2023-05-012024-04-302024-04-30false10735796J T BRANNIGAN CONSTRUCTION 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J T BRANNIGAN CONSTRUCTION LIMITED

Registered Number
10735796
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

J T BRANNIGAN CONSTRUCTION LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

BRANNIGAN, Joseph Trevor
LALL, Rakhi

Registered Address

4 Malden Green Mews
Malden Road
Worcester Park
KT4 7NF

Registered Number

10735796 (England and Wales)
J T BRANNIGAN CONSTRUCTION LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,7673,690
2,7673,690
Current assets
Debtors47,76439,970
Cash at bank and on hand1101
47,76540,071
Creditors amounts falling due within one year4(272,714)(270,706)
Net current assets (liabilities)(224,949)(230,635)
Total assets less current liabilities(222,182)(226,945)
Creditors amounts falling due after one year5(34,026)(33,959)
Net assets(256,208)(260,904)
Capital and reserves
Called up share capital100100
Profit and loss account(256,308)(261,004)
Shareholders' funds(256,208)(260,904)
The financial statements were approved and authorised for issue by the Board of Directors on 22 November 2024, and are signed on its behalf by:
BRANNIGAN, Joseph Trevor
Director
LALL, Rakhi
Director

Registered Company No. 10735796
J T BRANNIGAN CONSTRUCTION LIMITED
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 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.
Going concern
These financial statements have been prepared on the basis that the company will continue to be a going concern.At the year end the current liabilities exceeded current assets by £224,949.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
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 machinery25
Vehicles25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year12
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 May 2310,1208,2501,91720,287
At 30 April 2410,1208,2501,91720,287
Depreciation and impairment
At 01 May 238,2406,7821,57516,597
Charge for year47036786923
At 30 April 248,7107,1491,66117,520
Net book value
At 30 April 241,4101,1012562,767
At 30 April 231,8801,4683423,690
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,6121,800
Bank borrowings and overdrafts9,9769,937
Other creditors252,126258,969
Total272,714270,706
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.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts34,02633,959
Total34,02633,959
6.Related party transactions
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.