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REGISTERED NUMBER: 11973733 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Benchmark Brickwork & Masonry Ltd

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Benchmark Brickwork & Masonry Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: D R C Walshaw





REGISTERED OFFICE: C/o ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB





REGISTERED NUMBER: 11973733 (England and Wales)





ACCOUNTANTS: ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,000 4,000
Tangible assets 5 16,073 20,771
18,073 24,771

CURRENT ASSETS
Debtors 6 - 5,435
Cash at bank 17,840 15,708
17,840 21,143
CREDITORS
Amounts falling due within one year 7 14,696 15,612
NET CURRENT ASSETS 3,144 5,531
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,217

30,302

CREDITORS
Amounts falling due after more than one
year

8

(18,895

)

(27,265

)

PROVISIONS FOR LIABILITIES (2,222 ) (2,932 )
NET ASSETS 100 105

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings - 5
100 105

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

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

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

Balance Sheet - continued
31 May 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 18 September 2024 and were signed by:





D R C Walshaw - Director


Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

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

1. STATUTORY INFORMATION

Benchmark Brickwork & Masonry Ltd 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 invoices sales of services provided.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.
Tools & equipment - 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 10,000
AMORTISATION
At 1 June 2023 6,000
Charge for year 2,000
At 31 May 2024 8,000
NET BOOK VALUE
At 31 May 2024 2,000
At 31 May 2023 4,000

5. TANGIBLE FIXED ASSETS
Tools & Motor
equipment vehicles Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 8,060 37,500 45,560
DEPRECIATION
At 1 June 2023 3,109 21,680 24,789
Charge for year 743 3,955 4,698
At 31 May 2024 3,852 25,635 29,487
NET BOOK VALUE
At 31 May 2024 4,208 11,865 16,073
At 31 May 2023 4,951 15,820 20,771

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 June 2023
and 31 May 2024 37,500
DEPRECIATION
At 1 June 2023 21,680
Charge for year 3,955
At 31 May 2024 25,635
NET BOOK VALUE
At 31 May 2024 11,865
At 31 May 2023 15,820

Benchmark Brickwork & Masonry Ltd (Registered number: 11973733)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Directors' current accounts - 5,435

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 4,233 3,948
Hire purchase contracts 4,322 4,322
Tax 5,418 6,623
Directors' current accounts 4 -
Accrued expenses 719 719
14,696 15,612

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans - 1-2 years 4,150 4,048
Bank loans - 2-5 years 2,114 6,264
Hire purchase contracts 12,631 16,953
18,895 27,265

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.5.24 31.5.23
£    £   
D R C Walshaw
Balance outstanding at start of year 5,435 8,610
Amounts advanced - 13,447
Amounts repaid (5,435 ) (16,622 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,435

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £12,654 (2023 - £260) were paid to the director .

11. ULTIMATE CONTROLLING PARTY

The controlling party is D R C Walshaw.