1 January 2023 false No description of principal activity Taxfiler 2024.5 05105382business:PrivateLimitedCompanyLtd2023-01-012023-12-31 051053822022-12-31 051053822023-01-012023-12-31 05105382business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 05105382business:FilletedAccounts2023-01-012023-12-31 051053822023-12-31 05105382business:Director12023-01-012023-12-31 05105382business:CompanySecretary12023-01-012023-12-31 05105382business:RegisteredOffice2023-01-012023-12-31 051053822022-12-31 05105382core:WithinOneYear2023-12-31 05105382core:WithinOneYear2022-12-31 05105382core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 05105382core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 05105382core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 05105382core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 05105382core:PreviouslyStatedAmount2023-12-31 05105382core:PreviouslyStatedAmount2022-12-31 05105382business:SmallEntities2023-01-012023-12-31 05105382countries:EnglandWales2023-01-012023-12-31 05105382core:LandBuildings2023-01-012023-12-31 05105382core:PlantMachinery2023-01-012023-12-31 05105382core:MotorVehicles2023-01-012023-12-31 05105382core:FurnitureFittings2023-01-012023-12-31 05105382core:Goodwill2022-12-31 05105382core:Goodwill2023-12-31 05105382core:Goodwill2023-01-012023-12-31 05105382core:LandBuildings2022-12-31 05105382core:PlantMachinery2022-12-31 05105382core:MotorVehicles2022-12-31 05105382core:FurnitureFittings2022-12-31 05105382core:LandBuildings2023-12-31 05105382core:PlantMachinery2023-12-31 05105382core:MotorVehicles2023-12-31 05105382core:FurnitureFittings2023-12-31 051053822022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 05105382 (England and Wales)
S D Barker Construction Limited Unaudited accounts for the year ended 31 December 2023
S D Barker Construction Limited Unaudited accounts Contents
Page
- 2 -
S D Barker Construction Limited Company Information for the year ended 31 December 2023
Director
S D Barker
Secretary
Mrs C Barker
Company Number
05105382 (England and Wales)
Registered Office
36 Thearne Lane Woodmansey Beverley East Yorkshire HU17 0SA
- 3 -
S D Barker Construction Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,000 
10,000 
Tangible assets
40,423 
61,859 
45,423 
71,859 
Current assets
Debtors
65,635 
4,109 
Cash at bank and in hand
236,076 
301,985 
301,711 
306,094 
Creditors: amounts falling due within one year
(128,207)
(23,878)
Net current assets
173,504 
282,216 
Total assets less current liabilities
218,927 
354,075 
Provisions for liabilities
Deferred tax
(16,696)
(11,753)
Net assets
202,231 
342,322 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
202,229 
342,320 
Shareholders' funds
202,231 
342,322 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 September 2024 and were signed on its behalf by
S D Barker Director Company Registration No. 05105382
- 4 -
S D Barker Construction Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
S D Barker Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 05105382. The registered office is 36 Thearne Lane, Woodmansey, Beverley, East Yorkshire, HU17 0SA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Intangible assets are amortised in equal annual instalments at 5% per annum.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% per annum straight line
Plant & machinery
20% per annum reducing balance
Motor vehicles
25% per annum reducing balance
Fixtures & fittings
25% per annum reducing annum
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
100,000 
At 31 December 2023
100,000 
Amortisation
At 1 January 2023
90,000 
Charge for the year
5,000 
At 31 December 2023
95,000 
Net book value
At 31 December 2023
5,000 
At 31 December 2022
10,000 
- 5 -
S D Barker Construction Limited Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
8,364 
242,072 
110,132 
2,310 
362,878 
Additions
- 
2,000 
- 
2,190 
4,190 
Disposals
- 
(30,500)
- 
- 
(30,500)
At 31 December 2023
8,364 
213,572 
110,132 
4,500 
336,568 
Depreciation
At 1 January 2023
2,492 
204,475 
92,371 
1,681 
301,019 
Charge for the year
167 
20,355 
4,537 
567 
25,626 
On disposals
- 
(30,500)
- 
- 
(30,500)
At 31 December 2023
2,659 
194,330 
96,908 
2,248 
296,145 
Net book value
At 31 December 2023
5,705 
19,242 
13,224 
2,252 
40,423 
At 31 December 2022
5,872 
37,597 
17,761 
629 
61,859 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
45,942 
15,202 
Trade debtors
19,693 
34,914 
Accrued income and prepayments
- 
8,903 
Other debtors
- 
(54,910)
65,635 
4,109 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
8,901 
- 
Trade creditors
24 
1,424 
Taxes and social security
4,145 
15,777 
Other creditors
(3,228)
5,577 
Loans from directors
117,465 
- 
Accruals
900 
1,100 
128,207 
23,878 
8
Average number of employees
During the year the average number of employees was 1 (2022: 3).
- 6 -