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Company Registration No. 11325129 (England and Wales)
BONNER CONSTRUCTION LIMITED Unaudited accounts for the year ended 30 April 2024
BONNER CONSTRUCTION LIMITED Unaudited accounts Contents
Page
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BONNER CONSTRUCTION LIMITED Company Information for the year ended 30 April 2024
Directors
A Bonner J Bonner
Company Number
11325129 (England and Wales)
Registered Office
57 Ely Street Stratford upon Avon CV37 6LN
Accountants
FILAN Accountants Ltd 57 Ely Street Stratford upon Avon CV37 6LN
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BONNER CONSTRUCTION LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,661 
4,370 
Current assets
Debtors
8,760 
29,128 
Cash at bank and in hand
82,248 
39,455 
91,008 
68,583 
Creditors: amounts falling due within one year
(90,897)
(51,848)
Net current assets
111 
16,735 
Total assets less current liabilities
10,772 
21,105 
Provisions for liabilities
Deferred tax
- 
(830)
Net assets
10,772 
20,275 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
10,769 
20,272 
Shareholders' funds
10,772 
20,275 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2024 and were signed on its behalf by
A Bonner Director Company Registration No. 11325129
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BONNER CONSTRUCTION LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
BONNER CONSTRUCTION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11325129. The registered office is 57 Ely Street , Stratford upon Avon, CV37 6LN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight line
Motor vehicles
25% Straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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BONNER CONSTRUCTION LIMITED Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
2,013 
7,412 
1,103 
10,528 
Additions
737 
8,990 
117 
9,844 
At 30 April 2024
2,750 
16,402 
1,220 
20,372 
Depreciation
At 1 May 2023
869 
4,806 
483 
6,158 
Charge for the year
470 
2,899 
184 
3,553 
At 30 April 2024
1,339 
7,705 
667 
9,711 
Net book value
At 30 April 2024
1,411 
8,697 
553 
10,661 
At 30 April 2023
1,144 
2,606 
620 
4,370 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
6,816 
- 
Trade debtors
1,613 
22,409 
Other debtors
331 
6,719 
8,760 
29,128 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
14,835 
Trade creditors
- 
11,063 
Taxes and social security
11,413 
12,391 
Other creditors
2,017 
7,521 
Loans from directors
5,622 
5,310 
Accruals
1,845 
728 
Deferred income
70,000 
- 
90,897 
51,848 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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