Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312024-01-01truefalseNo description of principal activity88trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04497810 2024-01-01 2024-12-31 04497810 2023-01-01 2023-12-31 04497810 2024-12-31 04497810 2023-12-31 04497810 c:Director1 2024-01-01 2024-12-31 04497810 c:Director2 2024-01-01 2024-12-31 04497810 c:RegisteredOffice 2024-01-01 2024-12-31 04497810 d:Buildings 2024-01-01 2024-12-31 04497810 d:Buildings 2024-12-31 04497810 d:Buildings 2023-12-31 04497810 d:Buildings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04497810 d:PlantMachinery 2024-01-01 2024-12-31 04497810 d:PlantMachinery 2024-12-31 04497810 d:PlantMachinery 2023-12-31 04497810 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04497810 d:MotorVehicles 2024-01-01 2024-12-31 04497810 d:MotorVehicles 2024-12-31 04497810 d:MotorVehicles 2023-12-31 04497810 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04497810 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04497810 d:CurrentFinancialInstruments 2024-12-31 04497810 d:CurrentFinancialInstruments 2023-12-31 04497810 d:Non-currentFinancialInstruments 2024-12-31 04497810 d:Non-currentFinancialInstruments 2023-12-31 04497810 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04497810 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04497810 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 04497810 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 04497810 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 04497810 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 04497810 d:ShareCapital 2024-12-31 04497810 d:ShareCapital 2023-12-31 04497810 d:SharePremium 2024-12-31 04497810 d:SharePremium 2023-12-31 04497810 d:CapitalRedemptionReserve 2024-12-31 04497810 d:CapitalRedemptionReserve 2023-12-31 04497810 d:RetainedEarningsAccumulatedLosses 2024-12-31 04497810 d:RetainedEarningsAccumulatedLosses 2023-12-31 04497810 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 04497810 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 04497810 c:FRS102 2024-01-01 2024-12-31 04497810 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04497810 c:FullAccounts 2024-01-01 2024-12-31 04497810 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04497810 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 04497810







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


BOSTOCK BUILDING CONTRACTORS LIMITED






































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BOSTOCK BUILDING CONTRACTORS LIMITED
 


 
COMPANY INFORMATION


Directors
M D Janes 
B J Evans 




Registered number
04497810



Registered office
Units 7 & 8 Glenmore Business Park
Arkwright Road

Bedford

Bedfordshire

MK42 0XY





 


BOSTOCK BUILDING CONTRACTORS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 9


 


BOSTOCK BUILDING CONTRACTORS LIMITED
REGISTERED NUMBER:04497810



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
637,848
630,618

Investments
  
9
9

  
637,857
630,627

Current assets
  

Stocks
  
13,438
13,098

Debtors: amounts falling due within one year
 6 
987,911
716,203

Cash at bank and in hand
  
451,003
668,490

  
1,452,352
1,397,791

Creditors: amounts falling due within one year
 7 
(397,125)
(392,381)

Net current assets
  
 
 
1,055,227
 
 
1,005,410

Total assets less current liabilities
  
1,693,084
1,636,037

Creditors: amounts falling due after more than one year
 8 
(10,755)
(23,594)

Provisions for liabilities
  

Deferred tax
  
(13,121)
(11,092)

  
 
 
(13,121)
 
 
(11,092)

Net assets
  
1,669,208
1,601,351


Capital and reserves
  

Called up share capital 
  
122,550
122,550

Share premium account
  
2,680
2,680

Capital redemption reserve
  
52,500
52,500

Profit and loss account
  
1,491,478
1,423,621

  
1,669,208
1,601,351


Page 1

 


BOSTOCK BUILDING CONTRACTORS LIMITED
REGISTERED NUMBER:04497810


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M D Janes
Director

Date: 20 March 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 


BOSTOCK BUILDING CONTRACTORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Bostock Building Contractors 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.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


BOSTOCK BUILDING CONTRACTORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Motor vehicles
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Schedule 4 of the Companies Act 2006 and Financial Reporting Standard 102, 'Tangible Fixed Assets' both require that provision be made for depreciation of fixed assets having a finite useful life. However, in the opinion of the directors, the residual value at the end of the estimated life of freehold land and buildings owned by Bostock Building Contractors Limited is not likely to be materially lower than cost. It is the company's policy to maintain the property in such a condition that its value is not diminished by the passage of time and maintenance expenditure is charged to profit before tax in the year in which it is incurred. Therefore, any depreciation is not material and no provision is made.

Page 4

 


BOSTOCK BUILDING CONTRACTORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.9

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2023 - 8).

Page 5

 


BOSTOCK BUILDING CONTRACTORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Total

£
£
£
£



Cost or valuation


At 1 January 2024
559,431
52,514
128,225
740,170


Additions
-
-
32,220
32,220



At 31 December 2024

559,431
52,514
160,445
772,390



Depreciation


At 1 January 2024
-
46,179
63,373
109,552


Charge for the year on owned assets
-
1,393
23,597
24,990



At 31 December 2024

-
47,572
86,970
134,542



Net book value



At 31 December 2024
559,431
4,942
73,475
637,848



At 31 December 2023
559,431
6,335
64,852
630,618

Page 6

 


BOSTOCK BUILDING CONTRACTORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Fixed asset investments





Other fixed asset investments

£



Cost or valuation


At 1 January 2024
9



At 31 December 2024
9





6.


Debtors

2024
2023
£
£


Trade debtors
951,669
568,586

Other debtors
-
25

Prepayments and accrued income
17,077
15,069

Amounts recoverable on long-term contracts
19,165
132,523

987,911
716,203



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
134,099
129,222

Corporation tax
35,914
41,730

Other taxation and social security
178,081
133,648

Obligations under finance lease and hire purchase contracts
2,848
3,798

Other creditors
7,802
8,857

Accruals and deferred income
28,381
65,126

397,125
392,381


Page 7

 


BOSTOCK BUILDING CONTRACTORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,755
20,746

Net obligations under finance leases and hire purchase contracts
-
2,848

10,755
23,594


Bank loans and hire purchase are secured by fixed & floating charges over the assets of the company.


9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,755
20,746


10,755
20,746



20,755
30,746



10.


Deferred taxation




2024


£






At beginning of year
(11,092)


Charged to profit or loss
(2,029)



At end of year
(13,121)

Page 8

 


BOSTOCK BUILDING CONTRACTORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
10.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(13,121)
(11,092)

(13,121)
(11,092)

 
Page 9