Company Registration No. 03408672 (England and Wales)
Brough Construction Limited
Unaudited accounts
for the year ended 31 January 2026
Brough Construction Limited
Unaudited accounts
Contents
Brough Construction Limited
Company Information
for the year ended 31 January 2026
Directors
Elizabeth Helen Brough
Andrew John Brough
Secretary
Elizabeth Helen Brough
Company Number
03408672 (England and Wales)
Registered Office
Station Yard
Station Lane, Nateby
Preston
PR3 0LT
Brough Construction Limited
Statement of financial position
as at 31 January 2026
Tangible assets
346,687
392,057
Cash at bank and in hand
351,233
398,523
Creditors: amounts falling due within one year
(369,823)
(293,262)
Net current assets
187,426
256,346
Total assets less current liabilities
534,113
648,403
Creditors: amounts falling due after more than one year
(2,378)
(23,798)
Provisions for liabilities
Deferred tax
(62,962)
(73,048)
Net assets
468,773
551,557
Called up share capital
200
200
Profit and loss account
468,573
551,357
Shareholders' funds
468,773
551,557
For the year ending 31 January 2026 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 Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by
Elizabeth Helen Brough
Director
Company Registration No. 03408672
Brough Construction Limited
Notes to the Accounts
for the year ended 31 January 2026
Brough Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 03408672. The registered office is Station Yard, Station Lane, Nateby, Preston, PR3 0LT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% straight line
Plant & machinery
15% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% straight line
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
146,827
543,651
8,155
2,893
701,526
Additions
-
570
1,500
434
2,504
Disposals
-
(4,531)
-
-
(4,531)
At 31 January 2026
146,827
539,690
9,655
3,327
699,499
At 1 February 2025
42,919
256,281
7,768
2,501
309,469
Charge for the year
5,872
40,274
188
132
46,466
On disposals
-
(3,123)
-
-
(3,123)
At 31 January 2026
48,791
293,432
7,956
2,633
352,812
At 31 January 2026
98,036
246,258
1,699
694
346,687
At 31 January 2025
103,908
287,370
387
392
392,057
Brough Construction Limited
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Trade debtors
114,167
92,866
Accrued income and prepayments
7,869
8,621
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
21,420
23,805
Trade creditors
134,709
18,912
Taxes and social security
3,720
14,092
Loans from directors
205,353
182,757
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
2,378
23,798
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).