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Registered number: 07186310
Englefield Building Contractors Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5—6
Notes to the Financial Statements 7—9
Page 1
Company Information
Directors B S Gray
T J Gray
Company Number 07186310
Registered Office Bank House
81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 March 2023 .
Principal Activity
The company's principal activity continues to be that of providing building, decorating and repair works.
Directors
The directors who held office during the year were as follows:
B S Gray
T J Gray
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
B S Gray
Director
23/11/2023
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
23/11/2023
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 3
Page 4
Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 1,262,255 1,208,921
Cost of sales (756,515 ) (854,800 )
GROSS PROFIT 505,740 354,121
Administrative expenses (408,910 ) (358,036 )
Other operating income 6,726 6,178
OPERATING PROFIT 2 103,556 2,263
Other interest receivable and similar income - 12
Interest payable and similar charges (3,651 ) (1,401 )
PROFIT BEFORE TAXATION 99,905 874
Tax on Profit (23,028 ) 2,575
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 76,877 3,449
RETAINED EARNINGS
As at 1 April 2022 2,939 75,073
Dividends paid (79,650) (75,583)
As at 31 March 2023 166 2,939
The notes on pages 7 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,303 19,968
13,303 19,968
CURRENT ASSETS
Stocks 5 29,794 29,794
Debtors 6 152,164 223,857
Cash at bank and in hand 61,299 813
243,257 254,464
Creditors: Amounts Falling Due Within One Year 7 (211,254 ) (186,407 )
NET CURRENT ASSETS (LIABILITIES) 32,003 68,057
TOTAL ASSETS LESS CURRENT LIABILITIES 45,306 88,025
Creditors: Amounts Falling Due After More Than One Year 8 (45,035 ) (84,981 )
NET ASSETS 271 3,044
CAPITAL AND RESERVES
Called up share capital 9 105 105
Profit and Loss Account 166 2,939
SHAREHOLDERS' FUNDS 271 3,044
Page 5
Page 6
For the year ending 31 March 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
B S Gray
Director
23/11/2023
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on cost
1.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
1.6. Government Grant
The company accounts for grants using the accrual method. The company received other government grants during the year of £6,726. In the year 2022, the company received Government grants of £6,178 out of which £328 was in relation to Statutory Sick Pay Scheme and £5,850 was in relation to other Government Grants.
2. Operating Profit
The operating profit is stated after charging:
2023 2022
£ £
Directors' remuneration 23,793 17,680
Depreciation of tangible fixed assets 6,665 4,689
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 14 (2022: 17)
14 17
Page 7
Page 8
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2022 66,512
As at 31 March 2023 66,512
Depreciation
As at 1 April 2022 46,544
Provided during the period 6,665
As at 31 March 2023 53,209
Net Book Value
As at 31 March 2023 13,303
As at 1 April 2022 19,968
5. Stocks
2023 2022
£ £
Stock - finished goods 29,794 29,794
29,794 29,794
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 152,164 98,857
Other debtors - 125,000
152,164 223,857
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 84,791 133,254
Bank loans and overdrafts 19,973 4,118
Corporation tax 23,028 (2,575 )
Other taxes and social security 8,393 6,906
VAT 38,712 18,033
Other creditors 12,355 26,669
Accruals and deferred income 24,000 -
Directors' loan accounts 2 2
211,254 186,407
Page 8
Page 9
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 45,035 84,981
45,035 84,981
The bank loan is part of the CBIL Scheme. The scheme is 100% government backed. The term of the loan is 6 years, and early repayment is possible without additional charges.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 105 105
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 100 100 100
Ordinary A shares 1.000 1 1 1
Ordinary B shares 1.000 1 1 1
Ordinary C shares 1.000 1 1 1
Ordinary D shares 1.000 1 1 1
Ordinary E shares 1.000 1 1 1
105 105 105
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 79,650 75,583
79,650 75,583
11. Related Party Transactions
At the balance sheet date, included in creditors due within one year is an amount of £2 (2022: £2) owed to directors. This loan is interest free, of no fixed term and repayable on demand. 
During the year, dividends amounting to £31,032 (2022: £44,390) were paid to the directors.
The controlling parties are the company directors by virtue of their shareholdings.
12. General Information
Englefield Building Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07186310 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
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