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Company Registration No. 01183662 (England and Wales)
Bristol and Avon Contractors Limited Unaudited accounts for the year ended 31 December 2024
Bristol and Avon Contractors Limited Unaudited accounts Contents
Page
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Bristol and Avon Contractors Limited Company Information for the year ended 31 December 2024
Directors
D W Trimble T Trimble
Company Number
01183662 (England and Wales)
Registered Office
40 KERSTEMAN ROAD REDLAND BRISTOL BS6 7BX
Accountants
Vertical Consulting Ltd 18 Wellington Park Clifton Bristol Bristol BS8 2UT
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Bristol and Avon Contractors Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,831 
22,401 
Investment property
1,000,000 
1,000,000 
1,016,831 
1,022,401 
Current assets
Debtors
148,493 
139,504 
Cash at bank and in hand
11,258 
2,045 
159,751 
141,549 
Creditors: amounts falling due within one year
(23,249)
(14,458)
Net current assets
136,502 
127,091 
Total assets less current liabilities
1,153,333 
1,149,492 
Creditors: amounts falling due after more than one year
(8,897)
(16,014)
Provisions for liabilities
Deferred tax
(201,932)
(203,324)
Net assets
942,504 
930,154 
Capital and reserves
Called up share capital
1,000 
1,000 
Fair value reserve
727,872 
727,872 
Profit and loss account
213,632 
201,282 
Shareholders' funds
942,504 
930,154 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2025 and were signed on its behalf by
D W Trimble Director Company Registration No. 01183662
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Bristol and Avon Contractors Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Bristol and Avon Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 01183662. The registered office is 40 KERSTEMAN ROAD, REDLAND, BRISTOL, BS6 7BX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on the reducing balance basis
Motor vehicles
25% on the reducing balance basis
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Bristol and Avon Contractors Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
2,683 
29,469 
32,152 
At 31 December 2024
2,683 
29,469 
32,152 
Depreciation
At 1 January 2024
2,384 
7,367 
9,751 
Charge for the year
45 
5,525 
5,570 
At 31 December 2024
2,429 
12,892 
15,321 
Net book value
At 31 December 2024
254 
16,577 
16,831 
At 31 December 2023
299 
22,102 
22,401 
5
Investment property
2024 
£ 
Fair value at 1 January 2024
1,000,000 
At 31 December 2024
1,000,000 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
148,493 
139,504 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,117 
7,117 
Taxes and social security
4,012 
- 
Other creditors
4,207 
4,049 
Loans from directors
5,393 
1,192 
Accruals
2,520 
2,100 
23,249 
14,458 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,897 
16,014 
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Bristol and Avon Contractors Limited Notes to the Accounts for the year ended 31 December 2024
9
Transactions with related parties
Included in other debtors - amounts owed by group undertakings is an amount of £148,493 ( 2023 - £139,504 ) owed to the company by Conver Properties Ltd. The loan has no specific terms for repayment and accordingly is regarded as due for repayment within one year. No interest is charged on the loan. During the year Bristol and Avon Contractors Ltd lent Conver Properties Ltd an additional sum of £8,989 Conver Properties Ltd is the company's holding company. This company is registered in England and Wales.
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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