BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts 29 July 2025 1 1 NI684792 2025-03-31 NI684792 2024-03-31 NI684792 2023-03-31 NI684792 2024-04-01 2025-03-31 NI684792 2023-04-01 2024-03-31 NI684792 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI684792 uk-curr:PoundSterling 2024-04-01 2025-03-31 NI684792 uk-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI684792 uk-bus:AbridgedAccounts 2024-04-01 2025-03-31 NI684792 uk-core:ShareCapital 2025-03-31 NI684792 uk-core:ShareCapital 2024-03-31 NI684792 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI684792 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 NI684792 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 NI684792 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 NI684792 uk-bus:FRS102 2024-04-01 2025-03-31 NI684792 uk-core:MotorVehicles 2024-04-01 2025-03-31 NI684792 2024-04-01 2025-03-31 NI684792 uk-bus:Director1 2024-04-01 2025-03-31 NI684792 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI684792
 
 
Bonstruction Ltd
 
ABRIDGED UNAUDITED FINANCIAL STATEMENTS
 
for the financial year ended 31 March 2025
BONSTRUCTION LTD
Company Registration Number: NI684792
ABRIDGED STATEMENT OF FINANCIAL POSITION
as at 31 March 2025

2025 2024
Notes £ £
 
Non-Current Assets
Property, plant and equipment 5 27,233 28,666
───────── ─────────
 
Current Assets
Debtors 17,307 6,791
Cash and cash equivalents 21,644 -
───────── ─────────
38,951 6,791
───────── ─────────
Creditors: amounts falling due within one year (20,195) (20,806)
───────── ─────────
Net Current Assets/(Liabilities) 18,756 (14,015)
───────── ─────────
Total Assets less Current Liabilities 45,989 14,651
 
Creditors:
amounts falling due after more than one year (6,500) (14,045)
───────── ─────────
Net Assets 39,489 606
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 39,389 506
───────── ─────────
Shareholders' Funds 39,489 606
═════════ ═════════
 
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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Director's Report.
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 29 July 2025
           
           
________________________________          
Sean Bond          
Director          
           



BONSTRUCTION LTD
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

   
1. General Information
 
Bonstruction Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI684792. The registered office of the company is 1 Abbeyfields, Dungiven, Londonderry, BT47 4UW, Northern Ireland. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Motor vehicles - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Period of financial statements
 
The comparative figures relate to the 12 month period ended 31 March 2024.
       
4. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
 
  2025 2024
  Number Number
 
Total 1 1
  ═════════ ═════════
       
5. Property, plant and equipment
  Motor Total
  vehicles  
     
  £ £
Cost
At 1 April 2024 34,000 34,000
  ───────── ─────────
 
At 31 March 2025 34,000 34,000
  ───────── ─────────
Depreciation
At 1 April 2024 5,334 5,334
Charge for the financial year 1,433 1,433
  ───────── ─────────
At 31 March 2025 6,767 6,767
  ───────── ─────────
Net book value
At 31 March 2025 27,233 27,233
  ═════════ ═════════
At 31 March 2024 28,666 28,666
  ═════════ ═════════