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REGISTERED NUMBER: 11248920 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Pnm Bricklaying Limited

Pnm Bricklaying Limited (Registered number: 11248920)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Pnm Bricklaying Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: P N Morrissey





REGISTERED OFFICE: 12 Whiteladies Road
Clifton
Bristol
BS8 1PD





REGISTERED NUMBER: 11248920 (England and Wales)





ACCOUNTANTS: Pure Professionals Limited
Chartered Accountants & Tax Advisers
12 Whiteladies Road
Clifton
Bristol
BS8 1PD

Pnm Bricklaying Limited (Registered number: 11248920)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,200 4,400
Tangible assets 5 48,413 47,649
49,613 52,049

CURRENT ASSETS
Debtors 6 347,696 364,060
Cash at bank 13,854 -
361,550 364,060
CREDITORS
Amounts falling due within one year 7 165,873 160,380
NET CURRENT ASSETS 195,677 203,680
TOTAL ASSETS LESS CURRENT
LIABILITIES

245,290

255,729

CREDITORS
Amounts falling due after more than one
year

8

24,295

36,088
NET ASSETS 220,995 219,641

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 220,895 219,541
SHAREHOLDERS' FUNDS 220,995 219,641

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Pnm Bricklaying Limited (Registered number: 11248920)

Balance Sheet - continued
31 March 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2024 and were signed by:





P N Morrissey - Director


Pnm Bricklaying Limited (Registered number: 11248920)

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

1. STATUTORY INFORMATION

Pnm Bricklaying 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pnm Bricklaying Limited (Registered number: 11248920)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 16,000
AMORTISATION
At 1 April 2023 11,600
Amortisation for year 3,200
At 31 March 2024 14,800
NET BOOK VALUE
At 31 March 2024 1,200
At 31 March 2023 4,400

Pnm Bricklaying Limited (Registered number: 11248920)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 3,339 - 61,248 1,078 65,665
Additions - 2,446 10,000 760 13,206
At 31 March 2024 3,339 2,446 71,248 1,838 78,871
DEPRECIATION
At 1 April 2023 1,535 - 15,794 687 18,016
Charge for year 451 612 11,091 288 12,442
At 31 March 2024 1,986 612 26,885 975 30,458
NET BOOK VALUE
At 31 March 2024 1,353 1,834 44,363 863 48,413
At 31 March 2023 1,804 - 45,454 391 47,649

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2023
and 31 March 2024 47,748
DEPRECIATION
At 1 April 2023 10,524
Charge for year 7,445
At 31 March 2024 17,969
NET BOOK VALUE
At 31 March 2024 29,779
At 31 March 2023 37,224

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 84,379 140,452
Other debtors 263,317 223,608
347,696 364,060

Pnm Bricklaying Limited (Registered number: 11248920)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 5,040 14,968
Hire purchase contracts 7,244 7,244
Trade creditors 58,531 57,245
Taxation and social security 44,096 44,201
Other creditors 50,962 36,722
165,873 160,380

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 5,968 10,820
Hire purchase contracts 18,327 25,268
24,295 36,088

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
P N Morrissey
Balance outstanding at start of year 54,963 9,991
Amounts advanced 96,215 54,963
Amounts repaid (54,963 ) (9,991 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 96,215 54,963