Brock Renovations LTD Filleted Accounts Cover |  |

| Brock Renovations LTD |
|  | Company No. SC748409 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 October 2025 |  |  |

Brock Renovations LTD Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 31 October 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was other building completion and finishing.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
A. Brock |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
A. Brock |  |  |  |  |  |
Director |  |  |  |  |  |
14 November 2025 |  |  |  |  |  |

Brock Renovations LTD Balance Sheet Registrar |  |

at | 31 October 2025 |  |  |  |  |  |  |
Company No. | SC748409 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 9,596 |  |  |  | 14,394
|  |  |  |  |  | 9,596 |  |  |  | 14,394
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 798 |  |  |  | 798
| Cash at bank and in hand |  |  | 14,931 |  |  |  | 38,462
|  |  |  |  |  | 15,729 |  |  |  | 39,260
Creditors: Amount falling due within one year | 6 | (11,742) |  |  |  | (17,243)
Net current assets |  |  | 3,987 |  |  |  | 22,017
Total assets less current liabilities |  |  | 13,583 |  |  |  | 36,411
Creditors: Amounts falling due after more than one year | 7 | (8,012) |  |  |  | (13,143)
Net assets |  |  | 5,571 |  |  |  | 23,268
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 2 |  |  |  | 2
| Profit and loss account |  | 9 | 5,569 |  |  |  | 23,266
Total equity |  |  | 5,571 |  |  |  | 23,268
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 October 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 14 November 2025 and signed on its behalf by: |  |
A. Brock |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
14 November 2025 |  |  |  |  |  |  |  |

Brock Renovations LTD Notes to the Accounts Registrar |  |

for the year ended 31 October 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Brock Renovations LTD is a private company limited by shares and incorporated in Scotland.
| Its registered number is: SC748409 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 3 Queen Street |  |  |  |  |  |  |  |  |  |
| Edinburgh |  |  |  |  |  |  |  |  |  |
| EH2 1JE |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Motor vehicles |  | 20% Straight line |  |  |  |  |  |

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 2 |  |  |  | 2

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Motor vehicles |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 November 2024 |  |  |  |  |  |  |  | 23,990 |  | 23,990
|  | At 31 October 2025 |  |  |  |  |  |  |  | 23,990 |  | 23,990
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 November 2024 |  |  |  |  |  |  |  | 9,596 |  | 9,596
|  | Charge for the year |  |  |  |  |  |  |  | 4,798 |  | 4,798
|  | At 31 October 2025 |  |  |  |  |  |  |  | 14,394 |  | 14,394
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 October 2025 |  |  |  |  |  |  |  | 9,596 |  | 9,596
|  | At 31 October 2024 |  |  |  |  |  |  |  | 14,394 |  | 14,394

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Other debtors |  |  |  | 798 |  |  |  | 798
|  |  |  |  |  |  |  |  |  | 798 |  |  |  | 798

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 5,131 |  |  |  | 5,131
|  | Taxes and social security |  |  |  | 6,611 |  |  |  | 10,114
|  | Loans from directors |  |  |  | - |  |  |  | 1,998
|  |  |  |  |  |  |  |  |  | 11,742 |  |  |  | 17,243

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 8,012 |  |  |  | 13,143
|  |  |  |  |  |  |  |  |  | 8,012 |  |  |  | 13,143

8 | Share Capital |  |  |  |  |  |  |  |
|  | 2 ordinary shares fully paid at £1 per share.

9 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

10 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | 5,002 |  |  |  | -
|  |  |  |  |  |  |  |  |  | 5,002 |  |  |  | -
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Equity dividends |  |  |  | 5,002 |  |  |  | -
|  |  |  |  |  |  |  |  |  | 5,002 |  |  |  | -

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