2023-05-012024-04-302024-04-30false11336567Bwaugh Carpentry And Building Services 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Bwaugh Carpentry And Building Services Ltd

(formerly BWAUGH CARPENTRY AND HANDYMAN SERVICES LTD)

Registered Number
11336567
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Bwaugh Carpentry And Building Services Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Mr B Waugh

Registered Address

10 Brindle Close
Aldershot
GU11 3UF

Registered Number

11336567 (England and Wales)
Bwaugh Carpentry And Building Services Ltd
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,37211,432
6,37211,432
Current assets
Stocks2,400-
Debtors415,53129,919
Cash at bank and on hand47,60418,318
65,53548,237
Creditors amounts falling due within one year5(40,493)(26,383)
Net current assets (liabilities)25,04221,854
Total assets less current liabilities31,41433,286
Creditors amounts falling due after one year6(30,207)(30,692)
Provisions for liabilities(1,205)(1,959)
Net assets2635
Capital and reserves
Called up share capital11
Profit and loss account1634
Shareholders' funds2635
The financial statements were approved and authorised for issue by the Director on 26 July 2024, and are signed on its behalf by:
Mr B Waugh
Director
Registered Company No. 11336567
Bwaugh Carpentry And Building Services Ltd
Notes to the Financial Statements
for the year ended 30 April 2024

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 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.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.
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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Straight line (years)
Plant and machinery4
Vehicles4
Office Equipment4
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
2.Average number of employees

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

Total

£
Cost or valuation
At 01 May 2322,288
Additions629
At 30 April 2422,917
Depreciation and impairment
At 01 May 2310,857
Charge for year5,688
At 30 April 2416,544
Net book value
At 30 April 246,372
At 30 April 2311,432
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables15,5315,173
Other debtors-24,746
Total15,53129,919
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,2342,205
Bank borrowings and overdrafts5,35010,617
Taxation and social security31,09912,343
Other creditors1,435-
Accrued liabilities and deferred income1,3751,218
Total40,49326,383
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts30,20730,692
Total30,20730,692
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr B Waugh24,746024,7460
24,746024,7460