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REGISTERED NUMBER: 05155807 (England and Wales)















ANDREW CAVE BRICKLAYING LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024






ANDREW CAVE BRICKLAYING LIMITED (REGISTERED NUMBER: 05155807)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANDREW CAVE BRICKLAYING LIMITED

COMPANY INFORMATION
for the Year Ended 31 JULY 2024







DIRECTOR: Mr A R Cave



SECRETARY: Mr J C Harries



REGISTERED OFFICE: Broyan House
Priory Street
Cardigan
Ceredigion
SA43 1BZ



REGISTERED NUMBER: 05155807 (England and Wales)



ACCOUNTANTS: D M B Davies Limited
Broyan House
Priory Street
Cardigan
Ceredigion
SA43 1BZ



BANKERS: HSBC Bank plc
11 High Street
Cardigan
Ceredigion
SA43 1JN

ANDREW CAVE BRICKLAYING LIMITED (REGISTERED NUMBER: 05155807)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 12,080 13,919
12,080 13,919

CURRENT ASSETS
Stocks 2,433 18,124
Debtors 6 10,984 6,032
Cash at bank 131 2,587
13,548 26,743
CREDITORS
Amounts falling due within one year 7 23,079 37,317
NET CURRENT LIABILITIES (9,531 ) (10,574 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,549

3,345

PROVISIONS FOR LIABILITIES 2,295 2,561
NET ASSETS 254 784

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 253 783
SHAREHOLDERS' FUNDS 254 784

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ANDREW CAVE BRICKLAYING LIMITED (REGISTERED NUMBER: 05155807)

BALANCE SHEET - continued
31 JULY 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 director and authorised for issue on 16 April 2025 and were signed by:





Mr A R Cave - Director


ANDREW CAVE BRICKLAYING LIMITED (REGISTERED NUMBER: 05155807)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 JULY 2024


1. STATUTORY INFORMATION

Andrew Cave Bricklaying 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

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 33% on reducing balance and 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

ANDREW CAVE BRICKLAYING LIMITED (REGISTERED NUMBER: 05155807)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 JULY 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 10,000
AMORTISATION
At 1 August 2023
and 31 July 2024 10,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 32,447 3,472 18,795 995 55,709
Additions 1,189 - - - 1,189
At 31 July 2024 33,636 3,472 18,795 995 56,898
DEPRECIATION
At 1 August 2023 28,497 1,704 10,636 953 41,790
Charge for year 1,028 354 1,632 14 3,028
At 31 July 2024 29,525 2,058 12,268 967 44,818
NET BOOK VALUE
At 31 July 2024 4,111 1,414 6,527 28 12,080
At 31 July 2023 3,950 1,768 8,159 42 13,919

ANDREW CAVE BRICKLAYING LIMITED (REGISTERED NUMBER: 05155807)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 JULY 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 235 -
Other debtors 10,749 6,032
10,984 6,032

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 13,656 29,618
Trade creditors 4,860 6,124
Taxation and social security 3,281 138
Other creditors 1,282 1,437
23,079 37,317

8. RELATED PARTY DISCLOSURES

According to the director, there were no material related party transactions.


9. ULTIMATE CONTROLLING PARTY

Ultimate control of the company is exercised by Mr A R Cave, the director and shareholder of the company.