1 April 2023 false No description of principal activity Taxfiler 2024.5 11854087business:PrivateLimitedCompanyLtd2023-04-012024-03-31 118540872023-03-31 118540872023-04-012024-03-31 11854087business:AuditExemptWithAccountantsReport2023-04-012024-03-31 11854087business:FilletedAccounts2023-04-012024-03-31 118540872024-03-31 11854087business:Director12023-04-012024-03-31 11854087business:Director22023-04-012024-03-31 11854087business:RegisteredOffice2023-04-012024-03-31 118540872023-03-31 11854087core:WithinOneYear2024-03-31 11854087core:WithinOneYear2023-03-31 11854087core:AfterOneYear2024-03-31 11854087core:AfterOneYear2023-03-31 11854087core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 11854087core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 11854087core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 11854087core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 11854087core:PreviouslyStatedAmount2024-03-31 11854087core:PreviouslyStatedAmount2023-03-31 11854087business:SmallEntities2023-04-012024-03-31 11854087countries:EnglandWales2023-04-012024-03-31 11854087core:PlantMachinery2023-04-012024-03-31 11854087core:ComputerEquipment2023-04-012024-03-31 11854087core:PlantMachinery2023-03-31 11854087core:ComputerEquipment2023-03-31 11854087core:PlantMachinery2024-03-31 11854087core:ComputerEquipment2024-03-31 11854087core:AcceleratedTaxDepreciationDeferredTax2024-03-31 11854087core:AcceleratedTaxDepreciationDeferredTax2023-03-31 118540872022-03-31 118540872022-04-012023-03-31 iso4217:GBP xbrli:pure
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
Page
- 2 -
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
- 3 -
B&T Building Services Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
78,948 
9,964 
Current assets
Debtors
20,164 
26,217 
Cash at bank and in hand
26,245 
62,079 
46,409 
88,296 
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)
Net assets
20,033 
54,270 
Capital and reserves
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
- 4 -
B&T Building Services Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
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.
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.
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
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
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 taxation
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.
- 5 -
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 
Depreciation
At 1 April 2023
3,885 
1,142 
5,027 
Charge for the year
12,162 
1,033 
13,195 
On disposals
(605)
- 
(605)
At 31 March 2024
15,442 
2,175 
17,617 
Net book value
At 31 March 2024
75,955 
2,993 
78,948 
At 31 March 2023
8,458 
1,506 
9,964 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,960 
23,438 
Accrued income and prepayments
8,305 
2,779 
14,265 
26,217 
Amounts falling due after more than one year
Other debtors
5,899 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
11,158 
20,188 
Obligations under finance leases and hire purchase contracts
12,288 
- 
Taxes and social security
5,076 
21,302 
Other creditors
402 
157 
Accruals
2,289 
450 
31,213 
42,097 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
59,111 
- 
- 6 -
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 
2024 
2023 
£ 
£ 
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).
- 7 -