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REGISTERED NUMBER: 04884439 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

L AND R BUILDING CONTRACTORS LIMITED
L AND R BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04884439)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


L AND R BUILDING CONTRACTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: Mr D R Evans
Mr G L Rees
Mr S L Evans
Mr T L D Rossiter





SECRETARY: Mr G L Rees





REGISTERED OFFICE: Unit 3
Min y Llyn
Glanyrafon Industrial Estate
Aberystwyth
Wales
SY23 3NG





REGISTERED NUMBER: 04884439 (England and Wales)
Page 1
L AND R BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04884439)

ABRIDGED BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 130,928 76,448
130,929 76,449

CURRENT ASSETS
Stocks 4,000 3,000
Debtors 20,451 172,663
Cash at bank 309,589 130,568
334,040 306,231
CREDITORS
Amounts falling due within one year 105,897 156,221
NET CURRENT ASSETS 228,143 150,010
TOTAL ASSETS LESS CURRENT
LIABILITIES
359,072
226,459

CREDITORS
Amounts falling due after more than one
year
(55,606
)
(3,173
)

PROVISIONS FOR LIABILITIES (32,700 ) (19,100 )
NET ASSETS 270,766 204,186

CAPITAL AND RESERVES
Called up share capital 140 140
Retained earnings 270,626 204,046
SHAREHOLDERS' FUNDS 270,766 204,186

The notes form part of these financial statements

Page 2
L AND R BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04884439)

ABRIDGED BALANCE SHEET - continued
31ST MARCH 2025


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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 22nd December 2025 and were signed on its behalf by:





Mr S L Evans - Director


The notes form part of these financial statements

Page 3
L AND R BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04884439)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

L and R Building Contractors 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, was amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Motor vehicles - 20% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.


Page 4
L AND R BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04884439)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

2. ACCOUNTING POLICIES - continued
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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern basis of accounting
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern, which the directors consider appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

Page 5
L AND R BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04884439)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

4. INTANGIBLE FIXED ASSETS
Totals
£
COST
At 1st April 2024
and 31st March 2025 60,000
AMORTISATION
At 1st April 2024
and 31st March 2025 59,999
NET BOOK VALUE

At 31st March 2025 1
At 31st March 2024 1

5. TANGIBLE FIXED ASSETS
Totals
£
COST
At 1st April 2024 232,532
Additions 89,849
Disposals (18,995 )
At 31st March 2025 303,386
DEPRECIATION
At 1st April 2024 156,084
Charge for year 20,173
Eliminated on disposal (3,799 )
At 31st March 2025 172,458
NET BOOK VALUE
At 31st March 2025 130,928
At 31st March 2024 76,448

Page 6