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B & T CONSTRUCTION LIMITED

Registered Number
06896939
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

B & T CONSTRUCTION LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

EDWARDS, Anthony Ronald
EDWARDS, Jane Matilda

Registered Address

1 Gemini Court
42a Throwley Way
Sutton
SM1 4AF

Registered Number

06896939 (England and Wales)
B & T CONSTRUCTION LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets312,04416,059
12,04416,059
Current assets
Debtors419,7417,482
Cash at bank and on hand7,15118,608
26,89226,090
Creditors amounts falling due within one year5(36,692)(34,390)
Net current assets (liabilities)(9,800)(8,300)
Total assets less current liabilities2,2447,759
Creditors amounts falling due after one year6(23,885)(27,952)
Provisions for liabilities8-(783)
Net assets(21,641)(20,976)
Capital and reserves
Called up share capital100100
Profit and loss account(21,741)(21,076)
Shareholders' funds(21,641)(20,976)
The financial statements were approved and authorised for issue by the Board of Directors on 29 January 2025, and are signed on its behalf by:
EDWARDS, Anthony Ronald
Director
EDWARDS, Jane Matilda
Director

Registered Company No. 06896939
B & T CONSTRUCTION LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
Directors aware of the insolvent position of the company. The directors will not repay their directors' loan until the company is in a solvent position.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 May 2321,35086022,210
At 30 April 2421,35086022,210
Depreciation and impairment
At 01 May 235,3388136,151
Charge for year4,003124,015
At 30 April 249,34182510,166
Net book value
At 30 April 2412,0093512,044
At 30 April 2316,0124716,059
4.Debtors: amounts due within one year

2024

2023

££
Other debtors18,3567,120
Prepayments and accrued income799362
Total19,1557,482
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,9801,505
Bank borrowings and overdrafts4,0673,967
Taxation and social security3,6512,549
Other creditors24,99426,369
Total36,69234,390
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts23,88527,952
Total23,88527,952
7.Creditors: amounts due after 5 years
Within the Creditors due after more than1 year figure the amount due after more than 5 years is £6,562.42.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-783
Total-783