: 13866792 S Brewer Building Ltd Statement of Financial Position As at 31 January 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 9,674 |  | 12,639
|  | 9,674 |  | 12,639
Current assets |  |  |
Debtors | 4 | 5,585 |  | 1,442
Cash at bank and in hand |  | 16,577 |  | 10,075
|  | 22,162 |  | 11,517
Creditors: amount falling due within one year | 5 | (14,831) |  | (5,856)
Net current assets |  | 7,331 |  | 5,661
Total assets less current liabilities |  | 17,005 |  | 18,300
Net assets |  | 17,005 |  | 18,300
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 17,003 |  | 18,298
Shareholders' funds |  | 17,005 |  | 18,300
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. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 14 August 2025 and were signed by:
------------------------------- Sean Brewer Director
3

S Brewer Building Ltd Notes to the Financial Statements For the year ended 31 January 2025
General Information S Brewer Building Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 13866792, registration address 37A Victoria Road, Southampton, HAMPSHIRE, SO19 9DY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors continue to support the business and have assessed whether the "going concern" basis of accounting is appropriate, considering all the available information about the future, which is at least, but not limited to, 12 months from the date of approval. At this time, the directors neither intend to liquidate the entity or to cease trading and therefore have prepared the Financial Statements on a "going concern" basis. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and any trade discounts applied. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted 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:
Plant and Machinery | 4 Straight Line
Computer Equipment | 4 Straight Line
2. | Average number of employees Average number of employees during the year was 1 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 February 2024 | 17,039 |  | 450 |  | 17,489
Additions | 603 |  | 916 |  | 1,519
Disposals | - |  | - |  | -
At 31 January 2025 | 17,642 |  | 1,366 |  | 19,008
Depreciation
At 01 February 2024 | 4,625 |  | 225 |  | 4,850
Charge for year | 4,371 |  | 113 |  | 4,484
On disposals | - |  | - |  | -
At 31 January 2025 | 8,996 |  | 338 |  | 9,334
Net book values
Closing balance as at 31 January 2025 | 8,646 |  | 1,028 |  | 9,674
Opening balance as at 01 February 2024 | 12,414 |  | 225 |  | 12,639
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 2,958 |  | 1,440
Prepayments & Accrued Income | 47 |  | -
PAYE & Social Security | 696 |  | -
VAT | 1,882 |  | -
| 5,583 |  | 1,440
4. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Called Up Share Capital Not Paid | 2 |  | 2
| 2 |  | 2
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 10,275 |  | 335
Corporation Tax | 5,808 |  | 4,106
PAYE & Social Security | - |  | 97
Advance Paid | (1,272) |  | -
Other Creditors | 20 |  | -
Directors' Current Accounts | - |  | 93
VAT | - |  | 1,225
| 14,831 |  | 5,856
4