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REGISTERED NUMBER: 03181264 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Conroy Brook (Developments) Limited

Conroy Brook (Developments) Limited (Registered number: 03181264)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Conroy Brook (Developments) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr R Conroy
Mr J L Brook
Mr B J Bailey





REGISTERED OFFICE: Brook House
Barnsley Road
Dodworth
Barnsley
South Yorkshire
S75 3JT





REGISTERED NUMBER: 03181264 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Conroy Brook (Developments) Limited (Registered number: 03181264)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 9,487 11,892

CURRENT ASSETS
Stocks 1,189,362 858,659
Debtors 6 2,056,072 3,490,737
Cash at bank 254,828 410,437
3,500,262 4,759,833
CREDITORS
Amounts falling due within one year 7 1,814,987 1,440,693
NET CURRENT ASSETS 1,685,275 3,319,140
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,694,762

3,331,032

CREDITORS
Amounts falling due after more than one
year

8

(31,250

)

(156,250

)

PROVISIONS FOR LIABILITIES (2,372 ) (2,974 )
NET ASSETS 1,661,140 3,171,808

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Retained earnings 1,660,140 3,170,808
SHAREHOLDERS' FUNDS 1,661,140 3,171,808

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Conroy Brook (Developments) Limited (Registered number: 03181264)

Balance Sheet - continued
30 April 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2024 and were signed on its behalf by:





Mr R Conroy - Director


Conroy Brook (Developments) Limited (Registered number: 03181264)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Conroy Brook (Developments) 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in compliance with FRS 102, 'The Financial Standard Applicable in the UK and the Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover and profit recognition
Contracting turnover comprises the value of work executed during the year. Other turnover represents amounts earned on goods and services supplied during the year including property sales completed.

Operating profit comprises the results of contracting and property development. It includes the results attributable to contracts completed and long-term contracts in progress where a profitable outcome can be predictably foreseen, after deducting amounts recognised in previous years and after making provision for foreseeable losses. Profit is taken on property sales when legal completion has taken place.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 33% on reducing balance and 15% on reducing balance
Motor vehicles - 25% on reducing balance

All fixed assets are initially recorded at cost.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

Long term contracts
Amounts recoverable on long term contracts, which are included in debtors are stated at the net sales value of work done after provisions for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors received on account.


Conroy Brook (Developments) Limited (Registered number: 03181264)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 17 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 59,238 83,852 143,090
Additions - 1,202 1,202
At 30 April 2024 59,238 85,054 144,292
DEPRECIATION
At 1 May 2023 59,238 71,960 131,198
Charge for year - 3,607 3,607
At 30 April 2024 59,238 75,567 134,805
NET BOOK VALUE
At 30 April 2024 - 9,487 9,487
At 30 April 2023 - 11,892 11,892

Conroy Brook (Developments) Limited (Registered number: 03181264)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 234,126 287,577
Amounts owed by group undertakings 1,747,661 3,133,649
Other debtors 74,285 69,511
2,056,072 3,490,737

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 742,569 459,637
Trade creditors 363,230 364,097
Taxation and social security 25,937 25,719
Other creditors 683,251 591,240
1,814,987 1,440,693

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 31,250 156,250

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 773,819 615,887

The bank loans are secured over the assets of the company, the assets of certain other group companies and the shares of the company.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
410 Ordinary A £1 410 410
245 Ordinary B £1 245 245
245 Ordinary C £1 245 245
100 Ordinary D £1 100 100
1,000 1,000

11. CONTINGENT LIABILITIES

The company's assets and shares are pledged as security by a cross guarantee against the bank borrowings of certain other group companies.

Conroy Brook (Developments) Limited (Registered number: 03181264)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following interest free advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mr R Conroy
Balance outstanding at start of year 430 68
Amounts advanced 340 702
Amounts repaid (442 ) (340 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 328 430

13. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Conroy Brook Holdings Limited, a company registered in England and Wales.