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REGISTERED NUMBER: 03828163 (England and Wales)















Brian Huntly Builders Limited

Unaudited Financial Statements for the Year Ended 30 November 2023






Brian Huntly Builders Limited (Registered number: 03828163)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brian Huntly Builders Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr D S Nash
Mr M Green





REGISTERED OFFICE: Sheep Pen Lane
Seaford
East Sussex
BN25 4QR





REGISTERED NUMBER: 03828163 (England and Wales)





ACCOUNTANTS: Swindells LLP
Chartered Accountants
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 1QL

Brian Huntly Builders Limited (Registered number: 03828163)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,348 6,539

CURRENT ASSETS
Stocks 38,835 19,535
Debtors 5 277,743 377,212
Cash at bank and in hand 66 10,753
316,644 407,500
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

6

147,923

271,504
NET CURRENT ASSETS 168,721 135,996
TOTAL ASSETS LESS CURRENT
LIABILITIES

174,069

142,535

CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR

7

(15,000

)

(25,000

)

PROVISIONS FOR LIABILITIES (1,337 ) (1,242 )
NET ASSETS 157,732 116,293

CAPITAL AND RESERVES
Called up share capital 8 300 300
Retained earnings 157,432 115,993
SHAREHOLDERS' FUNDS 157,732 116,293

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.

Brian Huntly Builders Limited (Registered number: 03828163)

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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2024 and were signed on its behalf by:




Mr M Green - Director



Mr D S Nash - Director


Brian Huntly Builders Limited (Registered number: 03828163)

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

1. STATUTORY INFORMATION

Brian Huntly Builders 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.

Turnover
Turnover represents revenue, net of VAT, from commercial transactions under which the company supplies customers the goods and services that it is in business to provide and it is recognised when it obtains, through performance under contract, the right to consideration for those goods and services.

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
Computer equipment - 25% on reducing balance

Work in progress
Work in progress is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Cost includes all direct costs incurred on a project.

Revenue from contracts is recognised by stage of completion. Stage of completion is measured by reference to costs incurred to date as a percentage of total estimated costs for each contract. Where the contract outcome cannot be measured reliably, revenue is measured only to the extent of the expenses recognised that are recoverable. Full provision is made for losses on all contracts in the year in which they are first foreseen.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Brian Huntly Builders Limited (Registered number: 03828163)

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

2. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 11 ) .

Brian Huntly Builders Limited (Registered number: 03828163)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 December 2022 11,839 1,238 9,495 22,572
Additions 834 - - 834
Disposals (399 ) - - (399 )
At 30 November 2023 12,274 1,238 9,495 23,007
DEPRECIATION
At 1 December 2022 8,881 1,033 6,119 16,033
Charge for year 896 53 852 1,801
Eliminated on disposal (175 ) - - (175 )
At 30 November 2023 9,602 1,086 6,971 17,659
NET BOOK VALUE
At 30 November 2023 2,672 152 2,524 5,348
At 30 November 2022 2,958 205 3,376 6,539

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 30,648 150,490
Amounts owed by group undertakings 241,390 220,467
Other debtors 5,705 6,255
277,743 377,212

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 11,557 10,000
Trade creditors 48,014 149,700
Taxation and social security 58,860 73,987
Other creditors 29,492 37,817
147,923 271,504

Brian Huntly Builders Limited (Registered number: 03828163)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 15,000 25,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
14,500 Ordinary £0.01 145 145
1,000 Ordinary A £0.01 10 10
14,500 Ordinary B £0.01 145 145
300 300

Ordinary, Ordinary A and Ordinary B shares have equal rights including full voting rights and entitlement to capital distribution on a winding up of the company.

9. OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had commitments under operating leases totalling £32,510 (2022: £552).

10. ULTIMATE PARENT COMPANY

The company's parent company is Sheep Pen Holdings Limited, a company registered in England and Wales.

11. RELATED PARTY DISCLOSURES

During the year, the company made advances to its parent company, Sheep Pen Holdings Limited, of £20,923 (2022: £16,063) and received repayments of £nil (2022: £nil). At the balance sheet date Sheep Pen Holdings Limited owed the company £241,390 (2022: £220,467). This loan is unsecured, interest free and repayable on demand.

At the balance sheet date the company owed directors £15,520 (2022: £18,130). These loans are unsecured, interest free and repayable on demand.

During the year the company paid dividends to its directors totalling £4,000 (2022: £8,000).

12. ULTIMATE CONTROLLING PARTY

The directors consider that there is no one ultimate controlling party.