REGISTERED NUMBER: 07900353 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BRENT BUILDING DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J B Watts

REGISTERED OFFICE:

1 Rookery Close

Witham St Hughs

LINCOLN

Lincolnshire

LN6 9LJ

REGISTERED NUMBER:

07900353 (England and Wales)

ACCOUNTANTS:

Shucksmith Accountants (Gainsborough) Limited

Orion House

28a Spital Terrace

GAINSBOROUGH

Lincolnshire

DN21 2HQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,819

5,069

3,819

5,069

CURRENT ASSETS

Debtors

6

16,809

23,111

Cash at bank

617

6,498

17,426

29,609

CREDITORS

Amounts falling due within one year

7

19,980

28,129

NET CURRENT (LIABILITIES)/ASSETS

(2,554

)

1,480

TOTAL ASSETS LESS CURRENT LIABILITIES

1,265

6,549

CREDITORS

Amounts falling due after more than one year

8

-

(5,041

)

PROVISIONS FOR LIABILITIES

9

(724

)

(962

)

NET ASSETS

541

546

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

539

544

SHAREHOLDERS' FUNDS

541

546

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 director acknowledges his 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 24 September 2026 and were signed by:

Mr J B Watts - Director

1.	STATUTORY INFORMATION

Brent Building Developments 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 represents the value of goods and services provided, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

This amount has now been fully written off.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Tools and machinery

-

20% 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 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.

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

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

5,000

AMORTISATION

At 1 January 2025

and 31 December 2025

5,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Tools and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

5,302

6,294

11,596

DEPRECIATION

At 1 January 2025

4,953

1,574

6,527

Charge for year

70

1,180

1,250

At 31 December 2025

5,023

2,754

7,777

NET BOOK VALUE

At 31 December 2025

279

3,540

3,819

At 31 December 2024

349

4,720

5,069

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

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

6,294

DEPRECIATION

At 1 January 2025

1,574

Charge for year

1,180

At 31 December 2025

2,754

NET BOOK VALUE

At 31 December 2025

3,540

At 31 December 2024

4,720

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

6,299

8,318

Other debtors

-

128

Directors' current accounts

7,786

5,796

Tax

2,628

8,764

Prepayments and accrued income

96

105

16,809

23,111

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

7,700

8,000

Hire purchase contracts

504

3,021

Trade creditors

297

51

Corporation tax

4,923

9,440

Social security and other taxes

604

200

VAT

4,636

5,925

Other creditors

-

354

Accruals and deferred income

1,316

1,138

19,980

28,129

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

-

4,537

Hire purchase contracts

-

504

-

5,041

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

724

962

Deferred

tax

£

Balance at 1 January 2025

962

Accelerated capital allowances

(238

)

Balance at 31 December 2025

724

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

2

Ordinary

£1

2

2

11.

RESERVES

Retained

earnings

£

At 1 January 2025

544

Profit for the year

16,995

Dividends

(17,000

)

At 31 December 2025

539

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr J B Watts

Balance outstanding at start of year

5,796

25,968

Amounts advanced

32,553

-

Amounts repaid

(30,562

)

(20,172

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,787

5,796

Interest has been charged on this loan at a normal commercial rate.

During the year, the director, Mr J B Watts charged the company £364 (2023 - £364) for use of home as office.

13.	RELATED PARTY DISCLOSURES

At 31 December 2025 there was a balance owing to the company by Mr J B Watts - the sole director and shareholders- of £7,787 (2024 - £5,796).

This balance has been shown in Debtors.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J B Watts.