REGISTERED NUMBER: 11821735 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

B&V Masonry Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Vanhinsbergh

J Vanhinsbergh

REGISTERED OFFICE:

Shothanger Works

Kingsclere Road

Wootton St Lawrence

Basingstoke

Hampshire

RG23 8TH

REGISTERED NUMBER:

11821735 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Investments

4

18

18

Investment property

5

6,078,226

4,032,198

6,078,244

4,032,216

CURRENT ASSETS

Debtors

6

223,989

3,725,543

Cash at bank

1,261,412

512,764

1,485,401

4,238,307

CREDITORS

Amounts falling due within one year

7

266,186

749,308

NET CURRENT ASSETS

1,219,215

3,488,999

TOTAL ASSETS LESS CURRENT LIABILITIES

7,297,459

7,521,215

PROVISIONS FOR LIABILITIES

9

105,500

105,500

NET ASSETS

7,191,959

7,415,715

CAPITAL AND RESERVES

Called up share capital

10

54

56

Capital redemption reserve

16

14

Retained earnings

7,191,889

7,415,645

SHAREHOLDERS' FUNDS

7,191,959

7,415,715

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 2 September 2025 and were signed on its behalf by:

S J Vanhinsbergh - Director

1.	STATUTORY INFORMATION

B&V Masonry Group 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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, adjusted for indexation where applicable.

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.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

18

NET BOOK VALUE

At 30 April 2025

18

At 30 April 2024

18

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

4,032,198

Additions

2,254,056

Disposals

(208,028

)

At 30 April 2025

6,078,226

NET BOOK VALUE

At 30 April 2025

6,078,226

At 30 April 2024

4,032,198

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

500

500

Other debtors

223,489

3,725,043

223,989

3,725,543

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

1,913

310,141

Taxation and social security

132,812

146,572

Other creditors

131,461

292,595

266,186

749,308

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.25

30.4.24

£

£

Within one year

4,278

-

Between one and five years

6,417

-

10,695

-

9.	PROVISIONS FOR LIABILITIES

30.4.25

30.4.24

£

£

Deferred tax

105,500

105,500

Deferred

tax

£

Balance at 1 May 2024

105,500

Investment property provision

Balance at 30 April 2025

105,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

40

Ordinary A

£1

40

40

16

Ordinary B

£1

14

16

54

56

The share capital of the company is divided into Ordinary A shares and Ordinary B shares. All shares rank equally with for voting purposes but do not rank pari passu with each other in respect of dividends.

During the year, 2 Ordinary B shares were redeemed for consideration of £105,000 (2024: £183,200).