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REGISTERED NUMBER: SC490013 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

BJB Builders Limited

BJB Builders Limited (Registered number: SC490013)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BJB Builders Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr Barry James Birnie
Mrs Lynsey Birnie





REGISTERED OFFICE: An Acail
Glassel
Banchory
Aberdeenshire
AB31 4DB





REGISTERED NUMBER: SC490013 (Scotland)





ACCOUNTANTS: The Grant Considine Partnership
Chartered Accountants
46 High Street
Banchory
Aberdeenshire
AB31 5SR

BJB Builders Limited (Registered number: SC490013)

Statement of Financial Position
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 5 18,184 23,488
Investments 6 30 30
18,214 23,518

CURRENT ASSETS
Debtors 7 15,191 11,630
Cash at bank 14,262 17,949
29,453 29,579
CREDITORS
Amounts falling due within one year 8 33,759 8,234
NET CURRENT (LIABILITIES)/ASSETS (4,306 ) 21,345
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,908

44,863

CREDITORS
Amounts falling due after more than one
year

9

(8,500

)

(11,500

)

PROVISIONS FOR LIABILITIES (3,455 ) (4,463 )
NET ASSETS 1,953 28,900

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,853 28,800
SHAREHOLDERS' FUNDS 1,953 28,900

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.

BJB Builders Limited (Registered number: SC490013)

Statement of Financial Position - continued
31 March 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 29 November 2023 and were signed on its behalf by:





Mr Barry James Birnie - Director


BJB Builders Limited (Registered number: SC490013)

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

1. STATUTORY INFORMATION

BJB Builders Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Revenue recognition
Turnover is measured at fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income is recognised when the service has been provided, when the amount of revenue can be measured reliably and when its probable that future economic benefits will flow to the entity. If a customer has not been invoiced for services provided during the period the income is accrued and included in debtors under prepayments and accrued income.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery25% Reducing Balance
Computer Equipment25% Reducing Balance
Motor Vehicles25% Reducing Balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Directors Loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or recovered.

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.


BJB Builders Limited (Registered number: SC490013)

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

3. ACCOUNTING POLICIES - continued
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 April 2022 46,840
Additions 982
At 31 March 2023 47,822
DEPRECIATION
At 1 April 2022 23,352
Charge for year 6,286
At 31 March 2023 29,638
NET BOOK VALUE
At 31 March 2023 18,184
At 31 March 2022 23,488

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2022
and 31 March 2023 30
NET BOOK VALUE
At 31 March 2023 30
At 31 March 2022 30

BJB Builders Limited (Registered number: SC490013)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,652 4,285
Other debtors 4,539 7,345
15,191 11,630

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 10) 3,000 3,000
Taxation and social security 7,608 4,263
Other creditors 23,151 971
33,759 8,234

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 10) 8,500 11,500

10. LOANS

The company received a government backed bounce back loan under support measures for businesses impacted by Covid-19.