CHAMBERLAIN BROS. CONSTRUCTION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Chamberlain

D T Chamberlain

SECRETARY:

Mrs J M Chamberlain

REGISTERED OFFICE:

Budstone House

Stone

Berkeley

Gloucestershire

GL13 9JY

REGISTERED NUMBER:

03828492 (England and Wales)

ACCOUNTANTS:

Bowen Accountants Ltd

Chartered Accountants

Unit 1 Gate Farm

High Street

Sutton Benger

Chippenham

Wiltshire

SN15 4RE

FIXED ASSETS

Tangible assets

4

374,053

72,639

CURRENT ASSETS

Stocks

5

3,800

5,100

Debtors

6

84,871

58,402

Prepayments and accrued income

6,845

6,983

Cash at bank

74,792

323,388

170,308

393,873

CREDITORS

Amounts falling due within one year

7

148,688

221,130

NET CURRENT ASSETS

21,620

172,743

TOTAL ASSETS LESS CURRENT LIABILITIES

395,673

245,382

CREDITORS

Amounts falling due after more than one year

8

(214,981

)

(70,960

)

PROVISIONS FOR LIABILITIES

10

(19,017

)

(18,160

)

ACCRUALS AND DEFERRED INCOME

(2,419

)

(2,276

)

NET ASSETS

159,256

153,986

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

159,156

153,886

SHAREHOLDERS' FUNDS

159,256

153,986

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

M J Chamberlain - Director

1.	STATUTORY INFORMATION

Chamberlain Bros. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of consideration due.

Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell.

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 held 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 payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme 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 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

-

5,812

116,023

3,495

125,330

Additions

286,943

321

32,995

999

321,258

At 31 December 2025

286,943

6,133

149,018

4,494

446,588

DEPRECIATION

At 1 January 2025

-

2,368

47,691

2,632

52,691

Charge for year

1,436

553

17,401

454

19,844

At 31 December 2025

1,436

2,921

65,092

3,086

72,535

NET BOOK VALUE

At 31 December 2025

285,507

3,212

83,926

1,408

374,053

At 31 December 2024

-

3,444

68,332

863

72,639

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

96,424

Additions

17,651

At 31 December 2025

114,075

DEPRECIATION

At 1 January 2025

36,928

Charge for year

15,043

At 31 December 2025

51,971

NET BOOK VALUE

At 31 December 2025

62,104

At 31 December 2024

59,496

5.

STOCKS

2025

2024

£

£

Stocks

3,800

5,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

84,871

58,272

Other debtors

-

130

84,871

58,402

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

59,816

45,000

Other loans

-

147

Hire purchase contracts

17,745

15,434

Trade creditors

34,460

32,100

Tax

12,507

48,686

Social security and other taxes

2,370

4,199

VAT

1,247

24,862

Other creditors

5,567

5,049

Credit card

-

2,638

Directors' current accounts

14,976

43,015

148,688

221,130

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

18,566

41,250

Bank loans - 2-5 years

55,698

-

Bank loans more 5 yr by instal

107,257

-

Hire purchase contracts

33,460

29,710

214,981

70,960

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

107,257

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

241,337

86,250

Of the amount included within bank loans, £200,087 relates to a loan from National Westminster Bank Plc, secured by a first legal charge over the leasehold property at 4 Rowan Court, Armstrong Way, Yate, Bristol, Avon, together with a debenture over the assets of the company.

The remaining £41,250 relates to Coronavirus Business Interruption Loan Scheme. The loan is backed by an 80% government guarantee provided to the lender, however, the company remains 100% liable for the full outstanding balance.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

19,017

18,160

Deferred

tax

£

Balance at 1 January 2025

18,160

Charge to Statement of Income and Retained Earnings during year

857

Accelerated capital allowances

Balance at 31 December 2025

19,017