REGISTERED NUMBER: 00602628 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

D. & J. BROUGH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs JA Brough

SECRETARY:

Mr JN Mckinney

REGISTERED OFFICE:

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

REGISTERED NUMBER:

00602628 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Tangible assets

4

990

541

Investment property

5

465,000

116,678

465,990

117,219

CURRENT ASSETS

Debtors

6

8,817

13,130

Cash at bank

180,509

171,634

189,326

184,764

CREDITORS

Amounts falling due within one year

7

6,073

7,458

NET CURRENT ASSETS

183,253

177,306

TOTAL ASSETS LESS CURRENT LIABILITIES

649,243

294,525

PROVISIONS FOR LIABILITIES

92,870

5,789

NET ASSETS

556,373

288,736

CAPITAL AND RESERVES

Called up share capital

9,010

9,010

Revaluation reserve

8

24,678

24,678

Fair value reserve

8

261,242

-

Retained earnings

261,443

255,048

556,373

288,736

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

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

The director acknowledges her 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 director and authorised for issue on 6th August 2026 and were signed by:

Mrs JA Brough - Director

1.	STATUTORY INFORMATION

D. & J. Brough 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.

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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st January 2025

929

2,534

3,463

Additions

699

-

699

At 31st December 2025

1,628

2,534

4,162

DEPRECIATION

At 1st January 2025

929

1,993

2,922

Charge for year

-

250

250

At 31st December 2025

929

2,243

3,172

NET BOOK VALUE

At 31st December 2025

699

291

990

At 31st December 2024

-

541

541

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

116,678

Revaluations

348,322

At 31st December 2025

465,000

NET BOOK VALUE

At 31st December 2025

465,000

At 31st December 2024

116,678

Fair value at 31st December 2025 is represented by:

£

Valuation in 2025

348,322

Cost

116,678

465,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,817

12,291

Prepayments and accrued income

-

839

8,817

13,130

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

3,740

5,529

Directors' current accounts

533

-

Accruals and deferred income

1,800

1,929

6,073

7,458

8.

RESERVES

Fair

Revaluation

value

reserve

reserve

Totals

£

£

£

At 1st January 2025

24,678

-

24,678

Revaluation in year

-

261,242

261,242

At 31st December 2025

24,678

261,242

285,920