Brooke Groundworks And Civil Engineering Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12276084

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		260,591		202,708

			260,591		202,708
CURRENT ASSETS
Stocks	5	19,371		10,500
Debtors	6	186,987		159,095
Cash at bank and in hand		138,087		182,419

		344,445		352,014
Creditors: Amounts Falling Due Within One Year	7	(343,333 )		(337,609 )

NET CURRENT ASSETS (LIABILITIES)			1,112		14,405

TOTAL ASSETS LESS CURRENT LIABILITIES			261,703		217,113

Creditors: Amounts Falling Due After More Than One Year	8		(121,223 )		(96,044 )

NET ASSETS			140,480		121,069

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			140,380		120,969

SHAREHOLDERS' FUNDS			140,480		121,069

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Brooke Groundworks And Civil Engineering Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gareth Brooke

Director

27/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Brooke Groundworks And Civil Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12276084 . The registered office is Unit 10f Turner Street, Denton, Manchester, England, M34 3EG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Reducing balance - 25%
Motor Vehicles	Reducing balance - 20-25%
Fixtures & Fittings	Reducing balance - 25%
Computer Equipment	Straight line - 20%

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Brooke Groundworks And Civil Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	205,273	131,459	1,474	12,226	350,432
Additions	29,799	98,250	-	1,407	129,456

As at 31 December 2025	235,072	229,709	1,474	13,633	479,888

Depreciation
As at 1 January 2025	69,891	71,443	687	5,703	147,724
Provided during the period	40,498	29,228	197	1,650	71,573

As at 31 December 2025	110,389	100,671	884	7,353	219,297

Net Book Value
As at 31 December 2025	124,683	129,038	590	6,280	260,591

As at 1 January 2025	135,382	60,016	787	6,523	202,708

5. Stocks

	2025	2024
	£	£
Stock	19,371	10,500

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	65,477	-
Other debtors	121,510	93,618

	186,987	93,618
Due after more than one year
Amounts owed by group undertakings	-	65,477

	186,987	159,095

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	70,765	48,368
Trade creditors	51,003	99,071
Bank loans and overdrafts	5,000	10,000
Other creditors	155,782	152,010
Taxation and social security	60,783	28,160

	343,333	337,609

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Brooke Groundworks And Civil Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	121,223	91,044
Bank loans	-	5,000

	121,223	96,044

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	70,765	48,368
Later than one year and not later than five years	121,223	91,044

	191,988	139,412

	191,988	139,412

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Gareth Brooke	-	29,784	-	-	29,784

The above loan is unsecured, interest free and repayable on demand.

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