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Company Registration No. 13533960 (England and Wales)
B&R Building Construction Ltd Unaudited accounts for the year ended 31 July 2024
B&R Building Construction Ltd Unaudited accounts Contents
Page
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B&R Building Construction Ltd Company Information for the year ended 31 July 2024
Director
Blerim Gjene
Company Number
13533960 (England and Wales)
Registered Office
15 AZALEA COURT CHELMSFORD CM1 6YL ENGLAND
Accountants
Agents For Accounting Ltd Apex House, 2nd Floor Grand Arcade London N12 0EH
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B&R Building Construction Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,357 
18,817 
Current assets
Debtors
5,256 
52,850 
Cash at bank and in hand
230 
1,680 
5,486 
54,530 
Creditors: amounts falling due within one year
(8,028)
(58,180)
Net current liabilities
(2,542)
(3,650)
Total assets less current liabilities
12,815 
15,167 
Creditors: amounts falling due after more than one year
(8,754)
(12,659)
Provisions for liabilities
Deferred tax
(642)
(800)
Net assets
3,419 
1,708 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,319 
1,608 
Shareholders' funds
3,419 
1,708 
For the year ending 31 July 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 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 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 and authorised for issue on 7 April 2025 and were signed on its behalf by
Blerim Gjene Director Company Registration No. 13533960
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B&R Building Construction Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
B&R Building Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 13533960. The registered office is 15 AZALEA COURT, CHELMSFORD, CM1 6YL, ENGLAND.
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.
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.
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:
Motor vehicles
Straight Line Method - 15%
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 August 2023
23,065 
At 31 July 2024
23,065 
Depreciation
At 1 August 2023
4,248 
Charge for the year
3,460 
At 31 July 2024
7,708 
Net book value
At 31 July 2024
15,357 
At 31 July 2023
18,817 
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B&R Building Construction Ltd Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
876 
- 
Trade debtors
2,951 
10,197 
Other debtors
1,429 
42,653 
5,256 
52,850 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
(3,409)
Obligations under finance leases and hire purchase contracts
3,905 
3,451 
Taxes and social security
2,915 
46,213 
Other creditors
17 
18 
Loans from directors
391 
11,157 
Accruals
800 
750 
8,028 
58,180 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,754 
12,659 
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
9
Loans to directors
During the year, company owed £391 to the director of the company.
10
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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