Company Registration No. 11854087 (England and Wales)
B&T Building Services Ltd
Unaudited accounts
for the year ended 31 March 2024
B&T Building Services Ltd
Unaudited accounts
Contents
B&T Building Services Ltd
Company Information
for the year ended 31 March 2024
Directors
Justin John Tucker
Bronagh Rebecca Hartwell
Company Number
11854087 (England and Wales)
Registered Office
The Corner House
Church Hill
Pulborough
West Sussex
RH20 1AA
United Kingdom
Accountants
JP Accountancy Services (Sussex) Limited
5 Fairfield Way
Ashington
Pulborough
West Sussex
RH20 3LA
B&T Building Services Ltd
Statement of financial position
as at 31 March 2024
Tangible assets
78,948
9,964
Cash at bank and in hand
26,245
62,079
Creditors: amounts falling due within one year
(31,213)
(42,097)
Net current assets
15,196
46,199
Total assets less current liabilities
94,144
56,163
Creditors: amounts falling due after more than one year
(59,111)
-
Provisions for liabilities
Deferred tax
(15,000)
(1,893)
Called up share capital
100
100
Profit and loss account
19,933
54,170
Shareholders' funds
20,033
54,270
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 8 October 2024 and were signed on its behalf by
Bronagh Rebecca Hartwell
Director
Company Registration No. 11854087
B&T Building Services Ltd
Notes to the Accounts
for the year ended 31 March 2024
B&T Building Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 11854087. The registered office is The Corner House, Church Hill, Pulborough, West Sussex, RH20 1AA, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Plant & machinery
33% Straight Line
Computer equipment
20% Straight Line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss. The company received government grants in the form of Coronavirus Job Retention Scheme payments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
B&T Building Services Ltd
Notes to the Accounts
for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2023
12,343
2,648
14,991
Additions
81,054
2,520
83,574
Disposals
(2,000)
-
(2,000)
At 31 March 2024
91,397
5,168
96,565
At 1 April 2023
3,885
1,142
5,027
Charge for the year
12,162
1,033
13,195
At 31 March 2024
15,442
2,175
17,617
At 31 March 2024
75,955
2,993
78,948
At 31 March 2023
8,458
1,506
9,964
Amounts falling due within one year
Trade debtors
5,960
23,438
Accrued income and prepayments
8,305
2,779
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2024
2023
Obligations under finance leases and hire purchase contracts
12,288
-
Taxes and social security
5,076
21,302
7
Creditors: amounts falling due after more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
59,111
-
B&T Building Services Ltd
Notes to the Accounts
for the year ended 31 March 2024
8
Deferred taxation
2024
2023
Accelerated capital allowances
15,000
1,893
Provision at start of year
1,893
1,779
Charged to the profit and loss account
13,107
114
Provision at end of year
15,000
1,893
9
Average number of employees
During the year the average number of employees was 4 (2023: 3).