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REGISTERED NUMBER: 04753992 (England and Wales)












BRYLANE CONSTRUCTION LIMITED

Report of the Director and

Unaudited Financial Statements

for the Year Ended 31 October 2024






BRYLANE CONSTRUCTION LIMITED (REGISTERED NUMBER: 04753992)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Report of the Director 2

Statement of Income and Retained Earnings 3

Balance Sheet 4

Notes to the Financial Statements 5


BRYLANE CONSTRUCTION LIMITED

Company Information
for the Year Ended 31 October 2024







DIRECTOR: K Baker





REGISTERED OFFICE: The Barn
Bug Hill
Woldingham
Caterham
Surrey
CR3 7LB





REGISTERED NUMBER: 04753992 (England and Wales)





ACCOUNTANTS: The Bailey Partnership
Chartered Accountants
The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB

BRYLANE CONSTRUCTION LIMITED (REGISTERED NUMBER: 04753992)

Report of the Director
for the Year Ended 31 October 2024

The director presents his report with the financial statements of the company for the year ended 31 October 2024.

DIRECTOR
K Baker held office during the whole of the period from 1 November 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





K Baker - Director


7 January 2025

BRYLANE CONSTRUCTION LIMITED (REGISTERED NUMBER: 04753992)

Statement of Income and Retained Earnings
for the Year Ended 31 October 2024

2024 2023
Notes £    £   

TURNOVER 3,586,962 2,483,091

Cost of sales 2,915,993 1,933,350
GROSS PROFIT 670,969 549,741

Administrative expenses 464,233 411,706
OPERATING PROFIT and
PROFIT BEFORE TAXATION 206,736 138,035

Tax on profit 54,276 32,140
PROFIT FOR THE FINANCIAL YEAR 152,460 105,895

Retained earnings at beginning of year 9,530 3,635

Dividends (140,000 ) (100,000 )

RETAINED EARNINGS AT END OF
YEAR

21,990

9,530

BRYLANE CONSTRUCTION LIMITED (REGISTERED NUMBER: 04753992)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 28,377 6,453

CURRENT ASSETS
Stocks 6 305,000 315,000
Debtors 7 250,735 302,423
Cash at bank 81,136 6,418
636,871 623,841
CREDITORS
Amounts falling due within one year 8 618,567 618,764
NET CURRENT ASSETS 18,304 5,077
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,681

11,530

CREDITORS
Amounts falling due after more than one
year

9

22,691

-
NET ASSETS 23,990 11,530

CAPITAL AND RESERVES
Called up share capital 11 2,000 2,000
Retained earnings 12 21,990 9,530
SHAREHOLDERS' FUNDS 23,990 11,530

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the director and authorised for issue on 7 January 2025 and were signed by:



K Baker - Director


BRYLANE CONSTRUCTION LIMITED (REGISTERED NUMBER: 04753992)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Brylane Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 30% on reducing balance
Computer equipment - 25% on reducing balance

Fixed assets do not require replacement of parts or the cost of major inspections to be recognised separately.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Holiday pay
No liability is recognised in respect of holiday pay as employees are unable to carry forward holiday into future periods.

BRYLANE CONSTRUCTION LIMITED (REGISTERED NUMBER: 04753992)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

2024 2023
£    £   
Director's remuneration 24,856 24,904

4. OPERATING PROFIT

The operating profit is stated after charging:

2024 2023
£    £   
Depreciation - owned assets 9,459 2,150

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2023 16,304 23,698 18,507 58,509
Additions - 31,383 - 31,383
At 31 October 2024 16,304 55,081 18,507 89,892
DEPRECIATION
At 1 November 2023 14,511 19,459 18,086 52,056
Charge for year 448 8,905 106 9,459
At 31 October 2024 14,959 28,364 18,192 61,515
NET BOOK VALUE
At 31 October 2024 1,345 26,717 315 28,377
At 31 October 2023 1,793 4,239 421 6,453

6. STOCKS
2024 2023
£    £   
Stocks 305,000 315,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 180,054 212,581
Other debtors 25,417 41,108
Directors' loan accounts 45,264 48,734
250,735 302,423

BRYLANE CONSTRUCTION LIMITED (REGISTERED NUMBER: 04753992)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 266,418 341,263
Hire purchase contracts 8,664 -
Trade creditors 134,482 136,890
Tax 54,276 32,140
Social security and other taxes 19,050 21,198
VAT 96,348 72,636
Other creditors 37,829 13,387
Accrued expenses 1,500 1,250
618,567 618,764

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 22,691 -

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 266,418 341,263

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary A shares £1 1,000 1,000
1,000 Ordinary B shares £1 1,000 1,000
2,000 2,000

12. RESERVES
Retained
earnings
£   

At 1 November 2023 9,530
Profit for the year 152,460
Dividends (140,000 )
At 31 October 2024 21,990