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REGISTERED NUMBER: 08426354 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Billericay Construction Ltd

Billericay Construction Ltd (Registered number: 08426354)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Billericay Construction Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mr W Etheridge
Mrs A J Etheridge





REGISTERED OFFICE: Suite L
Radford Business Centre
Radford Way
Billericay
Essex
CM12 0BZ





REGISTERED NUMBER: 08426354 (England and Wales)






Billericay Construction Ltd (Registered number: 08426354)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 38,492 30,509

CURRENT ASSETS
Stocks 112,175 61,577
Debtors 5 195,208 263,754
Cash at bank and in hand 99,889 179,789
407,272 505,120
CREDITORS
Amounts falling due within one year 6 269,891 310,391
NET CURRENT ASSETS 137,381 194,729
TOTAL ASSETS LESS CURRENT LIABILITIES 175,873 225,238

CREDITORS
Amounts falling due after more than one year 7 (25,833 ) (35,833 )

PROVISIONS FOR LIABILITIES (7,627 ) (7,627 )
NET ASSETS 142,413 181,778

CAPITAL AND RESERVES
Called up share capital 11 11
Retained earnings 142,402 181,767
SHAREHOLDERS' FUNDS 142,413 181,778

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

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

Billericay Construction Ltd (Registered number: 08426354)

Balance Sheet - continued
31 May 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 Board of Directors and authorised for issue on 20 February 2025 and were signed on its behalf by:





Mr W Etheridge - Director


Billericay Construction Ltd (Registered number: 08426354)

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

1. STATUTORY INFORMATION

Billericay Construction Ltd 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.

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 etc - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

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

Billericay Construction Ltd (Registered number: 08426354)

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

2. ACCOUNTING POLICIES - continued

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 3 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 63,717
Additions 20,926
At 31 May 2024 84,643
DEPRECIATION
At 1 June 2023 33,208
Charge for year 12,943
At 31 May 2024 46,151
NET BOOK VALUE
At 31 May 2024 38,492
At 31 May 2023 30,509

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 138,337 249,088
Amounts owed by associates 90 90
Other debtors 56,781 14,576
195,208 263,754

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 48,783 59,748
Taxation and social security 147,109 163,234
Other creditors 73,999 87,409
269,891 310,391

Billericay Construction Ltd (Registered number: 08426354)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans 25,833 35,833