D Burton Bricklayers Ltd - Filleted accounts

D Burton Bricklayers Ltd
Registered number:		09750014
Balance Sheet
as at 24 August 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		22,708			29,094

Current assets
Debtors	4	20,707			51,563
Cash at bank and in hand		712,178			728,380
		732,885			779,943

Creditors: amounts falling due within one year	5	(213,309)			(106,816)

Net current assets			519,576			673,127

Net assets			542,284			702,221

Capital and reserves
Called up share capital			100			100
Profit and loss account			542,184			702,121

Shareholder's funds			542,284			702,221

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




D Burton
Director
Approved by the board on 5 December 2024

D Burton Bricklayers Ltd
Notes to the Accounts
for the year ended 24 August 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.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

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 25 August 2023	428		62,481		62,909
	At 24 August 2024	428		62,481		62,909

	Depreciation
	At 25 August 2023	428		33,387		33,815
	Charge for the year	-		6,386		6,386
	At 24 August 2024	428		39,773		40,201

	Net book value
	At 24 August 2024	-		22,708		22,708
	At 24 August 2023	-		29,094		29,094




4	Debtors			2024		2023
£					£

	Trade debtors			-		(5,600)
	Other debtors			20,707		57,163
				20,707		51,563


5	Creditors: amounts falling due within one year			2024		2023
£					£

	Bank loans and overdrafts			-		325
	Corporation tax			59,387		59,387
	Other taxes and social security costs			8		(779)
	Other creditors			153,914		47,883
				213,309		106,816


6	Other information

	D Burton Bricklayers Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	132 Rock Lane
	Stoke Gifford
	Bristol
	BS34 8PQ