1 April 2023 false No description of principal activity Taxfiler 2024.6 09113987business:PrivateLimitedCompanyLtd2023-04-012024-03-31 091139872023-03-31 091139872023-04-012024-03-31 09113987business:AuditExempt-NoAccountantsReport2023-04-012024-03-31 09113987business:FilletedAccounts2023-04-012024-03-31 091139872024-03-31 09113987business:Director12023-04-012024-03-31 09113987business:Director22023-04-012024-03-31 09113987business:RegisteredOffice2023-04-012024-03-31 091139872023-03-31 09113987core:WithinOneYear2024-03-31 09113987core:WithinOneYear2023-03-31 09113987core:AfterOneYear2024-03-31 09113987core:AfterOneYear2023-03-31 09113987core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 09113987core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 09113987core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 09113987core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 09113987core:PreviouslyStatedAmount2024-03-31 09113987core:PreviouslyStatedAmount2023-03-31 09113987business:SmallEntities2023-04-012024-03-31 09113987countries:EnglandWales2023-04-012024-03-31 09113987core:PlantMachinery2023-04-012024-03-31 09113987core:MotorVehicles2023-04-012024-03-31 09113987core:FurnitureFittings2023-04-012024-03-31 09113987core:ComputerEquipment2023-04-012024-03-31 09113987core:PlantMachinery2023-03-31 09113987core:MotorVehicles2023-03-31 09113987core:FurnitureFittings2023-03-31 09113987core:ComputerEquipment2023-03-31 09113987core:PlantMachinery2024-03-31 09113987core:MotorVehicles2024-03-31 09113987core:FurnitureFittings2024-03-31 09113987core:ComputerEquipment2024-03-31 091139872022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. 09113987 (England and Wales)
Breaking Ground Construction Ltd Unaudited accounts for the year ended 31 March 2024
Breaking Ground Construction Ltd Unaudited accounts Contents
Page
- 2 -
Breaking Ground Construction Ltd Company Information for the year ended 31 March 2024
Directors
Hannah Adkin-Walker Jason Mark Sheppard
Company Number
09113987 (England and Wales)
Registered Office
90 Barlow Drive South Awsworth Nottingham NG16 2RR England
- 3 -
Breaking Ground Construction Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
191,859 
33,096 
Current assets
Inventories
234,857 
331,013 
Debtors
273,546 
171,311 
Cash at bank and in hand
125,701 
10,803 
634,104 
513,127 
Creditors: amounts falling due within one year
(505,246)
(472,310)
Net current assets
128,858 
40,817 
Total assets less current liabilities
320,717 
73,913 
Creditors: amounts falling due after more than one year
(137,946)
(43,149)
Provisions for liabilities
Deferred tax
(36,454)
(6,289)
Net assets
146,317 
24,475 
Capital and reserves
Called up share capital
20 
2 
Profit and loss account
146,297 
24,473 
Shareholders' funds
146,317 
24,475 
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 11 October 2024 and were signed on its behalf by
Hannah Adkin-Walker Director Company Registration No. 09113987
- 4 -
Breaking Ground Construction Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Breaking Ground Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 09113987. The registered office is 90 Barlow Drive South, Awsworth, Nottingham, NG16 2RR, England.
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
20% Straight Line
Motor vehicles
20% Reducing Balance
Fixtures & fittings
15% Straight Line
Computer equipment
33% Straight Line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
81,586 
99,480 
3,564 
3,961 
188,591 
Additions
137,770 
29,980 
- 
857 
168,607 
Disposals
- 
(46,500)
(3,097)
(1,138)
(50,735)
At 31 March 2024
219,356 
82,960 
467 
3,680 
306,463 
Depreciation
At 1 April 2023
75,934 
73,686 
2,427 
3,448 
155,495 
Charge for the year
1,985 
6,157 
71 
682 
8,895 
Surplus on revaluation
- 
(46,496)
- 
- 
(46,496)
On disposals
- 
- 
(2,154)
(1,136)
(3,290)
At 31 March 2024
77,919 
33,347 
344 
2,994 
114,604 
Net book value
At 31 March 2024
141,437 
49,613 
123 
686 
191,859 
At 31 March 2023
5,652 
25,794 
1,137 
513 
33,096 
- 5 -
Breaking Ground Construction Ltd Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
47,228 
22,596 
Trade debtors
104,903 
81,963 
Accrued income and prepayments
28,506 
23,436 
Other debtors
92,909 
43,316 
273,546 
171,311 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
37,478 
19,578 
Obligations under finance leases and hire purchase contracts
83,081 
31,664 
Trade creditors
294,162 
336,694 
Taxes and social security
51,274 
55,737 
Other creditors
35,621 
24,542 
Accruals
3,630 
4,095 
505,246 
472,310 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
11,665 
21,667 
Obligations under finance leases and hire purchase contracts
126,281 
21,482 
137,946 
43,149 
8
Average number of employees
During the year the average number of employees was 4 (2023: 0).
- 6 -