Company registration number 09701898 (England and Wales)
BR PIPEWORK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
PAGES FOR FILING WITH REGISTRAR
BR PIPEWORK LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
BR PIPEWORK LIMITED
BALANCE SHEET
AS AT
30 JUNE 2024
30 June 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
69,900
22,527
Current assets
Stocks
1,750
1,750
Debtors
4
99,547
44,750
Cash at bank and in hand
43,724
98,502
145,021
145,002
Creditors: amounts falling due within one year
5
(49,227)
(64,484)
Net current assets
95,794
80,518
Total assets less current liabilities
165,694
103,045
Creditors: amounts falling due after more than one year
6
(65,408)
(7,874)
Provisions for liabilities
(17,475)
(5,632)
Net assets
82,811
89,539
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
82,711
89,439
Total equity
82,811
89,539

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

BR PIPEWORK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2024
30 June 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 19 November 2024 and are signed on its behalf by:
Steven Roberts
Andrew Breese
Director
Director
Company Registration No. 09701898
BR PIPEWORK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 3 -
1
Accounting policies
Company information

BR Pipework Limited is a private company limited by shares incorporated in England and Wales. The registered office is 15 The Greenway, Hagley, Stourbridge, DY9 0LT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stock is valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

1.5
Financial instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised costs using the effective interest method.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

BR PIPEWORK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances. All deferred tax is charged/(credited) to the Profit and Loss Account.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
3
3
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2023
53,400
Additions
82,063
Disposals
(27,000)
At 30 June 2024
108,463
Depreciation and impairment
At 1 July 2023
30,873
Depreciation charged in the year
23,300
Eliminated in respect of disposals
(15,610)
At 30 June 2024
38,563
Carrying amount
At 30 June 2024
69,900
At 30 June 2023
22,527
BR PIPEWORK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 5 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
84,298
43,309
Other debtors
15,249
1,441
99,547
44,750
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,423
778
Corporation tax
12,065
40,704
Other taxation and social security
1,651
1,976
Other creditors
34,088
21,026
49,227
64,484
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
65,408
7,874
2024-06-302023-07-01false19 November 2024CCH SoftwareCCH Accounts Production 2022.200No description of principal activitySteven RobertsAndrew Breese097018982023-07-012024-06-30097018982024-06-30097018982023-06-3009701898core:OtherPropertyPlantEquipment2024-06-3009701898core:OtherPropertyPlantEquipment2023-06-3009701898core:CurrentFinancialInstrumentscore:WithinOneYear2024-06-3009701898core:CurrentFinancialInstrumentscore:WithinOneYear2023-06-3009701898core:Non-currentFinancialInstrumentscore:AfterOneYear2024-06-3009701898core:Non-currentFinancialInstrumentscore:AfterOneYear2023-06-3009701898core:CurrentFinancialInstruments2024-06-3009701898core:CurrentFinancialInstruments2023-06-3009701898core:ShareCapital2024-06-3009701898core:ShareCapital2023-06-3009701898core:RetainedEarningsAccumulatedLosses2024-06-3009701898core:RetainedEarningsAccumulatedLosses2023-06-3009701898bus:Director12023-07-012024-06-3009701898bus:Director22023-07-012024-06-3009701898core:MotorVehicles2023-07-012024-06-30097018982022-07-012023-06-3009701898core:OtherPropertyPlantEquipment2023-06-3009701898core:OtherPropertyPlantEquipment2023-07-012024-06-3009701898core:WithinOneYear2024-06-3009701898core:WithinOneYear2023-06-3009701898core:Non-currentFinancialInstruments2024-06-3009701898core:Non-currentFinancialInstruments2023-06-3009701898bus:PrivateLimitedCompanyLtd2023-07-012024-06-3009701898bus:SmallCompaniesRegimeForAccounts2023-07-012024-06-3009701898bus:FRS1022023-07-012024-06-3009701898bus:AuditExemptWithAccountantsReport2023-07-012024-06-3009701898bus:FullAccounts2023-07-012024-06-30xbrli:purexbrli:sharesiso4217:GBP