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REGISTERED NUMBER: 06033202 (England and Wales)





















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

B & C Carpentry (South West) Limited

B & C Carpentry (South West) Limited (Registered number: 06033202)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B & C Carpentry (South West) Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: BJ Bignell
J Hodgkiss
Mrs H Bignell





REGISTERED OFFICE: 22 The Square
The Millfields
Plymouth
Devon
PL1 3JX





BUSINESS ADDRESS: 72 Milehouse Road
Plymouth
Devon
PL3 4DA





REGISTERED NUMBER: 06033202 (England and Wales)





ACCOUNTANTS: Sheppards Accountants Limited
22 The Square
The Millfields
Plymouth
Devon
PL1 3JX

B & C Carpentry (South West) Limited (Registered number: 06033202)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,455 -
3,455 -

CURRENT ASSETS
Stocks 41,596 50,031
Debtors 6 333,842 207,523
Cash at bank 31,437 50,548
406,875 308,102
CREDITORS
Amounts falling due within one year 7 288,604 233,625
NET CURRENT ASSETS 118,271 74,477
TOTAL ASSETS LESS CURRENT
LIABILITIES

121,726

74,477

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 121,724 74,475
121,726 74,477

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.

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 23 November 2023 and were signed on its behalf by:



BJ Bignell - Director


B & C Carpentry (South West) Limited (Registered number: 06033202)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

B & C Carpentry (South West) 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 the total invoice value, excluding value added tax, of sales made during the year and derives from the provisions of goods falling within the company's ordinary activities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of six years.

Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Plant and Machinery - 20% Straight Line
Motor Vehicles - 20% Straight Line
Computer Equipment - 33.3% Straight Line

Work in progress
Work in progress is valued at the lower of cost and net realisable value.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

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 4 (2022 - 4 ) .

B & C Carpentry (South West) Limited (Registered number: 06033202)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 148,446
AMORTISATION
At 1 April 2022
and 31 March 2023 148,446
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 11,598 9,795 4,978 26,371
Additions 2,547 - 2,125 4,672
At 31 March 2023 14,145 9,795 7,103 31,043
DEPRECIATION
At 1 April 2022 11,598 9,795 4,978 26,371
Charge for year 509 - 708 1,217
At 31 March 2023 12,107 9,795 5,686 27,588
NET BOOK VALUE
At 31 March 2023 2,038 - 1,417 3,455
At 31 March 2022 - - - -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 232,158 140,706
Amounts recoverable on contract 93,411 46,178
VAT 8,069 19,662
Called up share capital not paid 2 2
Prepayments 202 975
333,842 207,523

B & C Carpentry (South West) Limited (Registered number: 06033202)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 228
Other loans 36,089 45,009
Hire Purchase 1,416 -
Trade creditors 52,019 56,231
Company Credit Card 11,943 -
Corporation tax 19,247 27,480
Social security and other taxes 29,003 15,271
Other creditors - 241
Directors' current accounts 113,412 62,295
Accrued expenses 25,475 26,870
288,604 233,625