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Company Registration No. 11854087 (England and Wales)
B&T Building Services Ltd Unaudited accounts for the year ended 31 March 2022
B&T Building Services Ltd Unaudited accounts Contents
Page
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B&T Building Services Ltd Company Information for the year ended 31 March 2022
Directors
Justin John Tucker Bronagh Rebecca Hartwell
Company Number
11854087 (England and Wales)
Registered Office
The Corner House Church Hill Pulborough West Sussex RH20 1AA United Kingdom
Accountants
JP Accountancy Services (Sussex) Limited 5 Fairfield Way Ashington Pulborough West Sussex RH20 3LA
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B&T Building Services Ltd Statement of financial position as at 31 March 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,363 
1,132 
Current assets
Debtors
1,754 
720 
Cash at bank and in hand
32,569 
24,896 
34,323 
25,616 
Creditors: amounts falling due within one year
(11,942)
(10,432)
Net current assets
22,381 
15,184 
Total assets less current liabilities
31,744 
16,316 
Provisions for liabilities
Deferred tax
(1,779)
(215)
Net assets
29,965 
16,101 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
29,865 
16,001 
Shareholders' funds
29,965 
16,101 
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2022 and were signed on its behalf by
Bronagh Rebecca Hartwell Director Company Registration No. 11854087
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B&T Building Services Ltd Notes to the Accounts for the year ended 31 March 2022
1
Statutory information
B&T Building Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 11854087. The registered office is The Corner House, Church Hill, Pulborough, West Sussex, RH20 1AA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% Straight Line
Computer equipment
20% Straight Line
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 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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss. The company received government grants in the form of Coronavirus Job Retention Scheme payments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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B&T Building Services Ltd Notes to the Accounts for the year ended 31 March 2022
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2021
333 
1,268 
1,601 
Additions
7,214 
1,380 
8,594 
At 31 March 2022
7,547 
2,648 
10,195 
Depreciation
At 1 April 2021
110 
359 
469 
Charge for the year
109 
254 
363 
At 31 March 2022
219 
613 
832 
Net book value
At 31 March 2022
7,328 
2,035 
9,363 
At 31 March 2021
223 
909 
1,132 
5
Debtors: amounts falling due within one year
2022 
2021 
£ 
£ 
VAT
- 
275 
Accrued income and prepayments
1,754 
445 
1,754 
720 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
VAT
4,735 
- 
Taxes and social security
6,637 
6,625 
Other creditors
120 
57 
Loans from directors
- 
3,300 
Accruals
450 
450 
11,942 
10,432 
7
Average number of employees
During the year the average number of employees was 3 (2021: 2).
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