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REGISTERED NUMBER: 05295684 (England and Wales)














Financial Statements for the Year Ended 30 November 2023

for

John Brennan & Son Contractors Limited

John Brennan & Son Contractors Limited (Registered number: 05295684)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


John Brennan & Son Contractors Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr J Brennan
Mrs M C Brennan





SECRETARY: Mrs M C Brennan





REGISTERED OFFICE: 612 Dunstable Road
Luton
Bedfordshire
LU4 8RT





REGISTERED NUMBER: 05295684 (England and Wales)





ACCOUNTANTS: Farrell & Co
1C Amberside
Wood Lane
Hemel Hempstead
Hertfordshire
HP2 4TP

John Brennan & Son Contractors Limited (Registered number: 05295684)

Statement of Financial Position
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 11,053 5,738

CURRENT ASSETS
Stocks 6 - 534
Debtors 7 20,181 25,069
Cash at bank 31,183 44,126
51,364 69,729
CREDITORS
Amounts falling due within one year 8 36,546 51,930
NET CURRENT ASSETS 14,818 17,799
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,871

23,537

PROVISIONS FOR LIABILITIES 2,043 1,020
NET ASSETS 23,828 22,517

CAPITAL AND RESERVES
Called up share capital 9 4,000 4,000
Retained earnings 10 19,828 18,517
SHAREHOLDERS' FUNDS 23,828 22,517

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

John Brennan & Son Contractors Limited (Registered number: 05295684)

Statement of Financial Position - continued
30 November 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 13 August 2024 and were signed on its behalf by:





Mr J Brennan - Director


John Brennan & Son Contractors Limited (Registered number: 05295684)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

John Brennan & Son Contractors Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 ) .

John Brennan & Son Contractors Limited (Registered number: 05295684)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 December 2022 136,157 1,350 2,200 139,707
Additions 2,000 - 7,000 9,000
At 30 November 2023 138,157 1,350 9,200 148,707
DEPRECIATION
At 1 December 2022 130,585 1,308 2,076 133,969
Charge for year 1,893 11 1,781 3,685
At 30 November 2023 132,478 1,319 3,857 137,654
NET BOOK VALUE
At 30 November 2023 5,679 31 5,343 11,053
At 30 November 2022 5,572 42 124 5,738

6. STOCKS
30.11.23 30.11.22
£    £   
Stocks - 534

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 7,420 13,595
Other debtors 12,761 11,474
20,181 25,069

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 859 1,579
Taxation and social security 1,288 -
Other creditors 34,399 50,351
36,546 51,930

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
4,000 Ordinary £1 4,000 4,000

John Brennan & Son Contractors Limited (Registered number: 05295684)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

10. RESERVES
Retained
earnings
£   

At 1 December 2022 18,517
Profit for the year 3,311
Dividends (2,000 )
At 30 November 2023 19,828