ACCOUNTS - Final Accounts preparation

Hire purchase and finance leases

Minimum lease payments under hire purchase fall due as follows:

Company registration number: 13595191

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 AUGUST 2025

	S & J BROCK BUILDERS LIMITED


S & J BROCK BUILDERS LIMITED

COMPANY INFORMATION

Directors	S R Brock
	J R Brock


Registered number	13595191


Registered office	Richmond House
	Walkern Road
	Stevenage
	SG1 3QP


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	SG1 3QP


S & J BROCK BUILDERS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


S & J BROCK BUILDERS LIMITED REGISTERED NUMBER:13595191

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		3,200		5,600
			3,200		5,600
Current assets
Debtors: amounts falling due within one year	5	52,046		37,791
Cash at bank and in hand		25,389		6,769
		77,435		44,560
Creditors: amounts falling due within one year	6	(57,747)		(44,499)
Net current assets			19,688		61
Total assets less current liabilities			22,888		5,661
Creditors: amounts falling due after more than one year			(2,702)		(4,601)

Net assets			20,186		1,060

Capital and reserves
Called up share capital	100	100
Profit and loss account	20,086	960
	20,186	1,060

Page 1


S & J BROCK BUILDERS LIMITED REGISTERED NUMBER:13595191

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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

J R Brock

Director

Date: 21 May 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


S & J BROCK BUILDERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

S & J Brock Builders Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3


S & J BROCK BUILDERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 2).

Page 4


S & J BROCK BUILDERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

4.	Tangible fixed assets

		Motor vehicles
		£
	Cost or valuation
	At 1 September 2024	9,600
	At 31 August 2025	9,600
	Depreciation
	At 1 September 2024	4,000
	Charge for the year on owned assets	2,400
	At 31 August 2025	6,400
	Net book value
	At 31 August 2025	3,200
	At 31 August 2024	5,600

Debtors

					2025	2024
					£	£


Trade debtors	20,153	11,422
Other debtors	26,162	20,638
Tax recoverable	5,731	5,731
	52,046	37,791

Page 5


S & J BROCK BUILDERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	11,334	10,918
Corporation tax	39,162	19,860
Other taxation and social security	3,655	7,307
Obligations under finance lease and hire purchase contracts	1,904	1,907
Other creditors	92	3,257
Accruals and deferred income	1,600	1,250
	57,747	44,499

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Net obligations under finance leases and hire purchase contracts	2,702	4,601
	2,702	4,601

Within one year	1,904	1,904
Between 1-5 years	2,702	4,601
	4,606	6,505

9.	Transactions with directors

At the reporting date one of the directors owed £9,975 (2024: £16,980) to the company. The balance can be found within debtors and no interest is being charged on this.

10.	Related party transactions
	At the reporting date the company owed NIL (2024: £2,201) to one of the directors. The balance can be found within creditors due within one year and no interest is being charged on this.

Page 6