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Registered number: 04950282
B O'Rourke Groundworks Ltd
ABRIDGED Financial Statements
For The Year Ended 30 October 2024
TaxAssist Accountants
25 Outer Circle Road
Lincoln
Lincolnshire
LN2 4JA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04950282
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 361,121 314,063
361,121 314,063
CURRENT ASSETS
Debtors 5 17,089 25,262
Cash at bank and in hand 15,303 38,279
32,392 63,541
Creditors: Amounts Falling Due Within One Year 6 (74,558 ) (55,939 )
NET CURRENT ASSETS (LIABILITIES) (42,166 ) 7,602
TOTAL ASSETS LESS CURRENT LIABILITIES 318,955 321,665
NET ASSETS 318,955 321,665
CAPITAL AND RESERVES
Called up share capital 7 1 1
Revaluation reserve 8 83,348 83,348
Profit and Loss Account 235,606 238,316
SHAREHOLDERS' FUNDS 318,955 321,665
Page 1
Page 2
For the year ending 30 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Brian O'Rourke
Director
30 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
B O'Rourke Groundworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04950282 . The registered office is The Cottage Occupation Road, Lincoln, Lincolnshire, LN1 3LD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold NIL
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 31 October 2023 312,500 59,783 10,000 548 382,831
Additions 359,950 - - - 359,950
Disposals (312,500 ) - - - (312,500 )
As at 30 October 2024 359,950 59,783 10,000 548 430,281
Depreciation
As at 31 October 2023 - 59,438 9,249 81 68,768
Provided during the period - 87 188 117 392
As at 30 October 2024 - 59,525 9,437 198 69,160
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 October 2024 359,950 258 563 350 361,121
As at 31 October 2023 312,500 345 751 467 314,063
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 11,412 12,062
Other debtors 5,038 12,303
VAT 639 897
17,089 25,262
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,100 63
Corporation tax - 3,814
Accruals and deferred income 2,695 2,655
Director's loan account 70,763 49,407
74,558 55,939
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Revaluation Reserve
£
As at 31 October 2023 83,348
As at 30 October 2024 83,348
Page 4