2023-06-012024-05-312024-05-31false06594940G B CIVIL ENGINEERING (LEICESTER) 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G B CIVIL ENGINEERING (LEICESTER) LIMITED

Registered Number
06594940
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

G B CIVIL ENGINEERING (LEICESTER) LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

HEGGS, Brady Neil
HEGGS, Neil David

Registered Address

Office 9 The Coach House
Desford Hall
Leicester
LE9 9JJ

Registered Number

06594940 (England and Wales)
G B CIVIL ENGINEERING (LEICESTER) LIMITED
Statement of Financial Position
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets390,64130,675
Tangible assets439,52626,927
130,16757,602
Current assets
Debtors240,915217,321
Cash at bank and on hand179,147262,346
420,062479,667
Creditors amounts falling due within one year5(446,286)(404,740)
Net current assets (liabilities)(26,224)74,927
Total assets less current liabilities103,943132,529
Creditors amounts falling due after one year6(27,179)(42,335)
Provisions for liabilities8(8,164)(8,164)
Net assets68,60082,030
Capital and reserves
Called up share capital200200
Profit and loss account68,40081,830
Shareholders' funds68,60082,030
The financial statements were approved and authorised for issue by the Board of Directors on 10 October 2024, and are signed on its behalf by:
HEGGS, Neil David
Director
Registered Company No. 06594940
G B CIVIL ENGINEERING (LEICESTER) LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets consists of race horses which are not amortised over their useful life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-4
Fixtures and fittings25-
Vehicles25-
2.Average number of employees

20242023
Average number of employees during the year66
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 2330,67530,675
Additions59,96659,966
At 31 May 2490,64190,641
Net book value
At 31 May 2490,64190,641
At 31 May 2330,67530,675
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 June 2314,703178,1247614,833198,421
Additions-26,740-1,50928,249
At 31 May 2414,703204,8647616,342226,670
Depreciation and impairment
At 01 June 2313,460152,7155654,754171,494
Charge for year49814,5284957515,650
At 31 May 2413,958167,2436145,329187,144
Net book value
At 31 May 2474537,6211471,01339,526
At 31 May 231,24325,4091967926,927
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables150,099118,586
Bank borrowings and overdrafts-1,685
Taxation and social security59,93710,714
Accrued liabilities and deferred income236,250273,755
Total446,286404,740
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts26,92837,577
Other creditors2514,758
Total27,17942,335
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts2514,758
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)8,1648,164
Total8,1648,164