2022-06-012023-05-312023-05-31false06594940G B CIVIL ENGINEERING (LEICESTER) LIMITED2023-11-0742990iso4217:GBPxbrli:pure065949402022-06-01065949402023-05-31065949402022-06-012023-05-31065949402021-06-01065949402022-05-31065949402021-06-012022-05-3106594940bus:SmallEntities2022-06-012023-05-3106594940bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3106594940bus:FullAccounts2022-06-012023-05-3106594940bus:PrivateLimitedCompanyLtd2022-06-012023-05-3106594940core:WithinOneYear2023-05-3106594940core:AfterOneYear2023-05-3106594940core:WithinOneYear2022-05-3106594940core:AfterOneYear2022-05-3106594940core:ShareCapital2023-05-3106594940core:SharePremium2023-05-3106594940core:RevaluationReserve2023-05-3106594940core:OtherReservesSubtotal2023-05-3106594940core:RetainedEarningsAccumulatedLosses2023-05-3106594940core:ShareCapital2022-05-3106594940core:SharePremium2022-05-3106594940core:RevaluationReserve2022-05-3106594940core:OtherReservesSubtotal2022-05-3106594940core:RetainedEarningsAccumulatedLosses2022-05-3106594940core:LandBuildings2023-05-3106594940core:PlantMachinery2023-05-3106594940core:Vehicles2023-05-3106594940core:FurnitureFittings2023-05-3106594940core:OfficeEquipment2023-05-3106594940core:NetGoodwill2023-05-3106594940core:IntangibleAssetsOtherThanGoodwill2023-05-3106594940core:ListedExchangeTraded2023-05-3106594940core:UnlistedNon-exchangeTraded2023-05-3106594940core:LandBuildings2022-05-3106594940core:PlantMachinery2022-05-3106594940core:Vehicles2022-05-3106594940core:FurnitureFittings2022-05-3106594940core:OfficeEquipment2022-05-3106594940core:NetGoodwill2022-05-3106594940core:IntangibleAssetsOtherThanGoodwill2022-05-3106594940core:ListedExchangeTraded2022-05-3106594940core:UnlistedNon-exchangeTraded2022-05-3106594940core:LandBuildings2022-06-012023-05-3106594940core:PlantMachinery2022-06-012023-05-3106594940core:Vehicles2022-06-012023-05-3106594940core:FurnitureFittings2022-06-012023-05-3106594940core:OfficeEquipment2022-06-012023-05-3106594940core:NetGoodwill2022-06-012023-05-3106594940core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3106594940core:ListedExchangeTraded2022-06-012023-05-3106594940core:UnlistedNon-exchangeTraded2022-06-012023-05-3106594940core:MoreThanFiveYears2022-06-012023-05-3106594940core:Non-currentFinancialInstruments2023-05-3106594940core:Non-currentFinancialInstruments2022-05-3106594940dpl:CostSales2022-06-012023-05-3106594940dpl:DistributionCosts2022-06-012023-05-3106594940core:LandBuildings2022-06-012023-05-3106594940core:PlantMachinery2022-06-012023-05-3106594940core:Vehicles2022-06-012023-05-3106594940core:FurnitureFittings2022-06-012023-05-3106594940core:OfficeEquipment2022-06-012023-05-3106594940dpl:AdministrativeExpenses2022-06-012023-05-3106594940core:NetGoodwill2022-06-012023-05-3106594940core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3106594940dpl:GroupUndertakings2022-06-012023-05-3106594940dpl:ParticipatingInterests2022-06-012023-05-3106594940dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3106594940core:ListedExchangeTraded2022-06-012023-05-3106594940dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3106594940core:UnlistedNon-exchangeTraded2022-06-012023-05-3106594940dpl:CostSales2021-06-012022-05-3106594940dpl:DistributionCosts2021-06-012022-05-3106594940core:LandBuildings2021-06-012022-05-3106594940core:PlantMachinery2021-06-012022-05-3106594940core:Vehicles2021-06-012022-05-3106594940core:FurnitureFittings2021-06-012022-05-3106594940core:OfficeEquipment2021-06-012022-05-3106594940dpl:AdministrativeExpenses2021-06-012022-05-3106594940core:NetGoodwill2021-06-012022-05-3106594940core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3106594940dpl:GroupUndertakings2021-06-012022-05-3106594940dpl:ParticipatingInterests2021-06-012022-05-3106594940dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3106594940core:ListedExchangeTraded2021-06-012022-05-3106594940dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3106594940core:UnlistedNon-exchangeTraded2021-06-012022-05-3106594940core:NetGoodwill2023-05-3106594940core:IntangibleAssetsOtherThanGoodwill2023-05-3106594940core:LandBuildings2023-05-3106594940core:PlantMachinery2023-05-3106594940core:Vehicles2023-05-3106594940core:FurnitureFittings2023-05-3106594940core:OfficeEquipment2023-05-3106594940core:AfterOneYear2023-05-3106594940core:WithinOneYear2023-05-3106594940core:ListedExchangeTraded2023-05-3106594940core:UnlistedNon-exchangeTraded2023-05-3106594940core:ShareCapital2023-05-3106594940core:SharePremium2023-05-3106594940core:RevaluationReserve2023-05-3106594940core:OtherReservesSubtotal2023-05-3106594940core:RetainedEarningsAccumulatedLosses2023-05-3106594940core:NetGoodwill2022-05-3106594940core:IntangibleAssetsOtherThanGoodwill2022-05-3106594940core:LandBuildings2022-05-3106594940core:PlantMachinery2022-05-3106594940core:Vehicles2022-05-3106594940core:FurnitureFittings2022-05-3106594940core:OfficeEquipment2022-05-3106594940core:AfterOneYear2022-05-3106594940core:WithinOneYear2022-05-3106594940core:Liste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G B CIVIL ENGINEERING (LEICESTER) LIMITED

