IRIS Accounts Production v22.2.0.402 06442788 Board of Directors 1.1.21 31.12.21 31.12.21 14/7/2022 false true false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure064427882020-12-31064427882021-12-31064427882021-01-012021-12-31064427882019-12-31064427882020-01-012020-12-31064427882020-12-3106442788ns16:EnglandWales2021-01-012021-12-3106442788ns15:PoundSterling2021-01-012021-12-3106442788ns11:Director12021-01-012021-12-3106442788ns11:PrivateLimitedCompanyLtd2021-01-012021-12-3106442788ns11:SmallEntities2021-01-012021-12-3106442788ns11:Audited2021-01-012021-12-3106442788ns11:SmallCompaniesRegimeForDirectorsReport2021-01-012021-12-3106442788ns11:SmallCompaniesRegimeForAccounts2021-01-012021-12-3106442788ns11:FullAccounts2021-01-012021-12-3106442788ns11:Director22021-01-012021-12-3106442788ns11:Director42021-01-012021-12-3106442788ns11:Director52021-01-012021-12-3106442788ns11:RegisteredOffice2021-01-012021-12-3106442788ns6:CurrentFinancialInstruments2021-12-3106442788ns6:CurrentFinancialInstruments2020-12-3106442788ns6:ShareCapital2021-12-3106442788ns6:ShareCapital2020-12-3106442788ns6:CapitalRedemptionReserve2021-12-3106442788ns6:CapitalRedemptionReserve2020-12-3106442788ns6:RetainedEarningsAccumulatedLosses2021-12-3106442788ns6:RetainedEarningsAccumulatedLosses2020-12-3106442788ns6:PlantMachinery2021-01-012021-12-3106442788ns6:PlantMachinery2020-12-3106442788ns6:PlantMachinery2021-12-3106442788ns6:PlantMachinery2020-12-3106442788ns6:WithinOneYearns6:CurrentFinancialInstruments2021-12-3106442788ns6:WithinOneYearns6:CurrentFinancialInstruments2020-12-31
REGISTERED NUMBER: 06442788 (England and Wales)















LB BUILDING CONTROL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021






LB BUILDING CONTROL LIMITED (REGISTERED NUMBER: 06442788)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LB BUILDING CONTROL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2021







DIRECTORS: J M Dilley
J L C White
I Thomson
S Woodall





REGISTERED OFFICE: 4 Navigation Court, Calder Park
Wakefield
West Yorkshire
WF2 7BJ





REGISTERED NUMBER: 06442788 (England and Wales)





AUDITORS: DSC Accountants Ltd
Chartered Accountants
Statutory Auditors
Tattersall House
East Parade
Harrogate
North Yorkshire
HG1 5LT

LB BUILDING CONTROL LIMITED (REGISTERED NUMBER: 06442788)

BALANCE SHEET
31 DECEMBER 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 552 2,398

CURRENT ASSETS
Debtors 5 575,297 655,998
Cash at bank 73,975 408,312
649,272 1,064,310
CREDITORS
Amounts falling due within one year 6 405,967 306,518
NET CURRENT ASSETS 243,305 757,792
TOTAL ASSETS LESS CURRENT
LIABILITIES

243,857

760,190

CAPITAL AND RESERVES
Called up share capital 100 100
Capital redemption reserve 49 49
Retained earnings 243,708 760,041
243,857 760,190

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 Board of Directors and authorised for issue on 14 July 2022 and were signed on its behalf by:





I Thomson - Director


LB BUILDING CONTROL LIMITED (REGISTERED NUMBER: 06442788)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

1. STATUTORY INFORMATION

LB Building Control 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.

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.
Plant and machinery etc - at varying rates on cost

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

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 14 (2020 - 8 ) .

LB BUILDING CONTROL LIMITED (REGISTERED NUMBER: 06442788)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2021
and 31 December 2021 33,096
DEPRECIATION
At 1 January 2021 30,698
Charge for year 1,846
At 31 December 2021 32,544
NET BOOK VALUE
At 31 December 2021 552
At 31 December 2020 2,398

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 40,630 153,285
Amounts owed by group undertakings 486,000 486,000
Other debtors 48,667 16,713
575,297 655,998

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 22,298 11,532
Taxation and social security 46,789 145,148
Other creditors 336,880 149,838
405,967 306,518

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham French (Senior Statutory Auditor)
for and on behalf of DSC Accountants Ltd

8. ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Assent Building Control Limited whose registered office is at 4 Navigation Court, Calder Park, Wakefield WF2 7BJ. The ultimate parent undertaking is Alphabet BC Limited.