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REGISTERED NUMBER: 11973733 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2022

for

Benchmark Brickwork & Masonry Ltd

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)






Contents of the Financial Statements
for the Year Ended 31 May 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Benchmark Brickwork & Masonry Ltd

Company Information
for the Year Ended 31 May 2022







DIRECTOR: D R C Walshaw





REGISTERED OFFICE: C/o ABC Accounting Services
Unit 1, Sandars Road
Heapham Road Industrial Estate
Gainsborough
Lincolnshire
DN21 1RZ





REGISTERED NUMBER: 11973733 (England and Wales)





ACCOUNTANTS: ABC Accounting Services
Unit 1, Sandars Road
Heapham Rd Ind Estate
Gainsborough
Lincolnshire
DN21 1RZ

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

Balance Sheet
31 May 2022

31.5.22 31.5.21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 8,000
Tangible assets 5 25,899 31,737
31,899 39,737

CURRENT ASSETS
Debtors 6 8,610 -
Cash at bank 15,002 18,692
23,612 18,692
CREDITORS
Amounts falling due within one year 7 10,444 8,172
NET CURRENT ASSETS 13,168 10,520
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,067

50,257

CREDITORS
Amounts falling due after more than one
year

8

(41,275

)

(45,597

)

PROVISIONS FOR LIABILITIES (3,683 ) (4,521 )
NET ASSETS 109 139

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 39
109 139

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2022 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.

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

Balance Sheet - continued
31 May 2022


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 14 September 2022 and were signed by:





D R C Walshaw - Director


Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

Notes to the Financial Statements
for the Year Ended 31 May 2022

1. STATUTORY INFORMATION

Benchmark Brickwork & Masonry 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 invoices sales of services provided.

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 & equipment - 15% 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.

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 1 (2021 - 1 ) .

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2022

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2021
and 31 May 2022 10,000
AMORTISATION
At 1 June 2021 2,000
Charge for year 2,000
At 31 May 2022 4,000
NET BOOK VALUE
At 31 May 2022 6,000
At 31 May 2021 8,000

5. TANGIBLE FIXED ASSETS
Tools & Motor
equipment vehicles Totals
£    £    £   
COST
At 1 June 2021 5,000 37,500 42,500
Additions 2,040 - 2,040
At 31 May 2022 7,040 37,500 44,540
DEPRECIATION
At 1 June 2021 1,388 9,375 10,763
Charge for year 847 7,031 7,878
At 31 May 2022 2,235 16,406 18,641
NET BOOK VALUE
At 31 May 2022 4,805 21,094 25,899
At 31 May 2021 3,612 28,125 31,737

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2022

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 June 2021
and 31 May 2022 37,500
DEPRECIATION
At 1 June 2021 9,375
Charge for year 7,031
At 31 May 2022 16,406
NET BOOK VALUE
At 31 May 2022 21,094
At 31 May 2021 28,125

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.22 31.5.21
£    £   
Directors' current accounts 8,610 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.22 31.5.21
£    £   
Hire purchase contracts 4,322 4,322
Tax 5,402 3,227
Directors' current accounts - 23
Accrued expenses 720 600
10,444 8,172

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.22 31.5.21
£    £   
Bank loans - 2-5 years 20,000 20,000
Hire purchase contracts 21,275 25,597
41,275 45,597

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2022

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2022 and 31 May 2021:

31.5.22 31.5.21
£    £   
D R C Walshaw
Balance outstanding at start of year (23 ) -
Amounts advanced 8,633 -
Amounts repaid - (23 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,610 (23 )

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £18,100 (2021 - £37,700) were paid to the director .

11. ULTIMATE CONTROLLING PARTY

The controlling party is D R C Walshaw.