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Registered number: 11323275

S&S Building Construction Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/04/2023

Prepared By:
DBR Accounts Limited
Association of Chartered Certified Accountants
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT

S&S Building Construction Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/04/2023
DIRECTORS
Gary Steven Smith
Thomas Gary Shepherd
REGISTERED OFFICE
Unit 1a, Northfield Orchard Farm
Witney Road
Abingdon
Oxfordshire
OX13 5FU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 11323275
ACCOUNTANTS
DBR Accounts Limited
Association of Chartered Certified Accountants
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT

S&S Building Construction Ltd

ACCOUNTS
FOR THEYEARENDED30/04/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

S&S Building Construction Ltd

BALANCE SHEET AT 30/04/2023
20232022
Notes££
FIXED ASSETS
Tangible assets212,47616,634
CURRENT ASSETS
Stock11,0696,479
Debtors436,40641,819
Cash at bank and in hand23,2282,717
70,70351,015
CREDITORS: Amounts falling due within one year5145,960147,886
NET CURRENT LIABILITIES(75,257)(96,871)
TOTAL ASSETS LESS CURRENT LIABILITIES(62,781)(80,237)
NET LIABILITIES(62,781)(80,237)
CAPITAL AND RESERVES
Called up share capital8100100
Profit and loss account(62,881)(80,337)
SHAREHOLDERS' FUNDS(62,781)(80,237)
For the year ending 30/04/2023 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 25/09/2023 and signed on their behalf by
.............................
Gary Steven Smith
Director

S&S Building Construction Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements have been prepared on the going concern basis. The directors intend to support the company financially in the forseeable future and for not less than at least the next 12 months.
1b. Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

S&S Building Construction Ltd

1f. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are initially measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
2. TANGIBLE FIXED ASSETS
Commercial
VehiclesTotal
££
Cost
At 01/05/202228,50028,500
At 30/04/202328,50028,500
Depreciation
At 01/05/202211,86611,866
For the year4,1584,158
At 30/04/202316,02416,024
Net Book Amounts
At 30/04/202312,47612,476
At 30/04/202216,63416,634
3. STOCK 20232022
££
Stock comprises:
Stock11,0696,479
11,0696,479
4. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors10,88410,653
VAT-1,135
Other debtors14,84114,841
Deferred taxation10,68115,190
36,40641,819

S&S Building Construction Ltd

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
VAT5,787-
PAYE control2,9512,538
Directors current account86,658113,103
Trade creditors49,02530,664
Pension schemes154181
Accruals1,3851,400
145,960147,886
6. EMPLOYEES
20232022
No.No.
Average number of employees43
7. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation(10,681)(15,190)
8. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100