IRIS Accounts Production v23.2.0.158 02884282 Board of Directors 1.5.22 30.4.23 30.4.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure028842822022-04-30028842822023-04-30028842822022-05-012023-04-30028842822021-04-30028842822021-05-012022-04-30028842822022-04-3002884282ns16:EnglandWales2022-05-012023-04-3002884282ns15:PoundSterling2022-05-012023-04-3002884282ns11:Director12022-05-012023-04-3002884282ns11:PrivateLimitedCompanyLtd2022-05-012023-04-3002884282ns11:SmallEntities2022-05-012023-04-3002884282ns11:AuditExempt-NoAccountantsReport2022-05-012023-04-3002884282ns11:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3002884282ns11:SmallCompaniesRegimeForAccounts2022-05-012023-04-3002884282ns11:FullAccounts2022-05-012023-04-3002884282ns6:CurrentFinancialInstruments2023-04-3002884282ns6:CurrentFinancialInstruments2022-04-3002884282ns6:Non-currentFinancialInstruments2023-04-3002884282ns6:Non-currentFinancialInstruments2022-04-3002884282ns6:ShareCapital2023-04-3002884282ns6:ShareCapital2022-04-3002884282ns6:RetainedEarningsAccumulatedLosses2023-04-3002884282ns6:RetainedEarningsAccumulatedLosses2022-04-3002884282ns11:RegisteredOffice2022-05-012023-04-3002884282ns6:LandBuildings2022-05-012023-04-3002884282ns6:PlantMachinery2022-05-012023-04-3002884282ns6:LandBuildings2022-04-3002884282ns6:PlantMachinery2022-04-3002884282ns6:LandBuildings2023-04-3002884282ns6:PlantMachinery2023-04-3002884282ns6:LandBuildings2022-04-3002884282ns6:PlantMachinery2022-04-3002884282ns6:WithinOneYearns6:CurrentFinancialInstruments2023-04-3002884282ns6:WithinOneYearns6:CurrentFinancialInstruments2022-04-30
REGISTERED NUMBER: 02884282 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Colin Briscoe Construction Limited

Colin Briscoe Construction Limited (Registered number: 02884282)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Colin Briscoe Construction Limited (Registered number: 02884282)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 145,869 66,918

CURRENT ASSETS
Stocks 185,832 358,562
Debtors 5 496,529 60,524
Cash at bank and in hand 332,416 488,866
1,014,777 907,952
CREDITORS
Amounts falling due within one year 6 774,316 662,631
NET CURRENT ASSETS 240,461 245,321
TOTAL ASSETS LESS CURRENT
LIABILITIES

386,330

312,239

CREDITORS
Amounts falling due after more than one
year

7

121,845

61,667
NET ASSETS 264,485 250,572

CAPITAL AND RESERVES
Called up share capital 1,200 1,200
Retained earnings 263,285 249,372
264,485 250,572

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.

Colin Briscoe Construction Limited (Registered number: 02884282)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 October 2023 and were signed on its behalf by:





A R Butts - Director


Colin Briscoe Construction Limited (Registered number: 02884282)

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

1. STATUTORY INFORMATION

Colin Briscoe Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 02884282

Registered office: Unit 1
Bridgeside Industrial Park
Warton Road
Carnforth
LA5 9EU

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - at varying rates on cost
Plant and machinery etc - 33% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Colin Briscoe Construction Limited (Registered number: 02884282)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 26 (2022 - 31 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2022 50,500 87,970 138,470
Additions - 133,700 133,700
Disposals - (9,500 ) (9,500 )
At 30 April 2023 50,500 212,170 262,670
DEPRECIATION
At 1 May 2022 38,872 32,680 71,552
Charge for year 11,628 37,896 49,524
Eliminated on disposal - (4,275 ) (4,275 )
At 30 April 2023 50,500 66,301 116,801
NET BOOK VALUE
At 30 April 2023 - 145,869 145,869
At 30 April 2022 11,628 55,290 66,918

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 190,264 12,007
Other debtors 306,265 48,517
496,529 60,524

Colin Briscoe Construction Limited (Registered number: 02884282)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 20,000 20,000
Hire purchase contracts 25,159 -
Trade creditors 426,554 477,555
Amounts owed to group undertakings 105,396 5,396
Taxation and social security 168,471 139,346
Other creditors 28,736 20,334
774,316 662,631

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 41,667 61,667
Hire purchase contracts 80,178 -
121,845 61,667

8. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments not included in the balance sheet is £24,278 (2020- £48,905)

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C and D Briscoe.

The company's immediate parent is Colin Briscoe Holdings Limited, incorporated in England and Wales.