Company Registration No. 13954853 (England and Wales)
BS32 BRICKWORK & BUILDERS LIMITED
Unaudited accounts
for the year ended 31 March 2025
BS32 BRICKWORK & BUILDERS LIMITED
Unaudited accounts
Contents
BS32 BRICKWORK & BUILDERS LIMITED
Company Information
for the year ended 31 March 2025
Directors
Michael Roberts
Frank Holbrook
Company Number
13954853 (England and Wales)
Registered Office
ELM HOUSE 10 FOUNTAIN COURT
NEW LEAZE
BRADLEY STOKE
BRISTOL
BS32 4LA
UNITED KINGDOM
Accountants
Evans Entwistle
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
BS32 BRICKWORK & BUILDERS LIMITED
for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BS32 BRICKWORK & BUILDERS LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
22 May 2025
BS32 BRICKWORK & BUILDERS LIMITED
Statement of financial position
as at 31 March 2025
Tangible assets
34,223
28,530
Cash at bank and in hand
12,716
2,157
Creditors: amounts falling due within one year
(55,527)
(13,350)
Net current assets
39,287
17,367
Total assets less current liabilities
73,510
45,897
Creditors: amounts falling due after more than one year
(25,302)
(18,195)
Provisions for liabilities
Deferred tax
(6,502)
(5,421)
Called up share capital
100
100
Profit and loss account
41,606
22,181
Shareholders' funds
41,706
22,281
For the year ending 31 March 2025 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 22 May 2025 and were signed on its behalf by
Michael Roberts
Director
Company Registration No. 13954853
BS32 BRICKWORK & BUILDERS LIMITED
Notes to the Accounts
for the year ended 31 March 2025
BS32 BRICKWORK & BUILDERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13954853. The registered office is ELM HOUSE 10 FOUNTAIN COURT, NEW LEAZE, BRADLEY STOKE, BRISTOL, BS32 4LA, UNITED KINGDOM.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
6 years straight line
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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
BS32 BRICKWORK & BUILDERS LIMITED
Notes to the Accounts
for the year ended 31 March 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Motor vehicles
Amounts falling due within one year
Trade debtors
70,863
13,232
Other debtors
9,855
14,795
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
6,365
3,796
Taxes and social security
-
7,552
Loans from directors
37,768
-
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
25,302
18,195
BS32 BRICKWORK & BUILDERS LIMITED
Notes to the Accounts
for the year ended 31 March 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
6,502
5,421
Provision at start of year
5,421
-
Charged to the profit and loss account
1,081
5,421
Provision at end of year
6,502
5,421
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 4 (2024: 3).