Registered number
05587187
Bloor's Construction & Plant Ltd
Filleted Accounts
For the Year Ended
31 October 2024
Bloor's Construction & Plant Ltd
Registered number: 05587187
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 40,828 40,493
Current assets
Stocks - 7,900
Debtors 4 64,101 11,474
Cash at bank and in hand 8,161 30,050
72,262 49,424
Creditors: amounts falling due within one year 5 (32,424) (22,500)
Net current assets 39,838 26,924
Total assets less current liabilities 80,666 67,417
Creditors: amounts falling due after more than one year 6 - (6,250)
Provisions for liabilities (7,757) (7,694)
Net assets 72,909 53,473
Capital and reserves
Called up share capital 1 1
Profit and loss account 72,908 53,472
Shareholders' funds 72,909 53,473
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C.P. Bloor
Director
Approved by the board on 25 July 2025
Bloor's Construction & Plant Ltd
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 November 2023 85,839 5,995 91,834
Additions 8,207 4,232 12,439
Disposals - (5,995) (5,995)
At 31 October 2024 94,046 4,232 98,278
Depreciation
At 1 November 2023 47,243 4,098 51,341
Charge for the year 9,361 846 10,207
On disposals - (4,098) (4,098)
At 31 October 2024 56,604 846 57,450
Net book value
At 31 October 2024 37,442 3,386 40,828
At 31 October 2023 38,596 1,897 40,493
4 Debtors 2024 2023
£ £
Trade debtors 46,484 -
Other debtors 17,617 11,474
64,101 11,474
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 6,250 6,250
Trade creditors 5,202 11,615
Taxation and social security costs 15,659 1,988
Other creditors 5,313 2,647
32,424 22,500
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts - 6,250
7 Other information
Bloor's Construction & Plant Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Copper Beech Daisy Bank
Off Leek Old Road
Cheadle
Staffordshire
ST10 1JE
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