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Registered number: 12377412
Leggwork Construction Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Gillespie BS Limited
2 Gloucester Road North
Filton
Bristol
BS7 0SF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12377412
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,584 7,099
Tangible Assets 5 5,353 9,232
9,937 16,331
CURRENT ASSETS
Stocks 6 948 499
Debtors 7 326,368 371,870
Cash at bank and in hand 18,022 14,741
345,338 387,110
Creditors: Amounts Falling Due Within One Year 8 (197,572 ) (281,308 )
NET CURRENT ASSETS (LIABILITIES) 147,766 105,802
TOTAL ASSETS LESS CURRENT LIABILITIES 157,703 122,133
Creditors: Amounts Falling Due After More Than One Year 9 (32,528 ) (36,787 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,335 ) (2,847 )
NET ASSETS 122,840 82,499
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 122,838 82,497
SHAREHOLDERS' FUNDS 122,840 82,499
Page 1
Page 2
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Legg
Director
6th February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Leggwork Construction Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12377412 . The registered office is Spectrum, Bond Street, Bristol, BS1 3LG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is the website. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 3 years straight line
Computer Equipment 3 years straight line
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 7)
8 7
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 8,519
Additions 449
As at 31 December 2023 8,968
Amortisation
As at 1 January 2023 1,420
Provided during the period 2,964
As at 31 December 2023 4,384
Net Book Value
As at 31 December 2023 4,584
As at 1 January 2023 7,099
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 1,123 15,215 16,338
Additions - 1,393 1,393
Disposals - (1,057 ) (1,057 )
As at 31 December 2023 1,123 15,551 16,674
Depreciation
As at 1 January 2023 465 6,641 7,106
Provided during the period 371 4,761 5,132
Disposals - (917 ) (917 )
As at 31 December 2023 836 10,485 11,321
Net Book Value
As at 31 December 2023 287 5,066 5,353
As at 1 January 2023 658 8,574 9,232
6. Stocks
2023 2022
£ £
Finished goods 948 499
948 499
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Page 5
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 320,878 368,145
Prepayments and accrued income 3,370 1,605
Other debtors 2,120 2,120
326,368 371,870
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,750 3,498
Bank loans and overdrafts 4,682 4,989
Corporation tax 35,877 22,646
Other taxes and social security 19,622 9,207
VAT 41,370 33,112
Other creditors 69,735 159,146
Accruals and deferred income 2,805 2,303
Directors' loan accounts 18,731 46,407
197,572 281,308
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 32,528 36,787
32,528 36,787
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
11. Ultimate Controlling Party
The company's ultimate controlling parties are Mr James Legg and Mr Justin Gettings by virtue of their ownership of 100% of the issued share capital in the company.
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