2023-02-012024-03-312024-03-31falseNI684792BONSTRUCTION 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BONSTRUCTION LTD

Registered Number
NI684792
(Northern Ireland)

Unaudited Financial Statements for the Period ended
31 March 2024

BONSTRUCTION LTD
Company Information
for the period from 1 February 2023 to 31 March 2024

Director

Sean Bond

Registered Address

1 Abbeyfields
Dungiven
BT47 4UW

Registered Number

NI684792 (Northern Ireland)
BONSTRUCTION LTD
Statement of Financial Position
31 March 2024

Notes

31 Mar 2024

31 Jan 2023

£

£

£

£

Fixed assets
Tangible assets328,66644,615
28,66644,615
Current assets
Debtors6,79141,988
Cash at bank and on hand-2,569
6,79144,557
Creditors amounts falling due within one year(20,806)(56,804)
Net current assets (liabilities)(14,015)(12,247)
Total assets less current liabilities14,65132,368
Creditors amounts falling due after one year(14,045)(31,352)
Net assets6061,016
Capital and reserves
Called up share capital100100
Profit and loss account506916
Shareholders' funds6061,016
The financial statements were approved and authorised for issue by the Director on 29 July 2024, and are signed on its behalf by:
Sean Bond
Director
Registered Company No. NI684792
BONSTRUCTION LTD
Notes to the Financial Statements
for the period ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Plant & Machinery - 15% Reducing Balance Motor Vehicles - 15% Reducing Balance
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 2349,000
Additions(15,000)
At 31 March 2434,000
Depreciation and impairment
At 01 February 234,385
Charge for year1,509
On disposals(560)
At 31 March 245,334
Net book value
At 31 March 2428,666
At 31 January 2344,615