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REGISTERED NUMBER: 05135216 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

BREHENY GROUNDWORK CONTRACTORS LIMITED

BREHENY GROUNDWORK CONTRACTORS LIMITED (REGISTERED NUMBER: 05135216)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BREHENY GROUNDWORK CONTRACTORS LIMITED

COMPANY INFORMATION
for the Year Ended 31 May 2023







DIRECTORS: D T Breheny
Mrs B Breheny
D Breheny
Ms C Morrison
Ms K L Sidlow





SECRETARY: Mrs B Breheny





REGISTERED OFFICE: New Lodge
Plantation Gates
Whelley
Wigan
Lancashire
WN1 3UP





REGISTERED NUMBER: 05135216 (England and Wales)





ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

BREHENY GROUNDWORK CONTRACTORS LIMITED (REGISTERED NUMBER: 05135216)

BALANCE SHEET
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 616,227 485,834

CURRENT ASSETS
Debtors 5 160,214 176,326
Cash at bank 641,142 566,529
801,356 742,855
CREDITORS
Amounts falling due within one year 6 236,490 137,369
NET CURRENT ASSETS 564,866 605,486
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,181,093

1,091,320

CREDITORS
Amounts falling due after more than one
year

7

(302,489

)

(397,700

)

PROVISIONS FOR LIABILITIES (1,514 ) (1,514 )
NET ASSETS 877,090 692,106

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 877,088 692,104
SHAREHOLDERS' FUNDS 877,090 692,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BREHENY GROUNDWORK CONTRACTORS LIMITED (REGISTERED NUMBER: 05135216)

BALANCE SHEET - continued
31 May 2023


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 19 October 2023 and were signed on its behalf by:





D T Breheny - Director


BREHENY GROUNDWORK CONTRACTORS LIMITED (REGISTERED NUMBER: 05135216)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Breheny Groundwork Contractors 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 represents the net invoiced value of services supplied, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% 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.

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.

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 9 (2022 - 8 ) .

BREHENY GROUNDWORK CONTRACTORS LIMITED (REGISTERED NUMBER: 05135216)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 June 2022 690,175 1,122 106,551 797,848
Additions 378,687 - 28,490 407,177
Disposals (180,800 ) - (14,331 ) (195,131 )
At 31 May 2023 888,062 1,122 120,710 1,009,894
DEPRECIATION
At 1 June 2022 267,529 808 43,677 312,014
Charge for year 103,491 78 16,654 120,223
Eliminated on disposal (38,570 ) - - (38,570 )
At 31 May 2023 332,450 886 60,331 393,667
NET BOOK VALUE
At 31 May 2023 555,612 236 60,379 616,227
At 31 May 2022 422,646 314 62,874 485,834

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 72,344 76,281
Other debtors 81,080 40,190
VAT 5,680 58,745
Prepayments 1,110 1,110
160,214 176,326

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 59,854 15,598
Hire purchase contracts 82,346 61,514
Trade creditors 53,034 15,189
Tax 19,457 5,195
Social security and other taxes 12,619 17,729
Directors' current accounts - 19,394
Accrued expenses 9,180 2,750
236,490 137,369

BREHENY GROUNDWORK CONTRACTORS LIMITED (REGISTERED NUMBER: 05135216)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 59,854 80,691
Bank loans - 2-5 years 91,091 174,648
Hire purchase contracts 151,544 142,361
302,489 397,700

8. ULTIMATE CONTROLLING PARTY

D Breheny is the ultimate controlling party by virtue of his shareholding and directorship.