REGISTERED NUMBER: 03828163 (England and Wales)

Brian Huntly Builders Limited

Unaudited Financial Statements for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D S Nash

Mr M Green

REGISTERED OFFICE:

Sheep Pen Lane

Seaford

East Sussex

BN25 4QR

REGISTERED NUMBER:

03828163 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Tangible assets

4

8,535

5,322

CURRENT ASSETS

Stocks

64,303

74,220

Debtors

5

294,750

489,139

Cash at bank and in hand

211,800

184,611

570,853

747,970

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

135,455

359,157

NET CURRENT ASSETS

435,398

388,813

TOTAL ASSETS LESS CURRENT LIABILITIES

443,933

394,135

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

7

-

(5,000

)

PROVISIONS FOR LIABILITIES

(2,134

)

(1,331

)

NET ASSETS

441,799

387,804

CAPITAL AND RESERVES

Called up share capital

8

300

300

Retained earnings

441,499

387,504

SHAREHOLDERS' FUNDS

441,799

387,804

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Mr M Green - Director

Mr D S Nash - Director

1.	STATUTORY INFORMATION

Brian Huntly Builders 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.	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.

Turnover

Turnover represents revenue, net of VAT, from commercial transactions under which the company supplies customers the goods and services that it is in business to provide and it is recognised when it obtains, through performance under contract, the right to consideration for those goods and services.

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

Computer equipment

-

25% on reducing balance

Work in progress

Work in progress is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Cost includes all direct costs incurred on a project.

Revenue from contracts is recognised by stage of completion. Stage of completion is measured by reference to costs incurred to date as a percentage of total estimated costs for each contract. Where the contract outcome cannot be measured reliably, revenue is measured only to the extent of the expenses recognised that are recoverable. Full provision is made for losses on all contracts in the year in which they are first foreseen.

Taxation

Taxation for the year comprises current and deferred tax. 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 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

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

Pension costs and other post-retirement benefits

The company contributes to employees' defined contribution pension schemes. Contributions payable to the pension schemes are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

14,050

1,238

9,495

24,783

Additions

1,827

275

3,965

6,067

At 30 November 2025

15,877

1,513

13,460

30,850

DEPRECIATION

At 1 December 2024

10,727

1,126

7,608

19,461

Charge for year

1,290

97

1,467

2,854

At 30 November 2025

12,017

1,223

9,075

22,315

NET BOOK VALUE

At 30 November 2025

3,860

290

4,385

8,535

At 30 November 2024

3,323

112

1,887

5,322

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,403

168,460

Amounts owed by group undertakings

246,299

243,622

Other debtors

46,048

77,057

294,750

489,139

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,000

10,000

Trade creditors

39,913

130,040

Tax

2,114

52,008

Social security and other taxes

10,106

9,770

VAT

39,862

69,948

Other creditors

16,248

52,434

Directors' current accounts

1,829

19,594

Accruals and deferred income

20,383

15,363

135,455

359,157

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

5,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

14,500

Ordinary

£0.01

145

145

1,000

Ordinary A

£0.01

10

10

14,500

Ordinary B

£0.01

145

145

300

300

Ordinary, Ordinary A and Ordinary B shares have equal rights including full voting rights and entitlement to capital distribution on a winding up of the company.

9.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had commitments under operating leases totalling £34,835 (2024: £69,387).

10.	ULTIMATE PARENT COMPANY

The company's parent company is Sheep Pen Holdings Limited, a company registered in England and Wales.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, the company made advances to its parent company of £2,677 (2024: £2,232). At the balance sheet date the company's parent owed the company £246,299 (2024: £243,622). This loan is unsecured, interest free and repayable on demand.

During the year, the company made advances to the directors of £63,741 (2024: £7,926) and received payments of £1,000 (2024: £12,000). At the balance sheet date the directors owed the company £43,146 (2024: the company owed the directors £19,595). These loans are unsecured, interest free and repayable on demand.

During the year the company paid dividends to its directors totalling £1,000 (2024: £2,000).