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REGISTERED NUMBER: 08316187 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

LE BRUN BUILDING CONTRACTORS LIMITED

LE BRUN BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 08316187)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LE BRUN BUILDING CONTRACTORS LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: S Le Brun
A Le Brun





REGISTERED OFFICE: 7 Rockfield Business Park
Old Station Drive
Leckhampton
Cheltenham
Gloucestershire
GL53 0AN





REGISTERED NUMBER: 08316187 (England and Wales)





ACCOUNTANTS: Kingscott Dix (Cheltenham) Limited
7 Rockfield Business Park
Old Station Drive
Leckhampton
Cheltenham
GL53 0AN

LE BRUN BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 08316187)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 277,618 294,824

CURRENT ASSETS
Stocks 5,950 5,950
Debtors 5 95,577 375,438
Cash at bank 15,225 -
116,752 381,388
CREDITORS
Amounts falling due within one year 6 (179,815 ) (250,347 )
NET CURRENT (LIABILITIES)/ASSETS (63,063 ) 131,041
TOTAL ASSETS LESS CURRENT
LIABILITIES

214,555

425,865

CREDITORS
Amounts falling due after more than one
year

7

(77,646

)

(165,758

)

PROVISIONS FOR LIABILITIES (52,750 ) (56,020 )
NET ASSETS 84,159 204,087

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 84,059 203,987
SHAREHOLDERS' FUNDS 84,159 204,087

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

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

LE BRUN BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 08316187)

BALANCE SHEET - continued
31 December 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 11 September 2024 and were signed on its behalf by:




S Le Brun - Director



A Le Brun - Director


LE BRUN BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 08316187)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Le Brun Building Contractors 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.

Significant judgements and estimates
No significant judgements nor estimations have been used in preparing the financial statements.

Turnover
Turnover 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.
Plant and machinery - 20% on cost and 10% on cost

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 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.

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.

LE BRUN BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 08316187)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2023 450,802
Additions 15,031
At 31 December 2023 465,833
DEPRECIATION
At 1 January 2023 155,978
Charge for year 32,237
At 31 December 2023 188,215
NET BOOK VALUE
At 31 December 2023 277,618
At 31 December 2022 294,824

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 76,066 261,651
Amounts recoverable on contract - 90,000
Other debtors 19,511 23,787
95,577 375,438

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 53,500 140,299
Hire purchase contracts 40,652 39,780
Trade creditors 35,395 29,495
Taxation and social security 47,315 35,939
Other creditors 2,953 4,834
179,815 250,347

LE BRUN BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 08316187)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 53,458 106,958
Hire purchase contracts 24,188 58,800
77,646 165,758

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 64,840 98,580

Amounts owed under hire purchase agreements are secured on the assets to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100