2023-05-012024-04-302024-04-30false11933472PRO BUILD CONSTRUCTION ESSEX 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PRO BUILD CONSTRUCTION ESSEX LTD

Registered Number
11933472
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

PRO BUILD CONSTRUCTION ESSEX LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

BROGAN, Matthew Benjamin

Registered Address

40 Skelmersdale Road
Clacton-On-Sea
CO15 6EP

Registered Number

11933472 (England and Wales)
PRO BUILD CONSTRUCTION ESSEX LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39031,139
9031,139
Current assets
Stocks6,788-
Debtors34,387913
Cash at bank and on hand7,3976,561
48,5727,474
Creditors amounts falling due within one year4(23,638)(6,819)
Net current assets (liabilities)24,934655
Total assets less current liabilities25,8371,794
Net assets25,8371,794
Capital and reserves
Called up share capital11
Profit and loss account25,8361,793
Reserves25,8371,794
The financial statements were approved and authorised for issue by the Director on 26 October 2024, and are signed on its behalf by:
BROGAN, Matthew Benjamin
Director
Registered Company No. 11933472
PRO BUILD CONSTRUCTION ESSEX LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee 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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
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 (%)
Plant and machinery20
Fixtures and fittings20
Vehicles20
Office Equipment20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year20
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 231,178
At 30 April 241,178
Depreciation and impairment
At 01 May 2339
Charge for year236
At 30 April 24275
Net book value
At 30 April 24903
At 30 April 231,139
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables240-
Taxation and social security17,9884,403
Other creditors5,3762,111
Accrued liabilities and deferred income34305
Total23,6386,819
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.