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Company Registration No. 08236556 (England and Wales)
Crossmann Builders and Contractors Ltd Unaudited accounts for the year ended 31 December 2023
Crossmann Builders and Contractors Ltd Unaudited accounts Contents
Page
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Crossmann Builders and Contractors Ltd Company Information for the year ended 31 December 2023
Directors
D Crossland David Crossland
Company Number
08236556 (England and Wales)
Registered Office
53 Vulcan Road Dewsbury West Yorkshire WF13 2NA
Accountants
Small Business Accountancy 18 Stoney Hill Rastrick Brighouse West Yorkshire HD6 3BP
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Crossmann Builders and Contractors Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
51,736 
37,868 
Current assets
Inventories
4,500 
3,490 
Debtors
39,330 
59,987 
43,830 
63,477 
Creditors: amounts falling due within one year
(71,367)
(58,119)
Net current (liabilities)/assets
(27,537)
5,358 
Total assets less current liabilities
24,199 
43,226 
Creditors: amounts falling due after more than one year
(4,872)
- 
Provisions for liabilities
Deferred tax
(6,881)
(4,058)
Net assets
12,446 
39,168 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
12,346 
39,068 
Shareholders' funds
12,446 
39,168 
For the year ending 31 December 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2024 and were signed on its behalf by
D Crossland Director Company Registration No. 08236556
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Crossmann Builders and Contractors Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Crossmann Builders and Contractors Ltd is a private company, limited by shares, registered in England and Wales, registration number 08236556. The registered office is 53 Vulcan Road, Dewsbury, West Yorkshire, WF13 2NA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance basis
Motor vehicles
20% reducing balance basis
Fixtures & fittings
10% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants are accounted for under the performance model, are credited to the profit and loss account when the grant proceeds are received and are presented within other operating income.
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Crossmann Builders and Contractors Ltd Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
15,374 
89,330 
6,087 
110,791 
Additions
1,069 
34,800 
- 
35,869 
Disposals
- 
(43,750)
- 
(43,750)
At 31 December 2023
16,443 
80,380 
6,087 
102,910 
Depreciation
At 1 January 2023
11,390 
59,041 
2,492 
72,923 
Charge for the year
1,010 
11,114 
360 
12,484 
On disposals
- 
(34,233)
- 
(34,233)
At 31 December 2023
12,400 
35,922 
2,852 
51,174 
Net book value
At 31 December 2023
4,043 
44,458 
3,235 
51,736 
At 31 December 2022
3,984 
30,289 
3,595 
37,868 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
13,600 
11,959 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
5,866 
Trade debtors
29,501 
54,121 
Accrued income and prepayments
3,361 
- 
Other debtors
6,468 
- 
39,330 
59,987 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
28,531 
18,177 
VAT
12,486 
- 
Obligations under finance leases and hire purchase contracts
3,214 
571 
Trade creditors
17,248 
22,886 
Taxes and social security
3,705 
12,816 
Other creditors
4,503 
823 
Loans from directors
125 
452 
Accruals
1,555 
2,394 
71,367 
58,119 
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Crossmann Builders and Contractors Ltd Notes to the Accounts for the year ended 31 December 2023
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
4,872 
- 
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
6,881 
4,058 
2023 
2022 
£ 
£ 
Provision at start of year
4,058 
7,144 
Charged/(credited) to the profit and loss account
2,823 
(3,086)
Provision at end of year
6,881 
4,058 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Transactions with related parties
The company is in receipt of a loan amounting to £125.00 from a member of key management personnel. The loan is payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year. During the year, total dividends of £12,500 (2022: £13,000) were paid to the director.
11
Average number of employees
During the year the average number of employees was 7 (2022: 7).
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