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REGISTERED NUMBER: 05364367 (England and Wales)












Unaudited Financial Statements

for the Year Ended 28 February 2023

for

B.K.C Building & Roofing Limited

B.K.C Building & Roofing Limited (Registered number: 05364367)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


B.K.C Building & Roofing Limited

Company Information
for the Year Ended 28 February 2023







DIRECTOR: B K Cass





REGISTERED OFFICE: Spectrum House
2B Suttons Lane
Hornchurch
Essex
RM12 6RJ





REGISTERED NUMBER: 05364367 (England and Wales)





ACCOUNTANTS: Johal & Company
Chartered Certified Accountants
& Registered Auditors
Spectrum House
2B Suttons Lane
Hornchurch
Essex
RM12 6RJ

B.K.C Building & Roofing Limited (Registered number: 05364367)

Statement of Financial Position
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,000 4,500
Tangible assets 5 11,350 21,259
14,350 25,759

CURRENT ASSETS
Stocks 1,050 3,278
Debtors 6 24,133 83,203
Cash at bank 112,716 18,015
137,899 104,496
CREDITORS
Amounts falling due within one year 7 29,236 13,596
NET CURRENT ASSETS 108,663 90,900
TOTAL ASSETS LESS CURRENT
LIABILITIES

123,013

116,659

CREDITORS
Amounts falling due after more than one year 8 - (1,539 )

ACCRUALS AND DEFERRED INCOME (300 ) (300 )
NET ASSETS 122,713 114,820

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 122,711 114,818
SHAREHOLDERS' FUNDS 122,713 114,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

B.K.C Building & Roofing Limited (Registered number: 05364367)

Statement of Financial Position - continued
28 February 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 director and authorised for issue on 24 November 2023 and were signed by:





B K Cass - Director


B.K.C Building & Roofing Limited (Registered number: 05364367)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

B.K.C Building & Roofing 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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

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 statement of financial position date.

Deferred tax
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 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.

B.K.C Building & Roofing Limited (Registered number: 05364367)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

2. ACCOUNTING POLICIES - continued

Implications of covid-19 on our operations
Management has considered the consequences of COVID-19 and other events and conditions, and it has determined that they do not create a material uncertainty that casts significant doubt upon the entity's ability to continue as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2022
and 28 February 2023 30,000
AMORTISATION
At 1 March 2022 25,500
Amortisation for year 1,500
At 28 February 2023 27,000
NET BOOK VALUE
At 28 February 2023 3,000
At 28 February 2022 4,500

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 March 2022
and 28 February 2023 258 5,311 40,727 46,296
DEPRECIATION
At 1 March 2022 74 4,500 20,463 25,037
Charge for year 15 152 9,742 9,909
At 28 February 2023 89 4,652 30,205 34,946
NET BOOK VALUE
At 28 February 2023 169 659 10,522 11,350
At 28 February 2022 184 811 20,264 21,259

B.K.C Building & Roofing Limited (Registered number: 05364367)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 21,325 55,240
Other debtors 2,808 27,963
24,133 83,203

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Hire purchase contracts 1,713 6,157
Trade creditors - 2
Taxation and social security 18,515 6,686
Other creditors 9,008 751
29,236 13,596

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Hire purchase contracts - 1,539