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Registered number: 07968930










L & G BRICKLAYING SERVICES LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
L & G BRICKLAYING SERVICES LTD
REGISTERED NUMBER: 07968930

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
16,634
21,316

  
16,634
21,316

Current assets
  

Stocks
  
39,765
-

Debtors: amounts falling due within one year
 5 
422,259
406,663

Cash at bank and in hand
 6 
62,002
40,368

  
524,026
447,031

Creditors: amounts falling due within one year
 7 
(185,741)
(202,553)

Net current assets
  
 
 
338,285
 
 
244,478

Total assets less current liabilities
  
354,919
265,794

Creditors: amounts falling due after more than one year
 8 
(16,332)
(31,069)

  

Net assets
  
338,587
234,725


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
338,487
234,625

  
338,587
234,725


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Page 1

 
L & G BRICKLAYING SERVICES LTD
REGISTERED NUMBER: 07968930
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr L A Walton
Director

Date: 2 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
L & G BRICKLAYING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The company is a private company, limited by shares, incorporated in England and Wales and its registered office is:-
Unit 10
Newburn Bridge Industrial Estate
Mainsforth Terrace
Hartlepool
TS25 1TZ

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
L & G BRICKLAYING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.


Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Office equipment
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 15 (2023 - 18).

Page 4

 
L & G BRICKLAYING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost 


At 1 April 2023
893
25,570
1,528
27,991


Additions
250
900
-
1,150


Disposals
-
(2,475)
-
(2,475)



At 31 March 2024

1,143
23,995
1,528
26,666



Depreciation


At 1 April 2023
893
5,075
707
6,675


Charge for the year on owned assets
132
2,348
205
2,685


Charge for the year on financed assets
-
2,952
-
2,952


Disposals
-
(2,280)
-
(2,280)



At 31 March 2024

1,025
8,095
912
10,032



Net book value



At 31 March 2024
118
15,900
616
16,634



At 31 March 2023
-
20,495
821
21,316


5.


Debtors

2024
2023
£
£


Trade debtors
207,703
311,093

Other debtors
214,556
95,570

422,259
406,663


Page 5

 
L & G BRICKLAYING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
62,002
40,368

62,002
40,368



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans - secured
12,000
12,000

Trade creditors
11,772
42,600

Corporation tax
74,760
42,507

Other taxation and social security
56,933
57,114

Obligations under finance lease and hire purchase contracts - secured
2,699
2,699

Other creditors
26,267
44,383

Accruals and deferred income
1,310
1,250

185,741
202,553



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans - secured
9,585
21,623

Net obligations under finance leases and hire purchase contracts - secured
6,747
9,446

16,332
31,069



9.


Transactions with the directors

During the year the company provided loans to Mr L A Walton of £36,084 and Mr G Parkin £24,084, these were the maxumum amounts outstanding and will be repaid within 9 months.  At 1 April 2023 the company owed Mr L Walton £626 and Mr G Parkin £626.
At 31 March 2024 L & G Construction Services Limited (a company controlled by the directors) owed the company £75,793.  (1 April 2023: £35,000).
At 31 March 2024 Happylass Limited (a company controlled by the directors) owed the company £3,250. (1 April 2023: £800).

 
Page 6