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REGISTERED NUMBER: 07237200 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 30 April 2023

for

2B Constructive Limited

2B Constructive Limited (Registered number: 07237200)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


2B Constructive Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Mr S J Hill
Mrs N C Hill





SECRETARY:





REGISTERED OFFICE: 19 Mayfield Road
Desborough
Northamptonshire
NN14 2QE





REGISTERED NUMBER: 07237200 (England and Wales)





ACCOUNTANTS: Clifford Roberts
63 Broad Green
Wellingborough
Northamptonshire
NN8 4LQ

2B Constructive Limited (Registered number: 07237200)

Balance Sheet
30 April 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 1,864 2,766

CURRENT ASSETS
Stocks 1,955 3,300
Debtors 5 3,513 7,589
Cash at bank 48,607 64,183
54,075 75,072
CREDITORS
Amounts falling due within one year 6 13,534 25,635
NET CURRENT ASSETS 40,541 49,437
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,405

52,203

CREDITORS
Amounts falling due after more than one
year

7

(15,966

)

(21,876

)

PROVISIONS FOR LIABILITIES (72 ) (191 )
NET ASSETS 26,367 30,136

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 26,365 30,134
SHAREHOLDERS' FUNDS 26,367 30,136

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

2B Constructive Limited (Registered number: 07237200)

Balance Sheet - continued
30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2023 and were signed on its behalf by:




Mrs N C Hill - Director



Mr S J Hill - Director


2B Constructive Limited (Registered number: 07237200)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

2B Constructive 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.

Revenue
Turnover represents net invoices sale of goods and services, excluding value added tax.

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.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
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.

2B Constructive Limited (Registered number: 07237200)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

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 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 May 2022
and 30 April 2023 28,941
DEPRECIATION
At 1 May 2022 26,175
Charge for year 902
At 30 April 2023 27,077
NET BOOK VALUE
At 30 April 2023 1,864
At 30 April 2022 2,766

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£
COST
At 1 May 2022
and 30 April 2023 17,260
DEPRECIATION
At 1 May 2022
and 30 April 2023 17,259
NET BOOK VALUE
At 30 April 2023 1
At 30 April 2022 1

2B Constructive Limited (Registered number: 07237200)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 2,158 6,337
Other debtors 1,355 1,252
3,513 7,589

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 5,909 5,764
Trade creditors 1,607 1,625
Taxation and social security 5,902 10,024
Other creditors 116 8,222
13,534 25,635

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Bank loans 15,966 21,876

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
2 Ordinary 1.00 2 2