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COMPANY REGISTRATION NUMBER: 15014919
Brammer Construction & Civil Engineering Limited
Filleted Unaudited Financial Statements
Period from 19 July 2023 to
31 July 2024
Brammer Construction & Civil Engineering Limited
Financial Statements
Period from 19 July 2023 to 31 July 2024
Contents
Page
Statement of financial position
1
Notes to the financial statements
2
Brammer Construction & Civil Engineering Limited
Statement of Financial Position
31 July 2024
31 Jul 24
Note
£
£
Fixed assets
Tangible assets
5
19,173
Current assets
Cash at bank and in hand
50,944
Creditors: amounts falling due within one year
6
27,349
--------
Net current assets
23,595
--------
Total assets less current liabilities
42,768
--------
Capital and reserves
Called up share capital
1
Profit and loss account
42,767
--------
Shareholders funds
42,768
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 25 November 2024 , and are signed on behalf of the board by:
Mr N Stoyles
Director
Company registration number: 15014919
Brammer Construction & Civil Engineering Limited
Notes to the Financial Statements
Period from 19 July 2023 to 31 July 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 32 Slingsby Grove, York, YO24 1LS, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
(c) Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue is recognised on completion of the work undertaken.
(d) Current & deferred tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
(e) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
(f) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery
-
20% reducing balance
Motor vehicles
-
20% reducing balance
Equipment
-
20% reducing balance
(g) Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
(h) Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1 .
5. Tangible assets
Plant and machinery
Motor vehicles
Equipment
Total
£
£
£
£
Cost
At 19 July 2023
Additions
15,147
8,263
557
23,967
--------
-------
----
--------
At 31 July 2024
15,147
8,263
557
23,967
--------
-------
----
--------
Depreciation
At 19 July 2023
Charge for the period
3,030
1,653
111
4,794
--------
-------
----
--------
At 31 July 2024
3,030
1,653
111
4,794
--------
-------
----
--------
Carrying amount
At 31 July 2024
12,117
6,610
446
19,173
--------
-------
----
--------
6. Creditors: amounts falling due within one year
31 Jul 24
£
Trade creditors
950
Corporation tax
5,578
Social security and other taxes
892
Other creditors
19,929
--------
27,349
--------
7. Related party transactions
During the period the director made a loan available to the company. The balance owing to the director at 31 July 2024 was £ 19,929 . The loan was interest free.