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13918555







BRYEN & LANGLEY CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED
31 MARCH 2023































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BRYEN & LANGLEY CONSTRUCTION LIMITED
REGISTERED NUMBER:13918555

BALANCE SHEET
AS AT 31 MARCH 2023

2023
Note
£

Fixed assets
  

Tangible assets
 4 
48,552

  
48,552

Current assets
  

Debtors: amounts falling due after more than one year
 5 
45,692

Debtors: amounts falling due within one year
 5 
740,133

Cash at bank and in hand
  
644,836

  
1,430,661

Creditors: amounts falling due within one year
 6 
(1,225,416)

Net current assets
  
 
 
205,245

Total assets less current liabilities
  
253,797

Creditors: amounts falling due after more than one year
 7 
(45,213)

Provisions for liabilities
  

Deferred tax
 8 
(12,138)

  
 
 
(12,138)

Net assets
  
196,446


Capital and reserves
  

Called up share capital 
 9 
100

Profit and loss account
  
196,346

  
196,446



The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 October 2023.




P. McMahon
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 1

BRYEN & LANGLEY CONSTRUCTION LIMITED

STATEMENT OF CHANGES IN EQUITY
FOR THE 14 MONTH PERIOD ENDED 31 MARCH 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the 14 month period

Profit for the 14 month period

-
196,346
196,346


Contributions by and distributions to owners

Shares issued during the 14 month period
100
-
100


At 31 March 2023
100
196,346
196,446

The notes on pages 3 to 9 form part of these financial statements.

Page 2

BRYEN & LANGLEY CONSTRUCTION LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 14 MONTH PERIOD ENDED 31 MARCH 2023

1.


General information

Bryen & Langley Construction Limited ("the Company") is a private company limited by shares that is domiciled and incorporated in England and Wales.
The address of its registered office and principal place of business is 6 Lagoon Road, Orpington, England, BR5 3QX.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Bryen and Langley (Holdings) Limited as at 31 March 2023 and these financial statements may be obtained from 6 Lagoon Road, Orpington, England, BR5 3QX.

Page 3

BRYEN & LANGLEY CONSTRUCTION LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 14 MONTH PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
 
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Revenue comprises the value of construction work certified during year and the invoiced value of goods and services supplied by the company, exclusive of the value added tax and trade discounts.

 
2.4

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

BRYEN & LANGLEY CONSTRUCTION LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 14 MONTH PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the 14 month period comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as  other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
 
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 5

BRYEN & LANGLEY CONSTRUCTION LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 14 MONTH PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

 Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance  Sheet.

 
2.11

 Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition   of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.


3.


Employees

2023
£

Recharged wages and salaries
339,927


Wages and salaries have been recharged from a group company in the period and therefore these costs are not related to employees of this Company.
The directors received no remuneration through this Company.

The average monthly number of employees, including the directors, during the 14 month period was as follows:


        2023
            No.






Directors
3

Page 6

BRYEN & LANGLEY CONSTRUCTION LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 14 MONTH PERIOD ENDED 31 MARCH 2023

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


Additions
66,586



Depreciation


Charge for the 14 month period on owned assets
18,034



Net book value



At 31 March 2023
48,552


5.


Debtors

2023
£

Due after more than one year

Trade debtors
45,692



Due within one year

Trade debtors
125,135

Other debtors
160,484

Amounts recoverable on long-term contracts
454,514

740,133



6.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
170,258

Amounts owed to group undertakings
29,241

Amounts owed to companies under common control
114,515

Other taxation and social security
227,822

Accruals and deferred income
683,580

1,225,416


Page 7

BRYEN & LANGLEY CONSTRUCTION LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 14 MONTH PERIOD ENDED 31 MARCH 2023

7.


Creditors: Amounts falling due after more than one year

2023
£

Trade creditors
7,100

Amounts owed to companies under common control
14,356

Accruals and deferred income
23,757

45,213



8.


Deferred taxation



2023


£






Credited to profit or loss
(12,138)

The deferred taxation balance is made up as follows:

2023
£


Accelerated capital allowances
(12,138)

(12,138)


9.


Share capital

2023
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


The Company has issued 100 Ordinary shares in the the year at par value, with full cash consideration received.


10.


Related party transactions

At the year end, the Company owed companies under common control £128,872. During the period, purchases of £850,807 were made from companies under common control.

Page 8

BRYEN & LANGLEY CONSTRUCTION LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 14 MONTH PERIOD ENDED 31 MARCH 2023

11.


Controlling party

The ultimate parent company is Bryen & Langley (Holdings) Limited by virtue of its shareholding. The registered office address of this company is 6 Lagoon Road, Orpington, England, BR5 3QX. The smallest and largest group that the Company is consolidated to is Bryen & Langley (Holdings) Limited.
The ultimate controlling parties are Alan Escudier, Paul McMahon and David Wrighton by virtue of their shareholding in Bryen & Langley (Holdings) Limited.


12.


Auditors' information

The auditors' report on the financial statements for the 14 month period ended 31 March 2023 was unqualified.

The audit report was signed on 13 October 2023 by Jeff Fletcher BA (Hons) FCCA (Senior statutory auditor) on behalf of Creaseys Group Limited.

 
Page 9