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REGISTERED NUMBER: 02208075 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

ANDERTON & KITCHEN (CIVIL ENGINEERS)
LIMITED

ANDERTON & KITCHEN (CIVIL ENGINEERS)
LIMITED (REGISTERED NUMBER: 02208075)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANDERTON & KITCHEN (CIVIL ENGINEERS)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mr B Anderton
Mrs L A Alty
Miss S Eastham





REGISTERED OFFICE: Braconash Road
Leyland
Lancashire
PR25 3ZE





REGISTERED NUMBER: 02208075 (England and Wales)





ACCOUNTANTS: RfM Preston Ltd
Chartered Accountants
120-124 Towngate
Leyland
Lancashire
PR25 2LQ

ANDERTON & KITCHEN (CIVIL ENGINEERS)
LIMITED (REGISTERED NUMBER: 02208075)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,047,625 1,196,486

CURRENT ASSETS
Stocks 5 277,125 236,888
Debtors 6 1,040,190 1,511,914
Cash at bank and in hand 1,928,437 1,982,200
3,245,752 3,731,002
CREDITORS
Amounts falling due within one year 7 739,087 1,220,611
NET CURRENT ASSETS 2,506,665 2,510,391
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,554,290

3,706,877

PROVISIONS FOR LIABILITIES 94,484 115,477
NET ASSETS 3,459,806 3,591,400

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3,459,706 3,591,300
SHAREHOLDERS' FUNDS 3,459,806 3,591,400

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

ANDERTON & KITCHEN (CIVIL ENGINEERS)
LIMITED (REGISTERED NUMBER: 02208075)

BALANCE SHEET - continued
31 MARCH 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 13 November 2023 and were signed on its behalf by:





Mr B Anderton - Director


ANDERTON & KITCHEN (CIVIL ENGINEERS)
LIMITED (REGISTERED NUMBER: 02208075)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Anderton & Kitchen (Civil Engineers) 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.

TURNOVER
Turnover represents amounts chargeable to customers, net of value added tax, in respect of civil engineering work done.
Turnover is stated at cost appropriate to the stage of completion plus attributable profits, less amounts recognised in previous years. Provision is made for any losses foreseen on contracts.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 50% on cost, 25% on cost and 25% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Office equipment - 25% on cost

STOCKS
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate..

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.

ANDERTON & KITCHEN (CIVIL ENGINEERS)
LIMITED (REGISTERED NUMBER: 02208075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 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.

DEBTORS AND CREDITORS RECEIVABLE/PAYABLE WITHIN ONE YEAR
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2022 - 28 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2022 492,327 1,970,952 32,211
Additions 25,422 54,597 -
Disposals - (55,800 ) -
At 31 March 2023 517,749 1,969,749 32,211
DEPRECIATION
At 1 April 2022 40,173 1,298,755 29,712
Charge for year 2,856 173,647 887
Eliminated on disposal - (42,858 ) -
At 31 March 2023 43,029 1,429,544 30,599
NET BOOK VALUE
At 31 March 2023 474,720 540,205 1,612
At 31 March 2022 452,154 672,197 2,499

ANDERTON & KITCHEN (CIVIL ENGINEERS)
LIMITED (REGISTERED NUMBER: 02208075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 309,032 121,285 2,925,807
Additions - 8,976 88,995
Disposals (14,666 ) - (70,466 )
At 31 March 2023 294,366 130,261 2,944,336
DEPRECIATION
At 1 April 2022 265,169 95,512 1,729,321
Charge for year 22,468 13,445 213,303
Eliminated on disposal (3,055 ) - (45,913 )
At 31 March 2023 284,582 108,957 1,896,711
NET BOOK VALUE
At 31 March 2023 9,784 21,304 1,047,625
At 31 March 2022 43,863 25,773 1,196,486

5. STOCKS
2023 2022
£    £   
Stocks 277,125 236,888

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 956,529 1,379,484
Amounts owed by group undertakings - 59,892
Other debtors 63,646 55,837
Prepayments and accrued income 20,015 16,701
1,040,190 1,511,914

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 481,449 812,780
Corporation tax 23,559 105,700
Social security and other taxes 46,208 45,481
Other creditors 16,242 18,750
Directors' loan accounts 107,851 153,696
Accruals and deferred income 63,778 84,204
739,087 1,220,611

ANDERTON & KITCHEN (CIVIL ENGINEERS)
LIMITED (REGISTERED NUMBER: 02208075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. DIRECTORS' ADVANCES AND CREDITS - INTEREST FREE

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
Mr B Anderton
Balance outstanding at start of year (85,657 ) (44,603 )
Amounts advanced 45,845 (41,054 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (39,812 ) (85,657 )

Mrs L A Alty
Balance outstanding at start of year (12,500 ) -
Amounts advanced - (12,500 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (12,500 ) (12,500 )

Miss S Eastham
Balance outstanding at start of year (55,538 ) (43,038 )
Amounts advanced - (12,500 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (55,538 ) (55,538 )

9. PARENT COMPANY

The parent company is BSL Group Holdings Ltd, registered office 120-124 Towngate, Leyland, Lancashire, PR25 2LQ.