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Registration number: 16329336

Albraconstruction Ltd
Annual Report and Unaudited Financial Statements
for the Period from 19 March 2025 to 31 March 2026

Albraconstruction Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Albraconstruction Ltd

(Registration number: 16329336)
Balance Sheet as at 31 March 2026

| Note | 2026 £
Fixed assets |  |
Intangible assets | 4 | 4,800
Tangible assets | 5 | 3,750
|  | 8,550
Current assets |  |
Debtors | 6 | 5,272
Cash at bank and in hand |  | 2,104
|  | 7,376
Creditors: Amounts falling due within one year | 7 | (10,754)
Net current liabilities |  | (3,378)
Net assets |  | 5,172
Capital and reserves |  |
Called up share capital |  | 2
Retained earnings |  | 5,170
Shareholders' funds |  | 5,172

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Albraconstruction Ltd

(Registration number: 16329336)
Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 16 June 2026 and signed on its behalf by:

......................................... B J Andrews Director
......................................... A J Docherty Director

Albraconstruction Ltd

Notes to the Unaudited Financial Statements for the Period from 19 March 2025 to 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
67 Wyville Road
Frome
Somerset
BA11 2BT
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax, and is recognised in profit or loss.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Albraconstruction Ltd

Notes to the Unaudited Financial Statements for the Period from 19 March 2025 to 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | straight line over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Albraconstruction Ltd

Notes to the Unaudited Financial Statements for the Period from 19 March 2025 to 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
Additions acquired separately | 6,000 | 6,000
At 31 March 2026 | 6,000 | 6,000
Amortisation
Amortisation charge | 1,200 | 1,200
At 31 March 2026 | 1,200 | 1,200
Net book value
At 31 March 2026 | 4,800 | 4,800

Albraconstruction Ltd

Notes to the Unaudited Financial Statements for the Period from 19 March 2025 to 31 March 2026

5 | Tangible assets

| Motor vehicles £ | Total £
Cost or valuation
Additions | 5,000 | 5,000
At 31 March 2026 | 5,000 | 5,000
Depreciation
Charge for the period | 1,250 | 1,250
At 31 March 2026 | 1,250 | 1,250
Net book value
At 31 March 2026 | 3,750 | 3,750

6 | Debtors

| 2026 £
Trade debtors | 5,272
| 5,272

7 | Creditors

Amounts falling due within one year

| 2026 £
Due within one year |
Taxation and social security | 6,261
Accruals and deferred income | 1,548
Loan from directors | 2,945
| 10,754