Two Brothers Construction Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10384919

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		30,643		40,890

			30,643		40,890
CURRENT ASSETS
Stocks	5	10,060		-
Debtors	6	21,177		16,275
Investments	7	4,438		-
Cash at bank and in hand		3,379		10,836

		39,054		27,111
Creditors: Amounts Falling Due Within One Year	8	(40,273 )		(50,481 )

NET CURRENT ASSETS (LIABILITIES)			(1,219 )		(23,370 )

TOTAL ASSETS LESS CURRENT LIABILITIES			29,424		17,520

Creditors: Amounts Falling Due After More Than One Year	9		(1,288 )		(5,300 )

NET ASSETS			28,136		12,220

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			28,135		12,219

SHAREHOLDERS' FUNDS			28,136		12,220

Page 1

Page 2

Two Brothers Construction Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gheorghe PUIA

Director

15/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Two Brothers Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10384919 . The registered office is 59 Arcus Road, Bromley, BR1 4NN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Reducing balance
Motor Vehicles	Reducing balance

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

Page 3

Page 4

Two Brothers Construction Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 October 2024	4,930	53,480	58,410

As at 30 September 2025	4,930	53,480	58,410

Depreciation
As at 1 October 2024	4,150	13,370	17,520
Provided during the period	219	10,028	10,247

As at 30 September 2025	4,369	23,398	27,767

Net Book Value
As at 30 September 2025	561	30,082	30,643

As at 1 October 2024	780	40,110	40,890

5. Stocks

	2025	2024
	£	£
Materials	10,060	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	18,084	9,312
Other debtors	3,093	6,963

	21,177	16,275

7. Current Asset Investments

	2025	2024
	£	£
Unlisted investments	4,438	-

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	31,488	43,184
Other taxes and social security	7,411	5,973
Accruals and deferred income	1,374	1,324

	40,273	50,481

Page 4

Page 5

Two Brothers Construction Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loan (BBL)	1,288	5,300

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 5