REGISTERED NUMBER: 05295684 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

John Brennan & Son Contractors Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Brennan

Mrs M C Brennan

SECRETARY:

Mrs M C Brennan

REGISTERED OFFICE:

612 Dunstable Road

Luton

Bedfordshire

LU4 8RT

REGISTERED NUMBER:

05295684 (England and Wales)

ACCOUNTANTS:

Farrell & Co

1C Amberside

Wood Lane

Hemel Hempstead

Hertfordshire

HP2 4TP

FIXED ASSETS

Tangible assets

5

7,843

10,728

CURRENT ASSETS

Debtors

6

18,250

16,348

Cash at bank

19,422

20,588

37,672

36,936

CREDITORS

Amounts falling due within one year

7

2,485

17,583

NET CURRENT ASSETS

35,187

19,353

TOTAL ASSETS LESS CURRENT LIABILITIES

43,030

30,081

PROVISIONS FOR LIABILITIES

1,452

1,991

NET ASSETS

41,578

28,090

CAPITAL AND RESERVES

Called up share capital

8

4,000

4,000

Retained earnings

9

37,578

24,090

SHAREHOLDERS' FUNDS

41,578

28,090

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

Mr J Brennan - Director

1.	STATUTORY INFORMATION

John Brennan & Son Contractors Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

141,407

1,350

9,200

151,957

DEPRECIATION

At 1 December 2024

134,710

1,326

5,193

141,229

Charge for year

1,877

6

1,002

2,885

At 30 November 2025

136,587

1,332

6,195

144,114

NET BOOK VALUE

At 30 November 2025

4,820

18

3,005

7,843

At 30 November 2024

6,697

24

4,007

10,728

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

3,300

2,800

Other debtors

14,950

13,548

18,250

16,348

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

1,657

-

Other creditors

828

17,583

2,485

17,583

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

4,000

Ordinary

£1

4,000

4,000

9.

RESERVES

Retained

earnings

£

At 1 December 2024

24,090

Profit for the year

15,488

Dividends

(2,000

)

At 30 November 2025

37,578