Company registration number: NI614888
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Bribar Construction Ltd
Pages for filing with the Registrar
Company registration number: NI614888
Bribar Construction Ltd
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 473,787 293,929
473,787 293,929
Current assets
Stocks 177,619 88,344
Debtors 5 401,391 209,792
Cash at bank and in hand 375,707 213,127
954,717 511,263
Creditors: amounts falling due within one year
6 (626,110) (351,851)
Net current assets 328,607 159,412
Total assets less current liabilities 802,394 453,341
Creditors: Amounts falling due after more than one year
7 (26,729) (76,815)
NET ASSETS 775,665 376,526
Capital and reserves
Called up share capital 100 100
Profit and loss account 775,565 376,426
TOTAL EQUITY 775,665 376,526
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI614888
Bribar Construction Ltd
Balance sheet - continued
as at 31 October 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 12 June 2026 and signed on its behalf by:
Mr L Black, Director Mrs V Boyd, Director
12 June 2026 12 June 2026
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Bribar Construction Ltd
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Bribar Construction Ltd is a private company registered in Northern Ireland. Its registered number is NI614888. The company is limited by shares. Its registered office is 139 Keady Road, Armagh, County Armagh, BT60 3JQ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and Machinery - 20% reducing balance
Fixtures and Fittings - 15% reducing balance
Motor Vehicles - 20% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Bribar Construction Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 10 (2024 - 10).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 635,892
Additions 309,681
Disposals (19,150)
At 31 October 2025 926,423
Depreciation
At 1 November 2024 341,963
Charge for year 117,567
Eliminated on disposal (6,894)
At 31 October 2025 452,636
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Bribar Construction Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
4 Tangible fixed assets - continued
Net book value
At 31 October 2025 473,787
At 31 October 2024 293,929
5 Debtors
2025 2024
£ £
Trade debtors 335,008 158,763
Taxation 61,383 51,029
Other debtors 5,000 -
401,391 209,792
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 7,500 10,000
Hire purchase and finance leases 36,015 35,030
Trade creditors 420,285 227,393
Other creditors 60,555 30,000
Taxation 92,427 42,433
Accruals and deferred income 9,328 6,995
626,110 351,851
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Other loans - 7,500
Hire purchase and finance leases 26,729 49,315
Amounts owed to directors - 20,000
26,729 76,815
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