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REGISTERED NUMBER: 04257430 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

S B T Contracting Limited

S B T Contracting Limited (Registered number: 04257430)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S B T Contracting Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: S Brehony
Mrs C Brehony





SECRETARY: Mrs C Brehony





REGISTERED OFFICE: Horley Green House
Horley Green Road
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 04257430 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

S B T Contracting Limited (Registered number: 04257430)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 388,056 432,222

CURRENT ASSETS
Debtors 5 111,547 142,192
Cash at bank and in hand 49,468 85,375
161,015 227,567
CREDITORS
Amounts falling due within one year 6 193,305 218,463
NET CURRENT (LIABILITIES)/ASSETS (32,290 ) 9,104
TOTAL ASSETS LESS CURRENT
LIABILITIES

355,766

441,326

CREDITORS
Amounts falling due after more than one year 7 (45,343 ) (59,808 )

PROVISIONS FOR LIABILITIES 8 (52,987 ) (60,519 )
NET ASSETS 257,436 320,999

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 257,434 320,997
SHAREHOLDERS' FUNDS 257,436 320,999

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

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

S B T Contracting Limited (Registered number: 04257430)

Balance Sheet - continued
31 July 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 Board of Directors and authorised for issue on 13 September 2024 and were signed on its behalf by:





S Brehony - Director


S B T Contracting Limited (Registered number: 04257430)

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


1. STATUTORY INFORMATION

S B T Contracting 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 net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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 11 (2023 - 10 ) .

S B T Contracting Limited (Registered number: 04257430)

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


4. TANGIBLE FIXED ASSETS
Freehold Short Plant and
property leasehold machinery
£    £    £   
COST
At 1 August 2023 91,085 90,398 479,359
Additions - - -
Disposals - - -
At 31 July 2024 91,085 90,398 479,359
DEPRECIATION
At 1 August 2023 - 67,785 287,058
Charge for year - 4,519 28,845
Eliminated on disposal - - -
At 31 July 2024 - 72,304 315,903
NET BOOK VALUE
At 31 July 2024 91,085 18,094 163,456
At 31 July 2023 91,085 22,613 192,301

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 314,346 6,413 981,601
Additions 48,250 368 48,618
Disposals (65,000 ) - (65,000 )
At 31 July 2024 297,596 6,781 965,219
DEPRECIATION
At 1 August 2023 190,069 4,467 549,379
Charge for year 43,129 865 77,358
Eliminated on disposal (49,574 ) - (49,574 )
At 31 July 2024 183,624 5,332 577,163
NET BOOK VALUE
At 31 July 2024 113,972 1,449 388,056
At 31 July 2023 124,277 1,946 432,222

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 109,653 123,530
Other debtors 506 669
Directors' loan accounts - 11,586
Prepayments 1,388 6,407
111,547 142,192

S B T Contracting Limited (Registered number: 04257430)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 38,646 39,224
Trade creditors 93,913 86,337
Tax 10,623 30,509
Social security and other taxes 6,461 7,731
VAT 40,607 39,725
Directors' loan accounts 1,555 11,669
Accrued expenses 1,500 3,268
193,305 218,463

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans due over one year 18,995 27,338
Hire purchase contracts 26,348 32,470
45,343 59,808

8. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax 52,987 60,519

Deferred
tax
£   
Balance at 1 August 2023 60,519
Deferred Tax (7,532 )
Balance at 31 July 2024 52,987

9. RELATED PARTY DISCLOSURES

The company is controlled by the company directors.