IRIS Accounts Production v24.2.0.383 SC205036 director 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2050362023-03-31SC2050362024-03-31SC2050362023-04-012024-03-31SC2050362022-03-31SC2050362022-04-012023-03-31SC2050362023-03-31SC205036ns15:Scotland2023-04-012024-03-31SC205036ns14:PoundSterling2023-04-012024-03-31SC205036ns10:Director12023-04-012024-03-31SC205036ns10:PrivateLimitedCompanyLtd2023-04-012024-03-31SC205036ns10:SmallEntities2023-04-012024-03-31SC205036ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC205036ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-31SC205036ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC205036ns10:FullAccounts2023-04-012024-03-31SC205036ns10:RegisteredOffice2023-04-012024-03-31SC205036ns5:CurrentFinancialInstruments2024-03-31SC205036ns5:CurrentFinancialInstruments2023-03-31SC205036ns5:Non-currentFinancialInstruments2024-03-31SC205036ns5:Non-currentFinancialInstruments2023-03-31SC205036ns5:ShareCapital2024-03-31SC205036ns5:ShareCapital2023-03-31SC205036ns5:CapitalRedemptionReserve2024-03-31SC205036ns5:CapitalRedemptionReserve2023-03-31SC205036ns5:RetainedEarningsAccumulatedLosses2024-03-31SC205036ns5:RetainedEarningsAccumulatedLosses2023-03-31SC205036ns5:LandBuildings2023-04-012024-03-31SC205036ns5:PlantMachinery2023-04-012024-03-31SC205036ns5:LandBuildings2023-03-31SC205036ns5:PlantMachinery2023-03-31SC205036ns5:LandBuildings2024-03-31SC205036ns5:PlantMachinery2024-03-31SC205036ns5:LandBuildings2023-03-31SC205036ns5:PlantMachinery2023-03-31SC205036ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-03-31SC205036ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-04-012024-03-31SC205036ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-03-31SC205036ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-03-31SC205036ns5:AdditionsToInvestments2024-03-31SC205036ns5:CostValuation2024-03-31SC205036ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-31SC205036ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31SC2050361ns10:Director12023-03-31SC2050361ns10:Director12022-03-31SC2050361ns10:Director12023-04-012024-03-31SC2050361ns10:Director12022-04-012023-03-31SC2050361ns10:Director12024-03-31SC2050361ns10:Director12023-03-31
REGISTERED NUMBER: SC205036 (Scotland)















Unaudited Financial Statements for the Year Ended 31st March 2024

for

Building Civil Engineering Limited

Building Civil Engineering Limited (Registered number: SC205036)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Building Civil Engineering Limited

Company Information
for the Year Ended 31st March 2024







DIRECTOR: T McGee





REGISTERED OFFICE: 1 Campbell Lane
Hamilton
ML3 6DB





REGISTERED NUMBER: SC205036 (Scotland)





ACCOUNTANTS: Smith Inglis & Tait
1 Campbell Lane
Hamilton
ML3 6DB

Building Civil Engineering Limited (Registered number: SC205036)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 505,275 524,301
Investments 5 150,825 -
656,100 524,301

CURRENT ASSETS
Debtors 6 694,968 389,679
Cash at bank and in hand 434,910 141,877
1,129,878 531,556
CREDITORS
Amounts falling due within one year 7 987,915 442,070
NET CURRENT ASSETS 141,963 89,486
TOTAL ASSETS LESS CURRENT
LIABILITIES

798,063

613,787

CREDITORS
Amounts falling due after more than one
year

8

29,163

75,104
NET ASSETS 768,900 538,683

CAPITAL AND RESERVES
Called up share capital 1 1
Capital redemption reserve 2 2
Retained earnings 768,897 538,680
SHAREHOLDERS' FUNDS 768,900 538,683

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

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

Building Civil Engineering Limited (Registered number: SC205036)

Balance Sheet - continued
31st March 2024


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 director and authorised for issue on 10th September 2024 and were signed by:





T McGee - Director


Building Civil Engineering Limited (Registered number: SC205036)

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

1. STATUTORY INFORMATION

Building Civil Engineering Limited is a private company, limited by shares , registered in Scotland. 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
Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - in accordance with the property
Plant and machinery etc - 25% on reducing balance

Investments in associates
Investments in associate undertakings are recognised at cost.

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.

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.

Building Civil Engineering Limited (Registered number: SC205036)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 14 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st April 2023 568,308 209,016 777,324
Additions - 20,500 20,500
Disposals - (4,000 ) (4,000 )
At 31st March 2024 568,308 225,516 793,824
DEPRECIATION
At 1st April 2023 129,871 123,152 253,023
Charge for year 11,366 26,160 37,526
Eliminated on disposal - (2,000 ) (2,000 )
At 31st March 2024 141,237 147,312 288,549
NET BOOK VALUE
At 31st March 2024 427,071 78,204 505,275
At 31st March 2023 438,437 85,864 524,301

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

Plant and
machinery
etc
£   
COST
At 1st April 2023 191,383
Additions 20,500
Disposals (4,000 )
At 31st March 2024 207,883
DEPRECIATION
At 1st April 2023 109,346
Charge for year 25,134
Eliminated on disposal (2,000 )
At 31st March 2024 132,480
NET BOOK VALUE
At 31st March 2024 75,403
At 31st March 2023 82,037

Building Civil Engineering Limited (Registered number: SC205036)

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

5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
Additions 150,825
At 31st March 2024 150,825
NET BOOK VALUE
At 31st March 2024 150,825

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 683,340 378,326
Other debtors 11,628 11,353
694,968 389,679

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 11,105 20,048
Hire purchase contracts 19,367 35,118
Trade creditors 789,328 302,515
Taxation and social security 74,484 26,614
Other creditors 93,631 57,775
987,915 442,070

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 11,667 46,116
Hire purchase contracts 17,496 28,988
29,163 75,104

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 6,020

Building Civil Engineering Limited (Registered number: SC205036)

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

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2024 and 31st March 2023:

2024 2023
£    £   
T McGee
Balance outstanding at start of year 42,031 31
Amounts advanced 21,000 42,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 63,031 42,031