REGISTERED NUMBER: 07780586 (England and Wales)

Financial Statements

for the Year Ended 31st July 2025

for

Bourne Brow Construction Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S Smith

Mr J Smith

REGISTERED OFFICE:

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

REGISTERED NUMBER:

07780586 (England and Wales)

ACCOUNTANTS:

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

FIXED ASSETS

Tangible assets

4

547,951

446,158

CURRENT ASSETS

Stocks

5

146,041

160,130

Debtors

6

130,422

98,496

Cash at bank

25,219

60,377

301,682

319,003

CREDITORS

Amounts falling due within one year

7

376,566

283,760

NET CURRENT (LIABILITIES)/ASSETS

(74,884

)

35,243

TOTAL ASSETS LESS CURRENT LIABILITIES

473,067

481,401

CREDITORS

Amounts falling due after more than one year

8

(156,964

)

(176,210

)

PROVISIONS FOR LIABILITIES

(113,482

)

(111,540

)

NET ASSETS

202,621

193,651

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

202,521

193,551

SHAREHOLDERS' FUNDS

202,621

193,651

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27th April 2026 and were signed on its behalf by:

Mr S Smith - Director

1.	STATUTORY INFORMATION

Bourne Brow 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

Tractors

vehicles

Totals

£

£

£

£

COST

At 1st August 2024

559,735

45,500

88,744

693,979

Additions

91,250

93,000

3,001

187,251

Disposals

(8,950

)

-

(16,398

)

(25,348

)

At 31st July 2025

642,035

138,500

75,347

855,882

DEPRECIATION

At 1st August 2024

184,591

17,557

45,673

247,821

Charge for year

60,270

10,004

7,940

78,214

Eliminated on disposal

(5,575

)

-

(12,529

)

(18,104

)

At 31st July 2025

239,286

27,561

41,084

307,931

NET BOOK VALUE

At 31st July 2025

402,749

110,939

34,263

547,951

At 31st July 2024

375,144

27,943

43,071

446,158

5.

STOCKS

2025

2024

£

£

Stocks

5,000

7,000

Work-in-progress

141,041

153,130

146,041

160,130

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

97,721

95,700

VAT

13,451

2,796

Prepayments

19,250

-

130,422

98,496

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,334

8,771

Hire purchase contracts

105,739

91,254

Trade creditors

84,983

130,381

Corporation tax

21

21

Social security and other taxes

51,291

25,258

Directors' current accounts

119,407

19,099

Accrued expenses

6,791

8,976

376,566

283,760

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

11,490

Hire purchase contracts

156,964

164,720

156,964

176,210

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S Smith.