Building Civil Engineering Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC205036 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Building Civil Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T McGee

Mrs J McGee

REGISTERED OFFICE:

1 Campbell Lane

Hamilton

ML3 6DB

REGISTERED NUMBER:

SC205036 (Scotland)

ACCOUNTANTS:

Smith Inglis & Tait

1 Campbell Lane

Hamilton

ML3 6DB

FIXED ASSETS

Property, plant and equipment

4

73,986

505,275

Investments

5

-

150,825

73,986

656,100

CURRENT ASSETS

Debtors

6

700,435

694,968

Cash at bank and in hand

792,424

434,910

1,492,859

1,129,878

CREDITORS

Amounts falling due within one year

7

590,210

987,915

NET CURRENT ASSETS

902,649

141,963

TOTAL ASSETS LESS CURRENT

LIABILITIES

976,635

798,063

CREDITORS

Amounts falling due after more than one

year

8

9,764

29,163

NET ASSETS

966,871

768,900

CAPITAL AND RESERVES

Called up share capital

100

1

Capital redemption reserve

2

Retained earnings

966,769

768,897

SHAREHOLDERS' FUNDS

966,871

768,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 31st July 2025 and were signed on its behalf by:

T McGee - Director

Mrs J McGee - Director

1.	STATUTORY INFORMATION

Building Civil Engineering Limited is a private company, limited by shares , registered in Scotland. 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

25% on reducing balance

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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 17 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1st April 2024

568,308

225,516

793,824

Additions

-

20,801

Disposals

(568,308

)

(42,825

)

(611,133

)

At 31st March 2025

-

203,492

DEPRECIATION

At 1st April 2024

141,237

147,312

288,549

Charge for year

-

19,842

Eliminated on disposal

(141,237

)

(37,648

)

(178,885

)

At 31st March 2025

-

129,506

NET BOOK VALUE

At 31st March 2025

-

73,986

At 31st March 2024

427,071

78,204

505,275

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st April 2024

211,883

Additions

20,000

Disposals

(42,825

)

At 31st March 2025

189,058

DEPRECIATION

At 1st April 2024

134,980

Charge for year

19,213

Eliminated on disposal

(37,648

)

At 31st March 2025

116,545

NET BOOK VALUE

At 31st March 2025

72,513

At 31st March 2024

76,903

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1st April 2024

150,825

Disposals

(150,825

)

At 31st March 2025

-

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

150,825

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

529,746

683,340

Other debtors

170,689

11,628

700,435

694,968

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,000

11,105

Hire purchase contracts

23,287

19,367

Trade creditors

361,546

789,328

Taxation and social security

180,576

74,484

Other creditors

14,801

93,631

590,210

987,915

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR

2025

2024

£

Bank loans

1,667

11,667

Hire purchase contracts

8,097

17,496

9,764

29,163

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

T McGee and Mrs J McGee

Balance outstanding at start of year

63,031

42,031

Amounts advanced

87,000

21,000

Amounts repaid

(149,968

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

63

63,031