Beaumont and Angus Construction Ltd
Registered number: 14458510
Balance Sheet
as at 30 November 2023
Notes 2023
£
Fixed assets
Tangible assets 3 2,209
Current assets
Debtors 4 122,429
Cash at bank and in hand 15,736
138,165
Creditors: amounts falling due within one year 5 (6,590)
Net current assets 131,575
Total assets less current liabilities 133,784
Creditors: amounts falling due after more than one year 6 (108,379)
Net assets 25,405
Capital and reserves
Called up share capital 100
Profit and loss account 25,305
Shareholders' funds 25,405
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
H. Beaumont
Director
Approved by the board on 15 October 2024
Beaumont and Angus Construction Ltd
Notes to the Accounts
for the period from 2 November 2022 to 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023
Number
Average number of persons employed by the company 10
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 2,761
At 30 November 2023 2,761
Depreciation
Charge for the period 552
At 30 November 2023 552
Net book value
At 30 November 2023 2,209
4 Debtors 2023
£
Trade debtors & Prepayments 37,000
Amounts owed by other entities 49,722
Other debtors 35,707
122,429
5 Creditors: amounts falling due within one year 2023
£
Taxation and social security costs 5,940
Other creditors 650
6,590
6 Creditors: amounts falling due after one year 2023
£
Other creditors 108,379
7 Other information
Beaumont and Angus Construction Ltd is a private company limited by shares and incorporated in England. Its registered office is:
11 Woodland Road
Darlington
DL3 7BJ
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