Brewers Build Limited - Filleted accounts

Brewers Build Limited
Registered number:		15511888
Statement of Financial Position
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		3,665			2,310

Current assets
Debtors	4	7,814			9,099
Cash at bank and in hand		20,692			16,315
		28,506			25,414

Creditors: amounts falling due within one year	5	(31,857)			(27,720)

Net current liabilities			(3,351)			(2,306)

Total assets less current liabilities			314			4


Provisions for liabilities			(313)			-


Net assets			1			4

Capital and reserves
Called up share capital			1			1
Profit and loss account			-			3

Shareholders' funds			1			4

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Brewer
Director
Approved by the board on 16 June 2026

Brewers Build Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Long term contracts
	The amount recoverable or payable on each long term contract is based on the stage of completion, by calculating costs incurred to date as a percentage of total costs, less any provision for known or anticipated losses and progress payments received and receivable. Where the outcome of incomplete contracts can be assessed with reasonable certainty, the attributable profit is recognised in the profit and loss account as an appropriate portion of the estimated profit for that contract. The amount by which turnover is in excess of progress payments received and receivable is classified as amounts recoverable on contracts and separately disclosed in debtors. The amount by progress payments received are in excess if turnover is classified as amounts payable on contracts and separately disclosed in creditors. In assessing amounts recoverable or payable, the directors provide for the cost of potential claims based on experience.



2	Employees and directors					2026		2025
Number							Number

	Average number of directors and persons employed by the company					2		2


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 March 2025							3,080
	Additions							2,577
	At 28 February 2026							5,657

	Depreciation
	At 1 March 2025							770
	Charge for the year							1,222
	At 28 February 2026							1,992

	Net book value
	At 28 February 2026							3,665
	At 28 February 2025							2,310




4	Debtors					2026		2025
£							£

	Trade debtors					-		3,600
	Prepayments					1,879		3,929
	Other debtors					5,935		1,570
						7,814		9,099


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					-		8,363
	Amounts payable on contracts					3,298		4,384
	Accruals					1,335		1,270
	Corporation tax					11,414		5,699
	Other taxes and social security costs					14,560		8,004
	Other creditors					1,250		-
						31,857		27,720


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	D Brewer
	Repayable on demand	1,570		5,935		(1,570)		5,935

		1,570		5,935		(1,570)		5,935


7	Other information

	Brewers Build Limited is a private company limited by shares and incorporated in England. Its registered office is:
	7 Holland Gardens
	Egham
	Surrey
	TW20 8TA