REGISTERED NUMBER: 09801627 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Braemore Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

O M Wheatcroft

REGISTERED OFFICE:

The Business Workshop Roseway House

Wheatcroft Business Park

Landmere Lane

Nottingham

Nottinghamshire

NG12 4DG

REGISTERED NUMBER:

09801627 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

22,729

29,739

CURRENT ASSETS

Debtors

5

894

462,261

Cash at bank

1,670

963

2,564

463,224

CREDITORS

Amounts falling due within one year

6

(127,095

)

(572,063

)

NET CURRENT LIABILITIES

(124,531

)

(108,839

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(101,802

)

(79,100

)

CREDITORS

Amounts falling due after more than one year

7

(15,622

)

(25,301

)

NET LIABILITIES

(117,424

)

(104,401

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(117,425

)

(104,402

)

(117,424

)

(104,401

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 August 2026 and were signed by:

O M Wheatcroft - Director

1.	STATUTORY INFORMATION

Braemore Construction Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

The financial statements have been prepared on the going concern basis which assumes the company will continue to trade. This depends on the ability of the directors to maintain the necessary financial support.

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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.

Those 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 payment is treated as a liability.

Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.

Government grants

Government Grants receivable in relation to expenditure is recognised when the expenditure is charged to the profit and loss

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

34,163

5,800

2,560

42,523

DEPRECIATION

At 1 January 2025

5,134

5,090

2,560

12,784

Charge for year

6,832

178

-

7,010

At 31 December 2025

11,966

5,268

2,560

19,794

NET BOOK VALUE

At 31 December 2025

22,197

532

-

22,729

At 31 December 2024

29,029

710

-

29,739

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

478

457,264

Other debtors

416

4,997

894

462,261

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,167

10,006

Hire purchase contracts

5,518

4,800

Trade creditors

6,139

15,831

Taxation and social security

16,914

67,172

Other creditors

94,357

474,254

127,095

572,063

Other creditors includes accruals and deferred income of £1,585 (2024 - £1,798)

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

4,161

Hire purchase contracts

15,622

21,140

15,622

25,301

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

O M Wheatcroft

Balance outstanding at start of year

4,581

-

Amounts advanced

88

4,581

Amounts repaid

(4,669

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

4,581

The above loan was interest free and repayable on demand.