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COMPANY REGISTRATION NUMBER: 07438724

S Brigham Civil Engineering Ltd

Filleted Unaudited Financial Statements

For the year ended

30 November 2025

S Brigham Civil Engineering Ltd

Financial Statements

Year ended 30 November 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

S Brigham Civil Engineering Ltd

Statement of Financial Position

30 November 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 426 |  | 501

Current assets

Debtors | 6 | 11,459 |  | 11,660 |
Cash at bank and in hand | 6,413 |  | 2,640 |
| -------- |  | -------- |
| 17,872 |  | 14,300 |

Creditors: amounts falling due within one year | 7 | 12,414 |  | 12,343 |
| -------- |  | -------- |
Net current assets |  | 5,458 |  | 1,957
|  | ------- |  | -------
Total assets less current liabilities |  | 5,884 |  | 2,458

Creditors: amounts falling due after more than one year | 8 |  | – |  | 1,232
|  | ------- |  | -------
Net assets |  | 5,884 |  | 1,226
|  | ------- |  | -------

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 5,784 |  | 1,126
|  | ------- |  | -------
Shareholders funds |  | 5,884 |  | 1,226
|  | ------- |  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

S Brigham Civil Engineering Ltd

Statement of Financial Position (continued)

30 November 2025
These financial statements were approved by the board of directors and authorised for issue on 25 July 2026 , and are signed on behalf of the board by:

Mr S Brigham |
Director |

Company registration number: 07438724

S Brigham Civil Engineering Ltd

Notes to the Financial Statements

Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 14 The Vinery, Howden, East Yorkshire, DN14 7GA.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
(c) Revenue recognition
Revenue from the provision of services is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
(d) Current & deferred tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
(e) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(f) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 15% reducing balance

(g) Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
(h) Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
(i) Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 December 2024 and 30 November 2025 | 1,717 | 1,717
| ------- | -------
Depreciation |  |
At 1 December 2024 | 1,216 | 1,216
Charge for the year | 75 | 75
| ------- | -------
At 30 November 2025 | 1,291 | 1,291
| ------- | -------
Carrying amount |  |
At 30 November 2025 | 426 | 426
| ------- | -------
At 30 November 2024 | 501 | 501
| ------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 6,630 | 5,920
Other debtors | 4,829 | 5,740
| -------- | --------
| 11,459 | 11,660
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,233 | 2,071
Trade creditors | 2,024 | 2,295
Corporation tax | 9,157 | 7,977
| -------- | --------
| 12,414 | 12,343
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 1,232
| ---- | -------

9. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr S Brigham | 5,740 | 44,705 | ( 45,617) | 4,828
|  | ------- | -------- | -------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr S Brigham | 4,412 | 39,052 | ( 37,724) | 5,740
|  | ------- | -------- | -------- | -------

Interest is charged at the HMRC official rate annually. This loan will be repaid to the company within 9 months of the year end.