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Registered number: 04760444
Bryson (Construction) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Olive Tree Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04760444
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 180,000 180,114
180,000 180,114
CURRENT ASSETS
Stocks 5 278,260 278,260
Debtors 6 1,541 1,112
Cash at bank and in hand 2,971 8,109
282,772 287,481
Creditors: Amounts Falling Due Within One Year 7 (387,474 ) (365,531 )
NET CURRENT ASSETS (LIABILITIES) (104,702 ) (78,050 )
TOTAL ASSETS LESS CURRENT LIABILITIES 75,298 102,064
Creditors: Amounts Falling Due After More Than One Year 8 (23,679 ) (25,826 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (5,571 ) (5,571 )
NET ASSETS 46,048 70,667
CAPITAL AND RESERVES
Called up share capital 9 2 2
Revaluation reserve 10 50,000 50,000
Profit and Loss Account (3,954 ) 20,665
SHAREHOLDERS' FUNDS 46,048 70,667
Page 1
Page 2
For the year ending 31 May 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 Bryn Jones
Director
26/02/2025
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
Bryson (Construction) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04760444 . The registered office is Suite 3, Brambles Business Centre, Somerset House, Hussar Court, Waterlooville, Hampshire, PO7 7SG.
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 No depreciation provided
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2023 180,000 930 1,806 182,736
As at 31 May 2024 180,000 930 1,806 182,736
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 June 2023 - 930 1,692 2,622
Provided during the period - - 114 114
As at 31 May 2024 - 930 1,806 2,736
Net Book Value
As at 31 May 2024 180,000 - - 180,000
As at 1 June 2023 180,000 - 114 180,114
5. Stocks
2024 2023
£ £
Stock 141,000 141,000
Work in progress 137,260 137,260
278,260 278,260
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,541 1,112
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,604 (164 )
Bank loans and overdrafts 3,516 3,516
Other creditors 375,862 357,526
Taxation and social security 4,492 4,653
387,474 365,531
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 23,679 25,826
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Revaluation Reserve
£
As at 1 June 2023 50,000
As at 31 May 2024 50,000
Page 4