2022-11-012023-10-312023-10-31false07930466A1 Building Contracts 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A1 Building Contracts Limited

Registered Number
07930466
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

A1 Building Contracts Limited
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

Ashley Warriner

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

07930466 (England and Wales)
A1 Building Contracts Limited
Statement of Financial Position
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets322,41929,892
Investments4533,171273,291
555,590303,183
Current assets
Stocks523,17835,361
Debtors656,02147,803
Cash at bank and on hand498,676729,463
577,875812,627
Creditors amounts falling due within one year7(92,310)(160,654)
Net current assets (liabilities)485,565651,973
Total assets less current liabilities1,041,155955,156
Creditors amounts falling due after one year8(56,228)(66,768)
Net assets984,927888,388
Capital and reserves
Called up share capital22
Profit and loss account984,925888,386
Shareholders' funds984,927888,388
The financial statements were approved and authorised for issue by the Director on 11 June 2024, and are signed on its behalf by:
Ashley Warriner
Director
Registered Company No. 07930466
A1 Building Contracts Limited
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2277,441
At 31 October 2377,441
Depreciation and impairment
At 01 November 2247,549
Charge for year7,473
At 31 October 2355,022
Net book value
At 31 October 2322,419
At 31 October 2229,892
4.Fixed asset investments

Total

£
Cost or valuation
At 01 November 22273,291
Additions259,880
At 31 October 23533,171
Net book value
At 31 October 23533,171
At 31 October 22273,291
5.Stocks

2023

2022

££
Work in progress23,17835,361
Total23,17835,361
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables6,760723
Other debtors47,22946,664
Prepayments and accrued income2,032416
Total56,02147,803
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables6,60720,691
Taxation and social security59,00956,822
Other creditors26,31482,761
Accrued liabilities and deferred income380380
Total92,310160,654
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts25,83335,832
Amounts owed to related parties30,39530,936
Total56,22866,768