Silverfin false false 31/08/2023 01/09/2022 31/08/2023 Mrs S Bray 16/07/2007 Mr B Holden 31/01/1991 Mr P Holden 21/11/2016 Mrs E Holden 23/01/2023 31/01/1991 Mrs C Wreford-Holden 15/07/2007 27 November 2024 The principal activity during the current financial year was property and construction. 01318658 2023-08-31 01318658 bus:Director1 2023-08-31 01318658 bus:Director2 2023-08-31 01318658 bus:Director3 2023-08-31 01318658 bus:Director4 2023-08-31 01318658 bus:Director5 2023-08-31 01318658 2022-08-31 01318658 core:CurrentFinancialInstruments 2023-08-31 01318658 core:CurrentFinancialInstruments 2022-08-31 01318658 core:Non-currentFinancialInstruments 2023-08-31 01318658 core:Non-currentFinancialInstruments 2022-08-31 01318658 core:ShareCapital 2023-08-31 01318658 core:ShareCapital 2022-08-31 01318658 core:RetainedEarningsAccumulatedLosses 2023-08-31 01318658 core:RetainedEarningsAccumulatedLosses 2022-08-31 01318658 core:LandBuildings 2022-08-31 01318658 core:PlantMachinery 2022-08-31 01318658 core:LandBuildings 2023-08-31 01318658 core:PlantMachinery 2023-08-31 01318658 bus:OrdinaryShareClass1 2023-08-31 01318658 2022-09-01 2023-08-31 01318658 bus:FilletedAccounts 2022-09-01 2023-08-31 01318658 bus:SmallEntities 2022-09-01 2023-08-31 01318658 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 01318658 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 01318658 bus:Director1 2022-09-01 2023-08-31 01318658 bus:Director2 2022-09-01 2023-08-31 01318658 bus:Director3 2022-09-01 2023-08-31 01318658 bus:Director4 2022-09-01 2023-08-31 01318658 bus:Director5 2022-09-01 2023-08-31 01318658 core:PlantMachinery 2022-09-01 2023-08-31 01318658 2021-09-01 2022-08-31 01318658 core:LandBuildings 2022-09-01 2023-08-31 01318658 core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 01318658 bus:OrdinaryShareClass1 2022-09-01 2023-08-31 01318658 bus:OrdinaryShareClass1 2021-09-01 2022-08-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 01318658 (England and Wales)

BEV. HOLDEN (BUILDERS) LIMITED

Unaudited Financial Statements
For the financial year ended 31 August 2023
Pages for filing with the registrar

BEV. HOLDEN (BUILDERS) LIMITED

Unaudited Financial Statements

For the financial year ended 31 August 2023

Contents

BEV. HOLDEN (BUILDERS) LIMITED

BALANCE SHEET

As at 31 August 2023
BEV. HOLDEN (BUILDERS) LIMITED

BALANCE SHEET (continued)

As at 31 August 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 254,382 254,666
254,382 254,666
Current assets
Cash at bank and in hand 942 1,014
942 1,014
Creditors: amounts falling due within one year 4 ( 178,747) ( 176,719)
Net current liabilities (177,805) (175,705)
Total assets less current liabilities 76,577 78,961
Creditors: amounts falling due after more than one year 5 ( 150,000) ( 150,000)
Net liabilities ( 73,423) ( 71,039)
Capital and reserves
Called-up share capital 6 2 2
Profit and loss account ( 73,425 ) ( 71,041 )
Total shareholders' deficit ( 73,423) ( 71,039)

For the financial year ending 31 August 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Bev. Holden (Builders) Limited (registered number: 01318658) were approved and authorised for issue by the Board of Directors on 27 November 2024. They were signed on its behalf by:

Mrs S Bray
Director
BEV. HOLDEN (BUILDERS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2023
BEV. HOLDEN (BUILDERS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bev. Holden (Builders) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The Company's trading address is 4 Impasse de Pagan, 19210 Saint-Romain, France.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings not depreciated
Plant and machinery 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 0 2

3. Tangible assets

Land and buildings Plant and machinery Total
£ £ £
Cost
At 01 September 2022 253,247 12,202 265,449
At 31 August 2023 253,247 12,202 265,449
Accumulated depreciation
At 01 September 2022 0 10,783 10,783
Charge for the financial year 0 284 284
At 31 August 2023 0 11,067 11,067
Net book value
At 31 August 2023 253,247 1,135 254,382
At 31 August 2022 253,247 1,419 254,666

4. Creditors: amounts falling due within one year

2023 2022
£ £
Amounts owed to directors 176,747 176,719
Accruals 2,000 0
178,747 176,719

5. Creditors: amounts falling due after more than one year

2023 2022
£ £
Amounts owed to directors 150,000 150,000

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each 2 2