1 May 2023 false Taxfiler 2024.6 4192559business:PrivateLimitedCompanyLtd2023-05-012024-04-30 41925592023-04-30 41925592023-05-012024-04-30 4192559business:AuditExemptWithAccountantsReport2023-05-012024-04-30 4192559business:FilletedAccounts2023-05-012024-04-30 41925592024-04-30 4192559business:Director12023-05-012024-04-30 4192559business:RegisteredOffice2023-05-012024-04-30 41925592023-04-30 4192559core:WithinOneYear2024-04-30 4192559core:WithinOneYear2023-04-30 4192559core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 4192559core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 4192559core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 4192559core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 4192559core:PreviouslyStatedAmount2024-04-30 4192559core:PreviouslyStatedAmount2023-04-30 4192559business:SmallEntities2023-05-012024-04-30 4192559countries:EnglandWales2023-05-012024-04-30 4192559core:PlantMachinery2023-05-012024-04-30 4192559core:MotorVehicles2023-05-012024-04-30 4192559core:FurnitureFittings2023-05-012024-04-30 4192559core:PlantMachinery2023-04-30 4192559core:MotorVehicles2023-04-30 4192559core:FurnitureFittings2023-04-30 4192559core:PlantMachinery2024-04-30 4192559core:MotorVehicles2024-04-30 4192559core:FurnitureFittings2024-04-30 4192559business:OrdinaryShareClass12023-05-012024-04-30 4192559business:OrdinaryShareClass12022-05-012023-04-30 41925592022-05-012023-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 4192559 (England and Wales)
M.J. Beresford Building Contractors Limited Unaudited accounts for the year ended 30 April 2024
M.J. Beresford Building Contractors Limited Unaudited accounts Contents
Page
- 2 -
M.J. Beresford Building Contractors Limited Company Information for the year ended 30 April 2024
Director
M J Beresford
Company Number
4192559 (England and Wales)
Registered Office
178 Watnall Road Hucknall Nottingham NG15 6FB England
Accountants
Taylor Accountancy Ltd 2 Lynmoor Court Hucknall Nottingham NG15 8FT
- 3 -
M.J. Beresford Building Contractors Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,000 
10,206 
Current assets
Cash at bank and in hand
58,650 
36,028 
Creditors: amounts falling due within one year
(19,668)
(13,008)
Net current assets
38,982 
23,020 
Net assets
45,982 
33,226 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
45,980 
33,224 
Shareholders' funds
45,982 
33,226 
For the year ending 30 April 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 director acknowledges his 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 and authorised for issue on 23 November 2024 and were signed on its behalf by
M J Beresford Director Company Registration No. 4192559
- 4 -
M.J. Beresford Building Contractors Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
M.J. Beresford Building Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 4192559. The registered office is 178 Watnall Road, Hucknall, Nottingham, NG15 6FB, 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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
- 5 -
M.J. Beresford Building Contractors Limited Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
2,595 
33,093 
2,709 
38,397 
Additions
- 
8,500 
- 
8,500 
Disposals
- 
(12,495)
- 
(12,495)
At 30 April 2024
2,595 
29,098 
2,709 
34,402 
Depreciation
At 1 May 2023
2,585 
22,991 
2,615 
28,191 
Charge for the year
3 
2,308 
24 
2,335 
On disposals
- 
(3,124)
- 
(3,124)
At 30 April 2024
2,588 
22,175 
2,639 
27,402 
Net book value
At 30 April 2024
7 
6,923 
70 
7,000 
At 30 April 2023
10 
10,102 
94 
10,206 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
11,269 
6,435 
Taxes and social security
4,139 
2,508 
Accruals
4,260 
4,065 
19,668 
13,008 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
7
Controlling party
The company being controlled by M J Beresford throughout the year, a director and major shareholder.
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
- 6 -