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REGISTERED NUMBER: 04232061 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

R BEERE & SONS BUILDERS' LIMITED

R BEERE & SONS BUILDERS' LIMITED (REGISTERED NUMBER: 04232061)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

R BEERE & SONS BUILDERS' LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: N G Beere
S Beere





SECRETARY: N G Beere





REGISTERED OFFICE: The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG





REGISTERED NUMBER: 04232061 (England and Wales)





ACCOUNTANTS: LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG

R BEERE & SONS BUILDERS' LIMITED (REGISTERED NUMBER: 04232061)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 187,333 122,206
Investments 5 536,717 435,000
724,050 557,206

CURRENT ASSETS
Stocks 100,159 150,159
Debtors 6 229,725 229,963
Cash at bank 337,329 381,580
667,213 761,702
CREDITORS
Amounts falling due within one year 7 360,500 363,113
NET CURRENT ASSETS 306,713 398,589
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,030,763

955,795

CREDITORS
Amounts falling due after more than one year 8 (31,017 ) (47,283 )

PROVISIONS FOR LIABILITIES (46,692 ) (38,744 )
NET ASSETS 953,054 869,768

CAPITAL AND RESERVES
Called up share capital 72 72
Capital redemption reserve 31 31
Fair value reserve 9 63,735 83,653
Retained earnings 889,216 786,012
SHAREHOLDERS' FUNDS 953,054 869,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

R BEERE & SONS BUILDERS' LIMITED (REGISTERED NUMBER: 04232061)

BALANCE SHEET - continued
30 JUNE 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 6 March 2024 and were signed on its behalf by:





N G Beere - Director


R BEERE & SONS BUILDERS' LIMITED (REGISTERED NUMBER: 04232061)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

R Beere & Sons Builders' 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 as modified by the revaluation of certain assets.

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.
Plant and machinery etc - 25% on cost and 25% on reducing balance

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

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.

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.

R BEERE & SONS BUILDERS' LIMITED (REGISTERED NUMBER: 04232061)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 338,022
Additions 137,531
Disposals (53,524 )
At 30 June 2023 422,029
DEPRECIATION
At 1 July 2022 215,816
Charge for year 72,404
Eliminated on disposal (53,524 )
At 30 June 2023 234,696
NET BOOK VALUE
At 30 June 2023 187,333
At 30 June 2022 122,206

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 July 2022 435,000
Additions 126,306
Revaluations (24,589 )
At 30 June 2023 536,717
NET BOOK VALUE
At 30 June 2023 536,717
At 30 June 2022 435,000

R BEERE & SONS BUILDERS' LIMITED (REGISTERED NUMBER: 04232061)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

5. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30 June 2023 is represented by:

Other
investments
£   
Valuation in 2021 73,611
Valuation in 2022 29,663
Valuation in 2023 (24,589 )
Cost 458,032
536,717

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 20,982 204,474
Amounts recoverable on contract 199,730 24,663
Other debtors 9,013 826
229,725 229,963

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 6,589 6,589
Trade creditors 208,786 186,110
Taxation and social security 123,464 150,772
Other creditors 11,661 9,642
360,500 363,113

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 21,570 31,297
Hire purchase contracts 9,447 15,986
31,017 47,283

R BEERE & SONS BUILDERS' LIMITED (REGISTERED NUMBER: 04232061)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

9. RESERVES
Fair
value
reserve
£   
At 1 July 2022 83,653
Valuation to fair value reserve (19,918 )

At 30 June 2023 63,735

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

2023 2022
£    £   
N G Beere
Balance outstanding at start of year - -
Amounts advanced 65,327 -
Amounts repaid (57,363 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,964 -

Interest was charged at a rate of 2% per annum on the overdrawn balances until 31 March 2023. Thereafter, interest was charged at a rate of 2.25% per annum..

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
R BEERE & SONS BUILDERS' LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R Beere & Sons Builders' Limited for the year ended 30 June 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of R Beere & Sons Builders' Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R Beere & Sons Builders' Limited and state those matters that we have agreed to state to the Board of Directors of R Beere & Sons Builders' Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R Beere & Sons Builders' Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R Beere & Sons Builders' Limited. You consider that R Beere & Sons Builders' Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of R Beere & Sons Builders' Limited. 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 statutory financial statements.






LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG


6 March 2024