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Registered Number: 08004228
England and Wales

 

 

 

BUCKLAND CIVIL ENGINEERING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Investments 3 2,476,017    2,476,017 
2,476,017    2,476,017 
Current assets      
Debtors 4 12,000    9,000 
Cash at bank and in hand 64,070    48,237 
76,070    57,237 
Creditors: amount falling due within one year 5 (779,441)   (747,307)
Net current liabilities (703,371)   (690,070)
 
Total assets less current liabilities 1,772,646    1,785,947 
Creditors: amount falling due after more than one year 6 (400,000)   (400,000)
Net assets 1,372,646    1,385,947 
 

Capital and reserves
     
Called up share capital 1,000    1,000 
Profit and loss account 1,371,646    1,384,947 
Shareholder's funds 1,372,646    1,385,947 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 01 November 2023 and were signed on its behalf by:


-------------------------------
S J Buckland
Director
1
General Information
Buckland Civil Engineering Ltd is a private company, limited by shares, registered in England and Wales, registration number 08004228, registration address Merlin House Brunel Road, Theale, Reading, Berkshire, RG7 4AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover represents net management charges to the company's subsidiary. Income is recognised on  a monthly basis at the end of the month to which the management charge relates.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
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 subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 4).
3.

Investments

Cost Investments in group undertakings   Total
  £   £
At 01 July 2022 4,026,017    4,026,017 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
Revaluations (1,550,000)   (1,550,000)
At 30 June 2023 2,476,017    2,476,017 

4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 12,000    9,000 
12,000    9,000 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Amounts Owed to Group Undertakings 631,936    636,936 
Corporation Tax 76,620    50,150 
PAYE & Social Security 535    471 
Other Creditors 2,112    2,112 
Directors' Current Accounts 47,771    39,771 
VAT 20,467    17,867 
779,441    747,307 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Preference Shares 400,000    400,000 
400,000    400,000 

7.

Director’s loan

Director's Advances, Credits And Guarantees

At the year end, the following balances existed on a loan account with the directors.

J C Buckland - £1,442 in credit (2022 - £1,442 in credit)

S J Buckland - £46,329 in credit (2022 - £38,329 in credit)

The above loans are interest free with no fixed date of repayment.


8.

Related Party Disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
2