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Registered number: 07987121
T Brady Road Surfacing Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07987121
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 110,065 60,791
110,065 60,791
CURRENT ASSETS
Debtors 5 889,425 608,893
Cash at bank and in hand 124,031 13,213
1,013,456 622,106
Creditors: Amounts Falling Due Within One Year 6 (578,616 ) (458,181 )
NET CURRENT ASSETS (LIABILITIES) 434,840 163,925
TOTAL ASSETS LESS CURRENT LIABILITIES 544,905 224,716
Creditors: Amounts Falling Due After More Than One Year 7 (18,194 ) (33,071 )
NET ASSETS 526,711 191,645
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 526,701 191,635
SHAREHOLDERS' FUNDS 526,711 191,645
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr T Brady
Director
19 September 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
T Brady Road Surfacing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07987121 . The registered office is 99 Stanley Road , Bootle, Liverpool, Merseyside, L20 7DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 3 years straight line
Motor Vehicles 7 years straight line
Computer Equipment 4 years straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the 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 a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 2,094 98,120 1,282 101,496
Additions 167 68,288 - 68,455
As at 31 March 2024 2,261 166,408 1,282 169,951
Depreciation
As at 1 April 2023 890 39,162 653 40,705
Provided during the period 553 18,353 275 19,181
As at 31 March 2024 1,443 57,515 928 59,886
Net Book Value
As at 31 March 2024 818 108,893 354 110,065
As at 1 April 2023 1,204 58,958 629 60,791
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 35,023 42,307
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 91,544 232,150
Other debtors 784,615 376,743
876,159 608,893
Due after more than one year
Other debtors 13,266 -
889,425 608,893
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,000 9,000
Trade creditors 25,997 253,259
Bank loans and overdrafts 8,000 8,000
Other creditors 5,660 5,631
Taxation and social security 529,959 182,291
578,616 458,181
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,500 17,500
Bank loans 9,694 15,571
18,194 33,071
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,000 9,000
Later than one year and not later than five years 8,500 17,500
17,500 26,500
17,500 26,500
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Thomas Brady - 99,307 - - 99,307
The above loan is unsecured, interest free and repayable on demand.
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