IRIS Accounts Production v24.2.0.383 06033202 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh060332022023-03-31060332022024-03-31060332022023-04-012024-03-31060332022022-03-31060332022022-04-012023-03-31060332022023-03-3106033202ns15:EnglandWales2023-04-012024-03-3106033202ns14:PoundSterling2023-04-012024-03-3106033202ns10:Director12023-04-012024-03-3106033202ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3106033202ns10:SmallEntities2023-04-012024-03-3106033202ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3106033202ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3106033202ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106033202ns10:FullAccounts2023-04-012024-03-310603320212023-04-012024-03-3106033202ns10:Director22023-04-012024-03-3106033202ns10:Director32023-04-012024-03-3106033202ns10:RegisteredOffice2023-04-012024-03-3106033202ns5:CurrentFinancialInstruments2024-03-3106033202ns5:CurrentFinancialInstruments2023-03-3106033202ns5:ShareCapital2024-03-3106033202ns5:ShareCapital2023-03-3106033202ns5:RetainedEarningsAccumulatedLosses2024-03-3106033202ns5:RetainedEarningsAccumulatedLosses2023-03-3106033202ns5:NetGoodwill2023-04-012024-03-3106033202ns5:NetGoodwill2023-03-3106033202ns5:NetGoodwill2024-03-3106033202ns5:NetGoodwill2023-03-3106033202ns5:PlantMachinery2023-03-3106033202ns5:MotorVehicles2023-03-3106033202ns5:ComputerEquipment2023-03-3106033202ns5:PlantMachinery2023-04-012024-03-3106033202ns5:MotorVehicles2023-04-012024-03-3106033202ns5:ComputerEquipment2023-04-012024-03-3106033202ns5:PlantMachinery2024-03-3106033202ns5:MotorVehicles2024-03-3106033202ns5:ComputerEquipment2024-03-3106033202ns5:PlantMachinery2023-03-3106033202ns5:MotorVehicles2023-03-3106033202ns5:ComputerEquipment2023-03-3106033202ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3106033202ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 06033202 (England and Wales)





















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

B & C Carpentry (South West) Limited

B & C Carpentry (South West) Limited (Registered number: 06033202)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B & C Carpentry (South West) Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: BJ Bignell
J Hodgkiss
Mrs H Bignell





REGISTERED OFFICE: 22 The Square
The Millfields
Plymouth
Devon
PL1 3JX





BUSINESS ADDRESS: 72 Milehouse Road
Plymouth
Devon
PL3 4DA





REGISTERED NUMBER: 06033202 (England and Wales)





ACCOUNTANTS: Sheppards Accountants Limited
22 The Square
The Millfields
Plymouth
Devon
PL1 3JX

B & C Carpentry (South West) Limited (Registered number: 06033202)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 24,297 3,455
24,297 3,455

CURRENT ASSETS
Stocks 31,127 41,596
Debtors 6 248,265 333,842
Cash at bank 36,531 31,437
315,923 406,875
CREDITORS
Amounts falling due within one year 7 217,987 288,604
NET CURRENT ASSETS 97,936 118,271
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,233

121,726

CAPITAL AND RESERVES
Called up share capital 100 2
Retained earnings 122,133 121,724
122,233 121,726

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 30 August 2024 and were signed on its behalf by:



BJ Bignell - Director


B & C Carpentry (South West) Limited (Registered number: 06033202)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

B & C Carpentry (South West) 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.

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 the total invoice value, excluding value added tax, of sales made during the year and derives from the provisions of goods falling within the company's ordinary activities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of six years.

Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Plant and Machinery - 20% Straight Line
Motor Vehicles - 20% Straight Line
Computer Equipment - 33.3% Straight Line

Work in progress
Work in progress is valued at the lower of cost and net realisable value.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

B & C Carpentry (South West) Limited (Registered number: 06033202)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 148,446
AMORTISATION
At 1 April 2023
and 31 March 2024 148,446
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 14,145 9,795 7,103 31,043
Additions 568 26,040 308 26,916
At 31 March 2024 14,713 35,835 7,411 57,959
DEPRECIATION
At 1 April 2023 12,107 9,795 5,686 27,588
Charge for year 521 5,208 345 6,074
At 31 March 2024 12,628 15,003 6,031 33,662
NET BOOK VALUE
At 31 March 2024 2,085 20,832 1,380 24,297
At 31 March 2023 2,038 - 1,417 3,455

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 175,045 232,158
Amounts recoverable on contract 68,002 93,411
VAT 3,464 8,069
Called up share capital not paid - 2
Prepayments 1,754 202
248,265 333,842

B & C Carpentry (South West) Limited (Registered number: 06033202)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 26,527 36,089
Hire Purchase 9,229 1,416
Trade creditors 60,269 52,019
Company Credit Card 16,271 11,943
Corporation tax 3,837 19,247
Social security and other taxes 19,241 29,003
Directors' current accounts 71,583 113,412
Accrued expenses 11,030 25,475
217,987 288,604