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REGISTERED NUMBER: 03877296 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

BRINDLE CONSTRUCTION LIMITED

BRINDLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 03877296)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 7

BRINDLE CONSTRUCTION LIMITED

Company Information
for the Year Ended 30 November 2023







Director: S T Charlton





Secretary: K Charlton





Registered office: 43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH





Registered number: 03877296 (England and Wales)





Accountants: Mitchell Gordon LLP
43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH

BRINDLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 03877296)

Abridged Balance Sheet
30 November 2023

30/11/23 30/11/22
Notes £    £    £    £   
Fixed assets
Tangible assets 4 81,096 87,998

Current assets
Stocks 1,700 1,850
Debtors 68,204 344
Investments 165,001 70,241
Cash at bank and in hand 175,520 235,603
410,425 308,038
Creditors
Amounts falling due within one year 367,013 257,903
Net current assets 43,412 50,135
Total assets less current liabilities 124,508 138,133

Creditors
Amounts falling due after more than one
year

(28,852

)

(44,116

)

Provisions for liabilities (16,354 ) (15,750 )
Net assets 79,302 78,267

Capital and reserves
Called up share capital 253 252
Retained earnings 79,049 78,015
Shareholders' funds 79,302 78,267

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 director acknowledges his 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.

BRINDLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 03877296)

Abridged Balance Sheet - 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 November 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 August 2024 and were signed by:





S T Charlton - Director


BRINDLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 03877296)

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

1. STATUTORY INFORMATION

Brindle Construction 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared under the going concern basis of accounting.

Turnover
Turnover represents the value of work carried out during the year including amounts not yet invoiced, excluding value added tax. Income is being recognised according to the stage of completion of work done.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance and 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

BRINDLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 03877296)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Current asset investments
Current asset investments are revalued at the end of each accounting period and all movements transferred to the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 December 2022 170,160
Additions 135,727
Disposals (131,251 )
At 30 November 2023 174,636
DEPRECIATION
At 1 December 2022 82,162
Charge for year 35,340
Eliminated on disposal (23,962 )
At 30 November 2023 93,540
NET BOOK VALUE
At 30 November 2023 81,096
At 30 November 2022 87,998

BRINDLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 03877296)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 December 2022
and 30 November 2023 30,495
DEPRECIATION
At 1 December 2022 6,976
Charge for year 5,880
At 30 November 2023 12,856
NET BOOK VALUE
At 30 November 2023 17,639
At 30 November 2022 23,519

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

30/11/23 30/11/22
£    £   
S T Charlton
Balance outstanding at start of year - -
Amounts advanced 35,023 4,195
Amounts repaid - (4,195 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 35,023 -

Interest is charged at 2.25% per annum and is repayable on demand.

Accountants' Report to the Director
on the Unaudited Financial Statements of
Brindle Construction Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brindle Construction Limited for the year ended 30 November 2023 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Brindle Construction Limited in accordance with the terms of our engagement letter dated 2 July 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Brindle Construction Limited and state those matters that we have agreed to state to the director of Brindle Construction Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Brindle Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brindle Construction Limited. You consider that Brindle Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brindle Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mitchell Gordon LLP
43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH


16 August 2024