Registered Number
06594940
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

G B CIVIL ENGINEERING (LEICESTER) LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

HEGGS, Brady Neil
HEGGS, Neil David

Registered Address

Office 9 The Coach House
Desford Hall
Leicester
LE9 9JJ

Registered Number

06594940 (England and Wales)
G B CIVIL ENGINEERING (LEICESTER) LIMITED
Statement of Financial Position
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets557,60287,810
57,60287,810
Current assets
Debtors6255,662157,946
Cash at bank and on hand262,346139,196
518,008297,142
Creditors amounts falling due within one year7(443,081)(239,282)
Net current assets (liabilities)74,92757,860
Total assets less current liabilities132,529145,670
Creditors amounts falling due after one year8(42,335)(48,225)
Provisions for liabilities10(8,164)(6,605)
Net assets82,03090,840
Capital and reserves
Called up share capital200200
Profit and loss account81,83090,640
Shareholders' funds82,03090,840
The financial statements were approved and authorised for issue by the Board of Directors on 7 November 2023, and are signed on its behalf by:
HEGGS, Neil David
Director
Registered Company No. 06594940
G B CIVIL ENGINEERING (LEICESTER) LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-25
Fixtures and fittings25-
Vehicles25-
Office Equipment33-
Intangible assets policy
Intangible assets consists of race horses which are not amortised over their useful life.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year66
5.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 June 2271,202165,8807614,833242,676
Additions7,81612,244--20,060
Disposals(33,640)---(33,640)
At 31 May 2345,378178,1247614,833229,096
Depreciation and impairment
At 01 June 2212,470137,8564674,073154,866
Charge for year16,628---16,628
At 31 May 2329,098137,8564674,073171,494
Net book value
At 31 May 2316,28040,26829476057,602
At 31 May 2258,73228,02429476087,810
6.Debtors

2023

2022

££
Trade debtors / trade receivables155,164112,270
Other debtors94,09844,592
Prepayments and accrued income6,4001,084
Total255,662157,946
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables118,58699,483
Bank borrowings and overdrafts1,6851,685
Taxation and social security49,055-
Accrued liabilities and deferred income273,755138,114
Total443,081239,282
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts37,57748,225
Other creditors4,758-
Total42,33548,225
9.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts4,758-
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)8,1646,605
Total8,1646,605