Mark Brock Building Company Ltd Filleted Accounts Cover
Mark Brock Building Company Ltd
Company No. SC341838
Information for Filing with The Registrar
30 April 2023
Mark Brock Building Company Ltd Balance Sheet Registrar
at
30 April 2023
Company No.
SC341838
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
5,0906,363
5,0906,363
Current assets
Debtors
5
4,0005,920
Cash at bank and in hand
23940
4,0236,860
Creditors: Amount falling due within one year
6
(5,261)
(7,073)
Net current liabilities
(1,238)
(213)
Total assets less current liabilities
3,8526,150
Net assets
3,8526,150
Capital and reserves
Called up share capital
22
Profit and loss account
8
3,8506,148
Total equity
3,8526,150
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2023 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 09 November 2023 and signed on its behalf by:
M. Brock
Director
09 November 2023
Mark Brock Building Company Ltd Notes to the Accounts Registrar
for the year ended 30 April 2023
1
General information
Mark Brock Building Company Ltd is a private company limited by shares and incorporated in Scotland.
Its registered number is: SC341838
Its registered office is:
Its trading address is:
3 Queen Street
195 The Murrays
Edinburgh
Edinburgh
Scotland
Scotland
EH2 1JE
EH17 8UN
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles
20% Reducing
Furniture, fittings and equipment
20% Reducing
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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 measured subsequently at amortised cost using the effective interest method.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 May 2022
12,6507,72820,378
At 30 April 2023
12,6507,72820,378
Depreciation
At 1 May 2022
6,6907,32514,015
Charge for the year
1,192811,273
At 30 April 2023
7,8827,40615,288
Net book values
At 30 April 2023
4,7683225,090
At 30 April 2022
5,960
403
6,363
5
Debtors
2023
2022
£
£
Trade debtors
4,0005,920
4,0005,920
6
Creditors:
amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
2111,339
Taxes and social security
4,184
4,903
Other creditors
106111
Accruals and deferred income
760720
5,2617,073
7
Share Capital
Ordinary
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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