Broughton Building Services Limited

Broughton Building Services Limited
Contents Page
For the year ended 31 July 2025

Company information	1
Director's report	2
Accountants' report	3
Statement of financial position	4
Notes to the financial statements	5
Statement of changes in equity	6

Broughton Building Services Limited
Company Information
For the year ended 31 July 2025

Director	Lewis Broughton
Registered Number	13417426
Registered Office	45c Highfield Road Dartford DA1 2JS
Accountants	Aplus Accountancy Limited 13 Tidford Road Welling DA16 3JR

1

Broughton Building Services Limited
Director's Report
For the year ended 31 July 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 July 2025.

Principal activities

Principal activity of the company during the financial year was of building contractor.

Director

The director who served the company throughout the year was as follows:

Lewis Broughton

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

On behalf of the board.

----------------------------------
Lewis Broughton
Director

Date approved: 28 April 2026

2

Broughton Building Services Limited Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Aplus Accountancy Limited 31 July 2025 .................................................... Aplus Accountancy Limited 13 Tidford Road Welling DA16 3JR 28 April 2026 3

Broughton Building Services Limited
Accountants' Report
For the year ended 31 July 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Aplus Accountancy Limited
31 July 2025

....................................................

Aplus Accountancy Limited
13 Tidford Road

Welling
DA16 3JR
28 April 2026

3

Broughton Building Services Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	48,376	2,685
		48,376	2,685
Current assets
Debtors	5	21,989	10,907
Cash at bank and in hand		16,428	24,884
		38,417	35,791
Creditors: amount falling due within one year	6	(42,352)	(30,660)
Net current assets		(3,935)	5,131

Total assets less current liabilities		44,441	7,816
Creditors: amount falling due after more than one year	7	(30,790)	0
Net assets		13,651	7,816

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		13,650	7,815
Shareholders' funds		13,651	7,816

For the year ended 31 July 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director on 28 April 2026 and were signed by:

-------------------------------
Lewis Broughton
Director

4

Broughton Building Services Limited
Statement of Changes in Equity
For the year ended 31 July 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 August 2023	1	349	350
Profit for the year		44,466	44,466
Total comprehensive income for the year	-	44,466	44,466
Dividends		(37,000)	(37,000)
Total investments by and distributions to owners	-	(37,000)	(37,000)
At 31 July 2024	1	7,815	7,816
At 01 August 2024	1	7,815	7,816
Profit for the year		57,835	57,835
Total comprehensive income for the year	-	57,835	57,835
Dividends		(52,000)	(52,000)
Total investments by and distributions to owners	-	(52,000)	(52,000)
At 31 July 2025	1	13,650	13,651

5

Broughton Building Services Limited
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

Broughton Building Services Limited is a private company, limited by shares, registered in , registration number 13417426, registration address 45c Highfield Road, Dartford, DA1 2JS.

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 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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

2.

Directors' Emoluments

	2025 £	2024 £
Administrative Expenses
Directors Salaries	12,570	12,570
	12,570	12,570

3.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 August 2024	-	-	-	-
Additions	2,888	61,773	895	65,556
Disposals	-	-	-	-
At 31 July 2025	2,888	61,773	895	65,556
Depreciation
At 01 August 2024	1,342	-	395	1,737
Charge for year	-	15,443	-	15,443
On disposals	-	-	-	-
At 31 July 2025	1,342	15,443	395	17,180
Net book values
Closing balance as at 31 July 2025	1,546	46,330	500	48,376
Opening balance as at 01 August 2024	2,062	-	623	2,685

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	1,862	5,498
Prepayments & Accrued Income	2,922	0
Other Debtors	400	400
CIS Control Account	15,332	5,009
VAT	1,473	0
	21,989	10,907

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	864	0
Corporation Tax	3,150	11,336
Accrued Expenses	4,350	825
Other Creditors	25,302	9,429
Obligations under HP/Financial Leases	7,802	0
Directors' Current Accounts	884	7,309
VAT	0	1,761
	42,352	30,660

7.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Obligations Under HP/Financial Leases	30,790		0
	30,790		0

8.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

6

Registered Number: 13417426

BROUGHTON BUILDING SERVICES LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025